PRCTICA N 1

PARAMETROS
Inversin inicial
O. Civil
Maquinaria
Instalaciones

647,600
485,000
120,900
41,700

Produccin (kg de pollos/ao)

Precio de venta (/kg de pollo)
Produccin de estircol (kg/ao)
Precio de venta de estircol (/kg)

627,200
0.82
1,411,000
0.07

Pago previsto en Alimentacin

Pollitos (ud)
Pienso de iniciacin (kg)
Pienso de crecimiento (kg)
Pienso de acabado (kg)
Precio pollitos (/ud)
Precio pienso iniciacin (/kg)
Precio pienso de crecimiento (/kg)
Precio pienso de acabado (/kg)
Costes laborales ()

281096

Suministros y servicios
Veterinario (/ao)
Frmacos (/ao)
Gas, agua y electricidad

19,000

Seguros, reparaciones y conservacin

Obra civil
Maquinaria
Instalaciones
Contribuciones e impuestos (/ao)
Gastos varios
Vida inmovilizado obra civil (aos)
Vida maquinaria (aos)
Vida instalaciones (aos)
Porcentaje valor residual
Obra civil
Maquinaria
Instalaciones
Amortizacin

313,650
35,200
550,000
760,000
0.27
0.23
0.22
0.20
25,200

5,200
3,600
10,200

7,789
1%
2.00%
1.25%
1,500
18,000
20
10
10

0%
10%
1%

40,510

Obra civil
Maquinaria
Instalaciones

24,250
12,090
4,170

Tipo impositivo

30%

Valor venta inmovilizado (aos 10y20)

Tasa de descuento

12,507
5.00%

Inflacin
Tasa Inflacin
Tasa Crecimiento Precio
Tase crecimiento coste alimentacin
ESTRUCTURA DE LOS FLUJOS DE CAJA GRANJA DE POLLOS
CONCEPTO\AO
OPERACIONES DE CAPITAL
Obra civil, instalaciones, maquinaria
Incremento del Capital Circulante
Venta de Activo Fijo (Despues de impuestos)

FLUJOS DE CAPITAL
OPERACIONES ORDINARIAS
Ventas previstas de Carne (kg)
Venta de Estiercol (Kg)
Precio Venta carne de pollo (/kg)
Precio Venta Estiercol (/kg)

COBROS PREVISTOS
Pollitos (ud)
Precio pollitos (/ud)
Pago previsto en Alimentacin
Total Consumos
Pagos en Mano de obra
Suministros y servicios
Reparaciones y Conservacin
Contribuciones e impuestos
Gastos Varios
Amortizaciones

TOTAL PAGOS PREVISTOS

EBIT
Impuestos

FLUJOS DE OPERACIONES

2%
1%
3%

0
647,600.00

-647,600.00

FCAJA INVERSIN
FCAJA INVERSIN ACUMULADOS
VAN
TIR
Plazo de recuperacin

-647,600.00
-647,600.00
946,333.28
19.52%
5 aos

VALOR MINMO TRES PRIMEROS FC

F1
F2
F3
PRECIO MINIMO

-858,434.67
-908,117.17
- 960,283.79
PRECIO MINIMO DE VENTA

VOLUMEN MINIMO DE VENTA

VOLUMEN MIN DE VENTA
COSTE MAXIMO DE ALIMENTACION
COOSTE MAXIMO

0.00

0.00

0.00

0.00

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

613,074.00

613,074.00

613,074.00

613,074.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

477,781

477,781

477,781

477,781

135,293
40,588

135,293
40,588

135,293
40,588

135,293
40,588

135,215

135,215

135,215

135,215

135,215.28 135,215.28 135,215.28 135,215.28

-512,384.73 -377,169.45 -241,954.18 -106,738.90

MINIMO DE VENTA

N MIN DE VENTA

MAXIMO

Aplicar Solver

0.00

0.00

0.00

0.00

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

613,074.00 613,074.00 613,074.00 613,074.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

477,781

477,781

477,781

477,781

135,293
40,588

135,293
40,588

135,293
40,588

135,293
40,588

135,215

135,215

135,215

135,215

135,215.28 135,215.28 135,215.28 135,215.28

28,476.38 163,691.65 298,906.93 434,122.20

10

11

12

162,600
8,755

0.00 -153,845.10
627,200.00
1,411,000.00
0.82
0.07

613,074.00
313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

627,200.00
1,411,000.00
0.82
0.07

0.00

0.00

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

613,074.00 613,074.00 613,074.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

477,781

477,781

477,781

477,781

135,293
40,588

135,293
40,588

135,293
40,588

135,293
40,588

135,215

135,215

135,215

135,215

135,215.28
569,337.48

-18,629.83 135,215.28 135,215.28

550,707.65 685,922.93 821,138.20

13

14

15

16

0.00

0.00

0.00

0.00

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

613,074.00

613,074.00

613,074.00

613,074.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

477,781

477,781

477,781

477,781

135,293
40,588

135,293
40,588

135,293
40,588

135,293
40,588

135,215

135,215

135,215

135,215

135,215.28
135,215.28
135,215.28
135,215.28
956,353.48 1,091,568.75 1,226,784.03 1,361,999.30

17

18

19

20

8,755

0.00

0.00

0.00

8,754.90

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

627,200.00
1,411,000.00
0.82
0.07

613,074.00

613,074.00

613,074.00

613,074.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

313,650.00
0.27
281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

477,781

477,781

477,781

477,781

135,293
40,588

135,293
40,588

135,293
40,588

135,293
40,588

135,215

135,215

135,215

135,215

135,215.28
135,215.28
135,215.28
143,970.18
1,497,214.58 1,632,429.85 1,767,645.13 1,911,615.30

PRCTICA N 1
PARAMETROS
Inversin inicial
O. Civil
Maquinaria
Instalaciones

647,600
485,000
120,900
41,700

Produccin (kg de pollos/ao)

Precio de venta (/kg de pollo)
Produccin de estircol (kg/ao)
Precio de venta de estircol (/kg)

627,200
0.82
1,411,000
0.07

Pago previsto en Alimentacin

Pollitos (ud)
Pienso de iniciacin (kg)
Pienso de crecimiento (kg)
Pienso de acabado (kg)
Precio pollitos (/ud)
Precio pienso iniciacin (/kg)
Precio pienso de crecimiento (/kg)
Precio pienso de acabado (/kg)
Costes laborales ()

281096

Suministros y servicios
Veterinario (/ao)
Frmacos (/ao)
Gas, agua y electricidad

19,000

Seguros, reparaciones y conservacin

Obra civil
Maquinaria
Instalaciones
Contribuciones e impuestos (/ao)
Gastos varios
Vida inmovilizado obra civil (aos)
Vida maquinaria (aos)
Vida instalaciones (aos)
Porcentaje valor residual
Obra civil
Maquinaria

313,650
35,200
550,000
760,000
0.27
0.23
0.22
0.20
25,200

5,200
3,600
10,200

7,789
1%
2.00%
1.25%
1,500
18,000
20
10
10

0%
10%

Instalaciones

1%

Amortizacin
Obra civil
Maquinaria
Instalaciones

40,510

Tipo impositivo
Valor venta inmovilizado (aos 10y20)
Tasa de descuento

24,250
12,090
4,170
30%

12,507
5.00%

Inflacin
Tasa Inflacin
2%
Tasa Crecimiento Precio
1%
Tase crecimiento coste alimentacin
3%
ESTRUCTURA DE LOS FLUJOS DE CAJA GRANJA DE POLLOS
CONCEPTO\AO
0
OPERACIONES DE CAPITAL
Obra civil, instalaciones, maquinaria
647,600.00
Incremento del Capital Circulante
Venta de Activo Fijo (Despues de impuestos)
FLUJOS DE CAPITAL
-647,600.00
OPERACIONES ORDINARIAS
Ventas previstas de Carne (kg)
Venta de Estiercol (Kg)

Precio Venta carne de pollo (/kg)

0.00

627,200.00
1,411,000.00

0.82

Precio Venta Estiercol (/kg)

COBROS PREVISTOS

0.07
613,074.00

Pollitos (ud)
Precio pollitos (/ud)

313,650.00
0.27

Pago previsto en Alimentacin

Total Consumos
Pagos en Mano de obra
Suministros y servicios
Reparaciones y Conservacin
Contribuciones e impuestos
Gastos Varios
Amortizaciones

TOTAL PAGOS PREVISTOS

281,096.00
365,782
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

477,781

EBIT
Impuestos

135,293
40,588

FLUJOS DE OPERACIONES
FCAJA INVERSIN
FC reales
FCAJA INVERSIN ACUMULADOS
VAN
TIR
plazo de recuperacin
Indices de rentabilidad
Tasa de actualizacin
Valor Actual neto
Tasa de Rendimiento interno

135,215
-647,600.00
-647,600.00
-647,600.00

135,215.28
132,564.00
-512,384.73

457,090.10
14.66%
Con inflacin

Sin inflacion

5%
457,090.10 946333.28
14.66%
19.52%

0.00

0.00

0.00

0.00

0.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

0.83

0.84

0.84

0.85

0.86

0.07
618,217.04

0.07
623,411.51

0.07
628,657.93

0.07
633,956.80

0.07
639,308.67

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

289,528.88 298,214.75 307,161.19 316,376.02 325,867.31

374,214
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

486,214

382,900
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

494,899

391,847
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

503,846

401,062
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

513,061

410,553
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

522,552

132,003
39,601

128,512
38,554

124,812
37,444

120,896
36,269

116,757
35,027

132,912

130,468

127,878

125,137

122,240

132,912.39
127,751.24
-379,472.34

130,468.41
122,943.30
-249,003.93

127,878.39
118,139.87
-121,125.54

Variacin

0.48
75.10%

125,137.22
113,340.64
4,011.68

122,239.63
108,545.30
126,251.32

10

11

162,600

0.00

0.00

0.00

8,755
-153,845.10

0.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

0.87

0.88

0.89

0.90

0.91

0.07
644,714.06

0.07
650,173.50

0.07
655,687.54

0.07
661,256.71

0.07
666,881.58

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

335,643.32 345,712.62 356,084.00 366,766.52 377,769.52

420,329
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

532,328

430,398
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

542,397

440,770
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

552,769

451,452
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

563,451

462,455
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

574,454

112,386
33,716

107,776
32,333

102,919
30,876

97,805
29,342

92,427
27,728

119,180

115,953

112,553

108,974

105,209

119,180.19
103,753.53
245,431.51

115,953.29
98,965.02
361,384.79

112,553.15
94,179.44
473,937.94

-44,871.29
-36,810.09
429,066.65

105,209.12
84,615.80
534,275.76

12

13

14

15

16

0.00

0.00

0.00

0.00

0.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

0.91

0.92

0.93

0.94

0.95

0.07
672,562.69

0.07
678,300.62

0.07
684,095.93

0.07
689,949.19

0.07
695,860.98

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

389,102.60 400,775.68 412,798.95 425,182.92 437,938.41

473,788
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

585,787

485,461
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

597,460

497,484
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

609,484

509,868
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

621,868

522,624
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

634,623

86,775
26,033

80,840
24,252

74,612
22,384

68,082
20,424

61,238
18,371

101,253

97,098

92,739

88,167

83,376

97,098.13
75,060.01
732,626.63

92,738.56
70,284.24
825,365.19

88,167.06
65,509.42
913,532.25

83,376.47
60,735.24
996,908.72

101,252.74
79,837.09
635,528.50

17

18

19

20

0.00

0.00

0.00

8,755
8,754.90

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

627,200.00
1,411,000.00

0.96

0.97

0.98

0.99

0.07
701,831.89

0.07
707,862.51

0.07
713,953.43

0.07
720,105.27

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

313,650.00
0.27

451,076.56 464,608.86 478,547.12 492,903.54

535,762
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

647,761

549,294
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

661,294

563,233
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

675,232

577,589
25,200.00
19,000.00
7,789.25
1,500.00
18,000.00
40,510.00

689,588

54,071
16,221

46,569
13,971

38,722
11,616

30,517
9,155

78,359

73,108

67,615

61,872

78,359.40
55,961.35
1,075,268.13

73,108.23
51,187.41
1,148,376.36

67,615.09
46,413.08
1,215,991.45

70,626.78
47,529.80
1,286,618.23