Professional Documents
Culture Documents
S.A.
S.P.
UA/HA CARGA
AGOSTADERO
1.1. Hasta 1 ao
AOS
SIT. ACTUAL
1.0
0.50
HA
UAA
HA
UAA
HA
30
15
30
15
35
3
UAA
18
HA
37
4
UAA
19
HA UAA
37
19
RASTROJO DE MAIZ
1.1. Hasta 1 ao
PASTO LLANERO
1.00
3.00
2.0
18
27
12
36
12
36
6.00
6.00
11.00
ha
uaa
12
12
12
18
30
36.0
35
40
47
50
61
57
78
61
92
actual
36.0
35
1
40
47
2
50
61
3
57
78
4
61
92
5
66
107
L
5
HA
37
UAA
19
17
51
30
66
107
INVERSION FIJA
Requerida
ACTIVO REQUERIDO
U.M.
COSTO
UNITARIO
No.
CABEZA
12.00
13,000.00
1.00
15,000.00
TOTAL:
Actual:
EQUIPO PRINCIPAL
U/M
FIERRO DE MARCAJE
COSTO
UNITARIO
VOLUMEN
PZA
5.00
150.00
LAZO
UN
30.00
25.00
MARTILLO
PZA
5.00
60.00
BARRETA
PZA
3.00
200.00
JUEGO
1.00
1,725.00
PZA
3.00
120.00
300.00
BOTIQUIN VETERINARIO
BOTA DE HULE
MATERIAL Y EQUIPO ELAB. QUESO
PAQUETE
TOTAL:
U/M
COSTO
UNITARIO
VOLUMEN
GUANTE
PZA
30.00
BOMBA ASPERSORA
PZA
600.00
CUBETA
PZA
25.00
MACHETE
PZA
80.00
PALA
PZA
100.00
BIELDO
PZA
150.00
CARRETILLA
PZA
430.00
COMEDERO
PZA
1,000.00
PZA
1,000.00
BEBEDERO
TOTAL:
INSTALACIONES
U/M
COSTO
UNITARIO
VOLUMEN
CORRAL DE MANEJO
UN
20,000.00
GALERA
UN
15,000.00
CERCO PERIMETRAL
UN
15,000.00
POZO DE AGUA
UN
16,000.00
HA
0.5
30,000.00
TERRENO
TOTAL:
U/M
VACAS ACTUAL
ANIMAL
SEMENTALES ACTUAL
ANIMAL
COSTO
UNITARIO
VOLUMEN
9
9,000.00
15,000.00
TOTAL:
INVERSION DIFERIDA
CONCEPTO
Formulacion proyecto
Capacitacion y asesoria tecnica
Total
Total
COSTO TOTAL
156,000.00
15,000.00
171,000.00
COSTO TOTAL
750.00
750.00
300.00
600.00
1,725.00
360.00
1,500.00
5,985.00
COSTO TOTAL
150.00
1,200.00
125.00
160.00
200.00
150.00
430.00
3,000.00
3,000.00
8,415.00
COSTO TOTAL
20,000.00
15,000.00
15,000.00
16,000.00
15,000.00
81,000.00
COSTO TOTAL
81,000.00
0.00
81,000.00
VERSION DIFERIDA
COSTO
3,000.00
18,000.00
21,000.00
368,400.00
Estructura Financiera
Inversion fija
Volumen Costo UnitarioCosto Total
VAQUILLAS P/DOBLE PROPOSITO CEBU-SUIZO
12.00
13,000.00
156,000.00
SEMENTALES SUIZO
1.00
25,000.00
25,000.00
FIERRO DE MARCAJE
5.00
150.00
750.00
LAZO
30.00
25.00
750.00
MARTILLO
5.00
60.00
300.00
BARRETA
3.00
200.00
600.00
BOTIQUIN VETERINARIO
1.00
1,725.00
1,725.00
BOTA DE HULE
3.00
120.00
360.00
MATERIAL Y EQUIPO ELAB. QUESO
5.00
300.00
1,500.00
GUANTE
5.00
30.00
150.00
BOMBA ASPERSORA
2.00
600.00
1,200.00
CUBETA
5.00
25.00
125.00
MACHETE
2.00
80.00
160.00
PALA
2.00
100.00
200.00
BIELDO
1.00
150.00
150.00
CARRETILLA
1.00
430.00
430.00
COMEDERO
3.00
1,000.00
3,000.00
BEBEDERO
3.00
1,000.00
3,000.00
CORRAL DE MANEJO
1.00
20,000.00
20,000.00
GALERA
1.00
15,000.00
15,000.00
CERCO PERIMETRAL
1.00
15,000.00
15,000.00
POZO DE AGUA
1.00
16,000.00
16,000.00
TERRENO
0.50
30,000.00
15,000.00
VACAS ACTUAL
9.00
9,000.00
81,000.00
SEMENTALES ACTUAL
15,000.00
Subtotal
163,995.00
357,400.00
Inversion diferida
Estudios de preinversion
1.00
Programa de capacitacion y asistencia tecnica
1.00
Subtotal
Inversion capital de trabajo
3,000.00
18,000.00
21,000.00
3,000.00
18,000.00
21,000.00
Capital de trabajo
46,844.62
46,844.62
46,844.62
46,844.62
Subtotal
TOTAL
% participacion
1.00
le Proposio
Grupo
Programa
Total
Mes 0
Mes 1
Mes 2
156,000.00
156,000.00
156,000.00
25,000.00
25,000.00
25,000.00
750.00
750.00
750.00
750.00
750.00
750.00
300.00
300.00
300.00
600.00
600.00
600.00
1,725.00
1,725.00
1,725.00
360.00
360.00
360.00
1,500.00
1,500.00
1,500.00
150.00
150.00
150.00
1,200.00
1,200.00
1,200.00
125.00
125.00
125.00
160.00
160.00
160.00
200.00
200.00
200.00
150.00
150.00
150.00
430.00
430.00
430.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
20,000.00
20,000.00
20,000.00
15,000.00
15,000.00
15,000.00
15,000.00
15,000.00
15,000.00
16,000.00
16,000.00
16,000.00
15,000.00
15,000.00
15,000.00
81,000.00
81,000.00
81,000.00
176,400.00
181,000.00
357,400.00
172,595.00 159,805.00 25,000.00
3,000.00
3,000.00
18,000.00
18,000.00
46,844.62
46,844.62
226,244.62
53.20%
3,000.00
18,000.00
21,000.00
46,844.62
-
199,000.00
46.80%
46,844.62
425,244.62
100.00%
3,000.00
18,000.00
46,844.62
COMPOSICION
S.A.
0.90
VACAS ( INICIO AO )
21
22
20
VACAS ( FINAL AO )
1.00
19
20
18
VAQUILLAS
0.90
NOVILLONAS
0.70
BECERRAS
0.30
BECERROS
0.30
0.70
0.90
SEMENTALES
1.30
35
44
49
24
TOTAL CAB.
UNID. ANIMAL
0.76
0.00
uaa
30
35
36
47
61
COMPRAS
VACAS ( NUM )
12
VAQUILLAS ( NUM )
NOVILLOS ( NUM )
SEMENTALES ( NUM )
ADULTOS ( NUM )
VACAS DESECHO
VAQUILLAS
BECERROS
TOROS DE DESECHO
LECHE (MILES )
2.4
7.2
9.6
8.4
QUESO (Kg)
96
288
384
336
ha
36
MUERTES
V E N T A S (num)
DATOS DE PRODUCCION
SUPERFICIE DE EXPLOTACIN ( HAS )
CAP. DE CARGA ANIMAL ( U.A.A. )
DESTETE
(%)
uaa
40
35
50
47
61
80%
80%
80%
80%
5%
5%
5%
5%
3%
3%
3%
3%
5%
5%
5%
5%
50%
50%
50%
50%
150
150
150
150
600
900
1200
1200
INVENTARIO DE LA PRODUCCIN EN
PROCESO
COMPOSICION
VAQUILLAS
NOVILLONAS
BECERRAS
BECERROS
VACAS
19
20
18
SEMENTALES
1
Ao 4
VENTAS
Actual
Ao 1
Ao 2
Ao 3
VACAS DESECHO
VAQUILLAS
10
BECERROS
10
TOROS DE DESECHO
Actual
Ao 1
Ao 2
Ao 3
Ao 4
2.4
7.2
9.6
8.4
12
Actual
Ao 1
Ao 2
Ao 3
Ao 4
96
288
384
336
480
VENTAS
LECHE (MILES )
VENTAS
QUESO (Kg)
V E N T A S $$$$
VAQUILLAS
BECERROS
LECHE (MILES )
QUESO (Kg)
VACAS DE DESECHO
TOROS DE DESECHO
Actual
19,200.00
6,720.00
$12.00/kg
Ao 1
Ao 2
Ao 3
Ao 4
56,000.00
36,000.00
57,600.00
20,160.00
6,000.00
-
56,000.00
36,000.00
76,800.00
26,880.00
6,000.00
-
49,000.00
31,500.00
67,200.00
23,520.00
6,000.00
11,200.00
70,000.00
45,000.00
96,000.00
33,600.00
6,000.00
-
4000
AOS
4
10
26
32
36
43
50
56
65
24
29
33
40
45
51
60
10
10
11
14
16
10
11
12
15
17
20
10
12
13
16
18
21
24
10
12
13
16
18
21
24
60
71
81
96
109
126
147
43
51
78
92
59
70
79
91
107
107
10
12
13
16
18
21
24
10
12
13
16
18
21
24
12.0
14.4
15.6
19.2
21.6
24.0
28.8
480
576
624
768
864
960
1,152
57
61
78
92
66
107
80%
80%
80%
80%
80%
80%
80%
5%
5%
5%
5%
5%
5%
5%
3%
3%
3%
3%
3%
3%
3%
5%
5%
5%
5%
5%
5%
5%
50%
50%
50%
50%
50%
50%
50%
150
150
150
150
150
150
150
10
12
13
16
18
20
24
1200
1200
1200
1200
1200
1200
1200
10
10
10
11
14
16
10
11
12
15
17
20
10
12
13
16
18
21
24
10
12
13
16
18
21
24
AOS
24
29
33
40
Ao 5
Ao 6
Ao 7
12
13
12
0
10
45
51
60
Ao 8
Ao 9
Ao 10
16
18
21
24
13
16
18
21
24
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
Ao 10
14.4
15.6
19.2
21.6
24
28.8
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
Ao 10
576
624
768
864
960
1,152
AOS
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
84,000.00
54,000.00
115,200.00
40,320.00
12,000.00
-
91,000.00
58,500.00
124,800.00
43,680.00
12,000.00
11,200.00
112,000.00
72,000.00
153,600.00
53,760.00
12,000.00
-
126,000.00
81,000.00
172,800.00
60,480.00
18,000.00
-
147,000.00
94,500.00
192,000.00
67,200.00
18,000.00
22,400.00
Ao 10
168,000.00
108,000.00
230,400.00
80,640.00
18,000.00
-
TIPO
Semilla
PIONER Forrajero
Fertilizante (184-90-90)
Urea
VOLUMEN
UM
20 Kg
3 Bulto
COSTO UNITARIO
COSTO TOTAL
32.00
640.00
180.00
540.00
0.00
0.00
Herbicida
Insecticida
Gesaprim
1 Lt
160.00
Gramoxone
1 Lt
80.00
80.00
Furadan TS
0.75 Lt
200.00
150.00
100.00
100.00
650.00
650.00
Karate
LABORES
Mecanizada
Culturales
1 Frasco
TIPO
VOLUMEN
160.00
UM
Sembrado
1er Fertilizacion
Cultivado
Sellar
1 Labor
350.00
350.00
2a Fertilizacion
3 Jornal
150.00
450.00
C. de plagas
2 Jornal
150.00
300.00
COSECHA
TIPO
Labor
VOLUMEN
UM
Ensiladora
Labor
1 un
1,800.00
1,800.00
Acomodadores
Jornal
2 un
150.00
300.00
TOTAL:
5,520.00
INFORMACIN TECNICA
FECHA DE SIEMBRA
15 JUN- 15 JUL
HIBRIDO
PIONER 30F94
DENCIDAD DE POBLACION
85000P/H
CICLO VEGETATIVO
130 DIAS
RENDIMIENTO
VOLUMEN EN MATERIA VERDE
45 Tn.
11.25 Tn.
COSTO UNITARIO/TN
490.67 Tn.
TIPO
SEMILLA
CRIOLLA
FERTILIZANTE (102-00-00)
SULFATO/AMONIO
HERBICIDA
LABORES
MECANIZADA
CULTURALES
VOLUMEN
UM
15 KG
COSTO UNITARIO
COSTO TOTAL
35.00
525.00
8 BULTO
110.00
880.00
GESAPRIM
1 LT
160.00
160.00
GRAMOXONE
1 LT
80.00
80.00
700.00
700.00
400.00
400.00
TIPO
VOLUMEN
SEMBRADO
UM
FERTILIZACIN
1 LABOR
CULTIVADO
SELLAR
1 LABOR
COSECHA
TIPO
VOLUMEN
UM
ENSILADORA
LABOR
1 UN
2,000.00
2,000.00
ACOMODADORES
JORNAL
1 UN
150.00
150.00
TOTAL:
4,895.00
INFORMACIN TECNICA
FECHA DE SIEMBRA
15 JUN- 15 JUL
SEMILLA
CRIOLLA
DENCIDAD DE POBLACION
85000P/H
CICLO VEGETATIVO
130 DIAS
RENDIMIENTO
VOLUMEN EN MATERIA VERDE
40 Tn.
8 Tn.
COSTO UNITARIO/TN
611.88 Tn.
TIPO
LLANERO
VOLUMEN
UM
COSTO UNITARIO
45.00
900.00
1 LT
80.00
80.00
700.00
1,400.00
HERBICIDA
0.00
HIERBAMINA
LABORES
MANUAL
COSTO TOTAL
20 KG
TIPO
VOLUMEN
SEMBRADO
TOTAL:
UM
2,380.00
CONCEPTO
PREVENTIVO
CURATIVO
FRASCO
FRASCO
FRASCO
VACUNA (DERRIENGUE)
FRASCO
VITAMINA ADE
FRASCO
TETRACICLINA
FRASCO
VIOLETA DE GENCIANA
FRASCO
DIARREA (GORBAN)
FRASCO
PRESENTACIN
APLICACIN RECOMENDADA
MEDICAMENTO
OBSERVACIONES
DOSIS
1 ml
1 ml
5 ml
2 ml
TETRACICLINA
1 ml
1 ml
VIOLETA DE GENCIANA
1 UN
DIARREA (GORBAN)
1 ml
VITAMINA ADE
20 Kg.
3 APLICACIONES POR AO
50 Kg.
3 APLICACIONES POR AO
1 ANIMAL
2 APLICACIONES POR AO
1 ANIMAL
1 APLICACION POR AO
100 Kg.
2 APLICACIONES POR AO
10 Kg.
5.00% DE LA UA
1 ANIMAL
5.00% DE LA UA
20 Kg.
5.00% DE LA UA
PESO
ACTUAL
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
TOTAL DE KG EN EL DESARROLLO DE H
APROX.
VACAS
400
8,400
8,800
8,000
10,400
12,800
14,400
VAQUILLAS
300
2,400
2,400
2,100
3,000
NOVILLONAS
200
1,600
1,600
1,400
2,000
2,200
BECERRAS
150
1,200
1,200
1,050
1,500
1,800
1,950
BECERROS
150
1,200
1,200
1,050
1,500
1,800
1,950
NOVILLOS DE 1 A 2 AOS
350
NOVILLOS DE 2 A 3 AOS
500
SEMENTALES
600
600
600
600
600
10,800
12,800
14,700
17,800
21,100
24,100
PESO
ACTUAL
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
APROX.
VACAS
400
21
22
20
26
32
36
VAQUILLAS
300
10
NOVILLONAS
200
10
11
BECERRAS
150
10
12
13
BECERROS
150
10
12
13
SEMENTALES
600
37
46
51
CONCEPTO/PRODUCTO
62
1
74
84
1,620
1,920
2,205
2,670
3,165
3,615
648
768
882
1,068
1,266
1,446
370
460
510
620
740
840
VACUNA (DERRIENGUE)
74
92
102
124
148
168
VITAMINA ADE
216
256
294
356
422
482
CONCEPTO/PRODUCTO
TETRACICLINA
54
64
74
89
106
VIOLETA DE GENCIANA
121
3
DIARREA (GORBAN)
21
22
20
26
32
36
COSTO
ACTUAL
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
UNITARIO
1,134
1,344
1,544
1,869
2,216
2,531
0.96
622
737
847
1,025
1,215
1,388
1.20
444
552
612
744
888
1,008
11.50
851
1,058
1,173
1,426
1,702
1,932
VITAMINA ADE
2.20
475
563
647
783
928
1,060
TETRACICLINA
0.96
52
61
71
85
101
116
VIOLETA DE GENCIANA
0.22
DIARREA (GORBAN)
3.85
81
85
77
100
123
139
3,659
4,401
4,970
6,033
7,174
8,174
VACUNA (DERRIENGUE)
COSTO UNIT.
PRESENTACIN
500 ml
350.00
500 ml
480.00
50 ml
60.00
10 ml
115.00
500 ml
1100.00
500 ml
480.00
100 ml
22.00
100 ml
385.00
BSERVACIONES
AO
AO
AO
AO
O/MANEJO ZOOSANITARIO
AO 7
AO 8
AO 9
AO 10
N EL DESARROLLO DE HATO
17,200
20,000
22,400
26,000
3,000
3,300
4,200
4,800
2,400
3,000
3,400
4,000
2,400
2,700
3,150
3,600
2,400
2,700
3,150
3,600
1,200
1,200
1,200
1,800
28,600
32,900
37,500
43,800
MANEJO ZOOSANITARIO
AO 7
AO 8
AO 9
AO 10
S EN EL DESARROLLO DE HATO
43
50
56
65
10
11
14
16
12
15
17
20
16
18
21
24
16
18
21
24
99
114
131
152
4,290
4,935
5,625
6,570
1,716
1,974
2,250
2,628
990
1,140
1,310
1,520
198
228
262
304
572
658
750
876
APLICACIN (PREVENTIVO)
143
165
188
219
5
43
50
56
65
ITARIO
AO 7
AO 8
AO 9
AO 10
3,003
3,455
3,938
4,599
1,647
1,895
2,160
2,523
1,188
1,368
1,572
1,824
2,277
2,622
3,013
3,496
1,258
1,448
1,650
1,927
137
158
180
210
166
193
216
250
9,677
11,138
12,729
14,831
CERCOS PERIMETRALES
COSTO DE CERCOS PERIMETRALES
CONCEPTO / ACTIVIDAD
METODO
U de M
COSTO
UNITARIO
UNIDADES
ACTUAL
ALAMBRE DE PUAS
Rollo
12
300
GRAPAS
Kg.
30
10
300
POSTES
Pza
600
10
6,000
AO 1 AO 2
3,600
LIMPIA
Manual
Jornal
100
500
AHOYADO Y PLANTADO
Manual
Jornal
10
100
1,000
ATIRANTADO Y GRAPEADO
Manual
Jornal
100
600
TOTAL:
12,000
METODO
U de M
COSTO
UNITARIO
UNIDADES
ACTUAL
AO 1 AO 2
ALAMBRE DE PUAS
Mts
300.00
1,500
1,500
GRAPAS
Kg.
12.00
60
60
1,575
63
POSTES
Pza
150
10.00
1,500
1,500
1,575
AHOYADO Y PLANTADO
Manual
Jornal
100.00
300
300
315
ATIRANTADO Y GRAPEADO
Manual
Jornal
100.00
300
300
315
CHAPONEO
Manual
Jornal
100.00
200
200
210
TOTAL:
3,860
3,860
4,053
AO 3 AO 4 AO 5
IMETRALES
AO 3 AO 4 AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
1,654
1,736
1,823
1,914
2,010
2,111
2,216
66
69
73
77
80
84
89
2,327
93
1,654
1,736
1,823
1,914
2,010
2,111
2,216
2,327
331
347
365
383
402
422
443
465
331
347
365
383
402
422
443
465
221
232
243
255
268
281
295
310
4,256
4,468
4,692
4,926
5,173
5,431
5,703
5,988
CAPITAL DE TRABAJO:
COSTO
UNITARIO
U/M
PASTO LLANERO
TN
2,380.00
RASTROJO DE MAIZ
TN
5,520.00
TN
4,895.00
SAL COMUN
Kg.
2.00
300
SAL MINERAL
VOLUMEN
Kg.
10.00
300
FRASCO
350.00
FRASCO
480.00
FRASCO
60.00
VACUNA (DERRIENGUE)
FRASCO
115.00
VITAMINA ADE
FRASCO
1,100.00
0.43
TETRACICLINA
FRASCO
480.00
0.11
VIOLETA DE GENCIANA
FRASCO
22.00
0.01
DIARREA (GORBAN)
FRASCO
385.00
PAGO DE PERMISOS
U/M
COSTO
UNITARIO
0.21
TOTAL:
VOLUMEN
GUIAS ZOOSANITARIAS
UN
40.00
17
UN
40.00
0
TOTAL:
GASTOS DE OPERACIN
U/M
VETERINARIO
VISITA
300.00
VAQUERO
JORNAL
120.00
365
PAGO DE LUZ
RECIBO
80.00
PAGO DE AGUA
TOTAL:
RECIBO
30.00
12
RENTA TERRENO
AO 1
COSTO
UNITARIO
AO 2
18000
VOLUMEN
AO 3
20000
25000
COSTO TOTAL
14,280.00
11,040.00
9,790.00
600.00
3,000.00
1,134.00
622.08
444.00
851.00
475.20
51.84
0.26
80.85
42,369.23
COSTO TOTAL
680.00
0.00
680.00
COSTO TOTAL
1,500.00
43,800.00
480.00
360.00
46,140.00
AO 4
AO 5
28500
30500
DEPRECIACIONES Y AMORTIZACIONES
Concepto
Unidad
Cantidad
Costo Unitario
Subtotal Depreciaciones
TOTAL
5.00
30.00
5.00
3.00
1.00
3.00
5.00
5.00
2.00
5.00
2.00
2.00
1.00
1.00
3.00
3.00
1.00
1.00
1.00
150.00
25.00
60.00
200.00
1,725.00
120.00
300.00
30.00
600.00
25.00
80.00
100.00
150.00
430.00
1,000.00
1,000.00
20,000.00
15,000.00
15,000.00
Costo Total
750.00
750.00
300.00
600.00
1,725.00
360.00
1,500.00
150.00
1,200.00
125.00
160.00
200.00
150.00
430.00
3,000.00
3,000.00
20,000.00
15,000.00
15,000.00
64,400.00
64,400.00
Aos de Vida
Util
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
10.00
10.00
15.00
15.00
20.00
Depreciacion
Anual
Drepreciacio
n en 5 aos
Valor
Residual
150.00
150.00
60.00
120.00
345.00
72.00
300.00
30.00
240.00
25.00
32.00
40.00
30.00
86.00
300.00
300.00
1,333.33
1,000.00
750.00
750.00
750.00
300.00
600.00
1,725.00
360.00
1,500.00
150.00
1,200.00
125.00
160.00
200.00
150.00
430.00
1,500.00
1,500.00
6,666.67
5,000.00
3,750.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,500.00
1,500.00
13,333.33
10,000.00
11,250.00
5,363.33
5,363.33
26,066.67
26,066.67
37,583.33
37,583.33
PRESUPUESTO DE REINVERSION
EQUIPO PRINCIPAL
U/M
COSTO
UNITARIO
VOLUMEN
FIERRO DE MARCAJE
PZA
6.00
300.00
LAZO
UN
24.00
25.00
MARTILLO
PZA
4.00
70.00
BARRETA
PZA
4.00
120.00
JUEGO
1.00
1,700.00
PZA
3.00
100.00
PAQUETE
300.00
ORQUETA
PZA
5.00
GUANTE
PZA
30.00
BOMBA ASPERSORA
PZA
600.00
CUBETA
PZA
15
25.00
MACHETE
PZA
80.00
PALA
PZA
100.00
BIELDO
PZA
150.00
CARRETILLA
PZA
430.00
ATIRANTADOR DE ALAMBRE
PZA
150.00
DESGRAPADOR
PZA
20.00
BOTIQUIN VETERINARIO
BOTA DE HULE
MATERIAL Y EQUIPO ELAB. QUESO
TOTAL:
U/M
ANIMAL
COSTO
UNITARIO
VOLUMEN
1
TOTAL:
TOTAL
15,000.00
E REINVERSION
INV ACTUAL
AO 2
600.00
280.00
480.00
1,700.00
300.00
2,400.00
25.00
150.00
2,400.00
375.00
640.00
400.00
600.00
1,290.00
300.00
100.00
13,840.00
15,000.00
15,000.00
AO 4
AO 5
1980
660
308
528
1870
330
2640
27.5
165
2640
412.5
704
440
660
1419
330
110
15224
1,800.00
INV ACTUAL
AO 3
AO 2
AO 3
AO 6
AO 7
2178
726
338.8
580.8
2057
363
2904
30.25
181.5
2904
453.75
774.4
484
726
1560.9
363
121
16746.4
AO 4
AO 5
AO 6
15000
15000
15000
15000
30224
31746.4
AO 7
AO 8
AO 9
AO 10
2395.8
798.6
372.68
638.88
2262.7
399.3
3194.4
33.275
199.65
3194.4
499.125
851.84
532.4
798.6
1716.99
399.3
133.1
18421.04
AO 8
AO 9
30000
30000
48421.04
AO 10
PRESUPUESTO DE EGRESOS
PRESUPUESTO ANUAL DE EGRESOS
CONCEPTO
Ao 1
Ao 2
Ao 3
Ao 4
COSTOS TOTALES
116,229.23 123,631.45 164,238.00 144,115.72
COSTOS VARIABLES
64,729.23
69,556.45 107,459.25
84,498.04
ALIMENTACION
38,710.00
40,645.50
42,677.78
44,811.66
MANEJO ZOOSANITARIO
3,659.23
4,400.95
4,969.98
6,033.50
VETERINARIO
1,500.00
1,575.00
1,653.75
1,736.44
PAGO DE PERMISOS
1,360.00
1,360.00
1,280.00
1,680.00
REINVERSION
30,224.00
Material y equipo para elaborar queso
1,500.00
1,575.00
1,653.75
1,736.44
RENTA DE TERRENOS
18,000.00
20,000.00
25,000.00
28,500.00
COSTO FIJO
51,500.00
54,075.00
56,778.75
59,617.69
MANO DE OBRA DIRECTA
43,800.00
45,990.00
48,289.50
50,703.98
MANTENIMIENTO DE CERCOS
3,860.00
4,053.00
4,255.65
4,468.43
PROMOCION (VOLANTES, TRIPTICOS
3,000.00
3,150.00
3,307.50
3,472.88
PAGO DE LUZ
480.00
504.00
529.20
555.66
PAGO DE AGUA
360.00
378.00
396.90
416.75
PUESTO DE EGRESOS
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
Ao 10
153,051.64 191,702.59 167,807.67 175,914.26 233,123.76 194,010.05
90,453.06 125,974.09
98,792.74 103,448.59 157,034.80 114,116.64
47,052.25
49,404.86
51,875.10
54,468.86
57,192.30
60,051.92
7,174.30
8,173.99
9,677.36
11,138.43
12,729.10
14,830.74
1,823.26
1,914.42
2,010.14
2,110.65
2,216.18
2,326.99
2,080.00
2,320.00
2,720.00
3,120.00
3,760.00
4,080.00
31,746.40
48,421.04
1,823.26
1,914.42
2,010.14
2,110.65
2,216.18
2,326.99
30,500.00
30,500.00
30,500.00
30,500.00
30,500.00
30,500.00
62,598.57
65,728.50
69,014.93
72,465.67
76,088.96
79,893.40
53,239.17
55,901.13
58,696.19
61,631.00
64,712.55
67,948.18
4,691.85
4,926.45
5,172.77
5,431.41
5,702.98
5,988.13
3,646.52
3,828.84
4,020.29
4,221.30
4,432.37
4,653.98
583.44
612.62
643.25
675.41
709.18
744.64
437.58
459.46
482.43
506.56
531.88
558.48
PROGRAMA DE VENTAS
PRESUPUESTO DE LOS INGRESOS
CONCEPTO
ACTUAL AO 1
Vacas de desecho
6,000
6,000
6,000
6,000
12,000
Vaquillas
56000
56000
49000
70000
84000
Becerros
Toros de desecho
Leche
19,200
57,600
76,800
67,200
96,000
Queso
6,720
20,160
26,880
23,520
33,600
40,320
TOTAL:
25,920
36,000
AO 2
36,000
0
AO 3
31,500
0
AO 4
AO 5
45,000
11,200
54,000
0
AO 6
12,000
12,000
91000 112000
58,500
AO 7
72,000
11,200
43,680
53,760
AO 8
18,000
AO 9 AO 10
18,000
18,000
TOTAL
114,000
94,500
0
108,000 616,500
22,400
44,800
67,200
80,640
456,960
ESTADO DE RESULTADOS
CONCEPTO/PERIODO
VENTAS:
Vacas de desecho
Vaquillas
Becerros
Toros de desecho
Leche
Queso
TOTAL INGRESOS
COSTOS
Alimentacion
Manejo zoosaniario
Mano de obra directa
Veterinario
Mantenimiento de cercos
Pago de permisos
Renta de terrenos
Reinversion
Promocion (volantes, tripticos, carteles)
Pago de luz
Pago de agua
TOTAL COSTOS DE PRODUCCION
Ao 0
Ao 1
0
0
0
0
19,200
6,720
25,920
38,710
3,659
43,800
1,500
3,860
1,360
18,000
TOTAL DE COSTOS
UTILIDAD
REPARTO DE UTILIDADES
$6,000.00
$56,000.00
$36,000.00
$0.00
$57,600.00
$20,160.00
$175,760.00
3,000
480
360
114,729
$114,729.23
25,920
$61,030.77
4,320.00
10,171.79
Ao 2
Ao 3
Ao 4
Proyectados
Ao 5
Ao 6
$6,000.00
$56,000.00
$36,000.00
$0.00
$76,800.00
$26,880.00
$201,680.00
$6,000.00
$49,000.00
$31,500.00
$11,200.00
$67,200.00
$23,520.00
$188,420.00
$6,000.00
$70,000.00
$45,000.00
$0.00
$96,000.00
$33,600.00
$250,600.00
$12,000.00
$84,000.00
$54,000.00
$0.00
$115,200.00
$40,320.00
$305,520.00
$341,180.00
$40,645.50
$42,677.78
$44,811.66
$47,052.25
$49,404.86
$4,400.95
$4,969.98
$6,033.50
$7,174.30
$8,173.99
$45,990.00
$1,575.00
$4,053.00
$1,360.00
$20,000.00
$0.00
3,150
$504.00
$378.00
122,056
$48,289.50
$1,653.75
$4,255.65
$1,280.00
$25,000.00
$30,224.00
3,308
$529.20
$396.90
162,584
$50,703.98
$1,736.44
$4,468.43
$1,680.00
$28,500.00
$0.00
3,473
$555.66
$416.75
142,379
$53,239.17
$1,823.26
$4,691.85
$2,080.00
$30,500.00
$0.00
3,647
$583.44
$437.58
151,228
$55,901.13
$1,914.42
$4,926.45
$2,320.00
$30,500.00
$31,746.40
3,829
$612.62
$459.46
189,788
$122,056.45
$162,584.25
$142,379.29
$151,228.38
$189,788.17
$79,623.55
$25,835.75
$108,220.71
$154,291.62
$151,391.83
13,270.59
4,305.96
18,036.79
25,715.27
25,231.97
12,000
91,000
58,500
11,200
124,800
43,680
Ao 7
Ao 8
12,000
112,000
72,000
0
153,600
53,760
Ao 9
18,000
126,000
81,000
0
172,800
60,480
18,000
147,000
94,500
22,400
192,000
67,200
Ao 10
18,000
168,000
108,000
0
230,400
80,640
51,875.10
54,468.86
57,192.30
60,051.92
9,677.36
11,138.43
12,729.10
14,830.74
58,696.19
61,631.00
64,712.55
67,948.18
2,010.14
2,110.65
2,216.18
2,326.99
5,173
2,720
5,431
3,120
5,703
3,760
5,988
4,080
30,500.00
30,500.00
30,500.00
30,500.00
48,421
4,020
4,221
4,432
4,654
643.25
675.41
709.18
744.64
482.43
506.56
531.88
558.48
165,798
173,804
230,908
191,683
47,412.73
51,698.74
68,892.82
FLUJO DE EFECTIVO
CICLOS P
CONCEPTO
INVERSIN
415,244.62
347,400.00
VAQUILLAS P/DOBLE PROPOSITO CEBU-SUIZO
156,000.00
SEMENTALES SUIZO
15,000.00
FIERRO DE MARCAJE
750.00
LAZO
750.00
MARTILLO
300.00
BARRETA
600.00
BOTIQUIN VETERINARIO
1,725.00
BOTA DE HULE
360.00
MATERIAL Y EQUIPO ELAB. QUESO
1,500.00
GUANTE
150.00
BOMBA ASPERSORA
1,200.00
CUBETA
125.00
MACHETE
160.00
PALA
200.00
BIELDO
150.00
CARRETILLA
430.00
COMEDERO
3,000.00
BEBEDERO
3,000.00
CORRAL DE MANEJO
20,000.00
GALERA
15,000.00
CERCO PERIMETRAL
15,000.00
POZO DE AGUA
16,000.00
TERRENO
15,000.00
VACAS ACTUAL
81,000.00
SEMENTALES ACTUAL
0.00
FORMULACION DEL PROYECTO
3,000.00
CAPACITACION Y ASISTENCIA
18,000.00
CAPITAL DE TRABAJO
46,844.62
175,760
175,760
201,680
201,680
188,420
188,420
114,729.23
122,056.45
162,584.25
114,729.23
38,710.00
3,659.23
43,800.00
1,500.00
122,056.45
40,645.50
4,400.95
45,990.00
1,575.00
162,584.25
42,677.78
4,969.98
48,289.50
1,653.75
FIJA
VALOR DE RESCATE
Inversion fija
INGRESOS
Ventas
Otros
EGRESOS (COSTOS)
TOTAL
ALIMENTACION
MANEJO ZOOSANITARIO
MANO DE OBRA DIRECTA
VETERINARIO
25,920
25,920
MANTENIMIENTO DE CERCOS
PAGO DE PERMISOS
RENTA DE TERRENOS
REINVERSION
PROMOCION (VOLANTES, TRIPTICOS)
PAGO DE AGUA
PAGO DE LUZ
FLUJO NETO
-389,324.62
3,860.00
1,360.00
18,000
3,000
360
480
4,053.00
1,360.00
20,000
0
3,150
378
504
4,255.65
1,280.00
25,000
30,224
3,308
397
529
61,030.77
79,623.55
25,835.75
TIVO
CICLOS PRODUCTIVOS
4
5
6
0
7
0
8
0
9
0
10
0
250,600
250,600
305,520
305,520
341,180
341,180
403,360
403,360
458,280
458,280
541,100
541,100
605,040
605,040
142,379.29
151,228.38
189,788.17
165,797.53
173,803.61
230,907.58
191,683.05
142,379.29
44,811.66
6,033.50
50,703.98
1,736.44
151,228.38
47,052.25
7,174.30
53,239.17
1,823.26
189,788.17
49,404.86
8,174
55,901
1,914.42
165,797.53
51,875.10
9,677
58,696
2,010.14
173,803.61
54,468.86
11,138
61,631
2,110.65
230,907.58
57,192.30
12,729
64,713
2,216.18
191,683.05
60,051.92
14,831
67,948
2,326.99
4,468.43
1,680.00
28,500
0
3,473
417
556
4,691.85
2,080.00
30,500
0
3,647
438
583
4,926
2,320
30,500.00
31,746
3,829
459.46
612.62
5,173
2,720
30,500.00
0
4,020
482.43
643.25
5,431
3,120
30,500.00
0
4,221
506.56
675.41
5,703
3,760
30,500.00
48,421
4,432
531.88
709.18
5,988
4,080
30,500.00
0
4,654
558.48
744.64
108,220.71
154,291.62
151,391.83
237,562.47
284,476.39
310,192.42
413,356.95
BALANCE GENERAL
CIFRAS EN PESOS
ACTIVOS:
ACTIVO CIRCULANTE:
BANCOS
INVENTARIOS
46,844.62
81,000.00
127,844.62
TOTAL ACTIVO
CAPITAL CONTABLE:
resultado de ejercicios anteriore ya sea perdida o ganacia o en ceros
CAPITAL SOCIAL (APORTACION DE LOS SOCIOS)
171,000.00
81,000.00
8,415.00
5,985.00
pasivos en ceros
a corto plazo
prestamos bancarios
impuestos por pagar
etc.
3,000.00
18,000.00
21,000.00
415,244.62
7500
7500
15000
0
0
181,000.00
18,000.00
0
199,000.00
425,244.62
EVALUACION FINANCIERA
FLUJO NETO DE EFECTIVO
Aos
Ingresos
Egresos
Inversion Fija y
Valor
Flujo Neto
Totales
Totales
Diferida Inicial
Residual
de Efectivo
25,920
175,760.00
116,229.23
425,244.62
-399,324.62
59,530.77
201,680.00
123,631.45
78,048.55
188,420.00
164,238.00
24,182.00
250,600.00
144,115.72
106,484.28
305,520.00
153,051.64
152,468.36
341,180.00
191,702.59
149,477.41
403,360.00
167,807.67
235,552.33
458,280.00
175,914.26
282,365.74
541,100.00
233,123.76
10
605,040
194,010
3,496,860.00
1,663,824.38
307,976.24
425,244.62
37,583.33
448,613.29
37,583.33
1,445,374.34
RELACION BENEFICIO/COSTO
Aos
Ingresos
Factor de
Ingresos
Egresos
Factor de
Egresos
Totales
Actualizacin
Actualizados
Totales
Actualizacin
Actualizados
25,920
1.00000
25920
425,244.62
1.00000
425,244.62
175,760.00
0.89286
156,928.57
116,229.23
0.89286
103,776.10
201,680.00
0.79719
160,778.06
123,631.45
0.79719
98,558.24
188,420.00
0.71178
134,113.63
164,238.00
0.71178
116,901.37
250,600.00
0.63552
159,260.83
144,115.72
0.63552
91,588.15
305,520.00
0.56743
173,360.25
153,051.64
0.56743
86,845.61
341,180.00
0.50663
172,852.41
191,702.59
0.50663
97,122.50
403,360.00
0.45235
182,459.58
167,807.67
0.45235
75,907.67
458,280.00
0.40388
185,091.61
175,914.26
0.40388
71,048.82
541,100.00
0.36061
195,126.08
233,123.76
0.36061
84,066.76
10
605,040.00
0.321973237
194,806.69
194,010.05
0.32197
62,466.04
1,740,697.71
2,089,068.99
2,891,820.00
Relacin Beneficio/Costo
1,740,697.71
1,313,525.87
1.33
1,313,525.87
TREMA
12.00%
Flujo Neto
Tasa de
Flujo Neto de
Tasa de
Flujo Neto de
de Efectivo
Descuento
Efect. Actualz
Descuento
Efect. Actualz
12.00%
VAN 1
17.00%
VAN 2
-399,324.62
1.00000
-399,324.62
1.00000
-399,324.62
59,530.77
0.89286
53,152.47
0.85470
50,881.00
78,048.55
0.79719
62,219.82
0.73051
57,015.52
24,182.00
0.71178
17,212.27
0.62437
15,098.53
106,484.28
0.63552
67,672.68
0.53365
56,825.34
152,468.36
0.56743
86,514.64
0.45611
69,542.52
149,477.41
0.50663
75,729.91
0.38984
58,272.06
235,552.33
0.45235
106,551.91
0.33320
78,484.95
282,365.74
0.40388
114,042.79
0.28478
80,412.79
307,976.24
0.36061
111,059.32
0.24340
74,962.57
10
448,613.29
0.32197
144,441.47
0.20804
1,445,374.34
TIR =
439,272.67
46,416.48
203,773.68
93,328.33
235,498.99
22.78%
T1 = Tasa menor
12.00%
T2 = Tasa mayor
17.00%
439,272.67
235,498.99
TIR
(VAN1*T2)-(VAN2*T1)
VAN1-(VAN2)
TIR
22.78%
Flujo neto
actualizado
-399,324.62
53,152.47
62,219.82
17,212.27
67,672.68
86,514.64
75,729.91
106,551.91
114,042.79
111,059.32
132,340.64
Indicador
TIR
VAN
B/C
Valor
23% SE ACEPTA
$439,272.67 SE ACEPTA
1.33 SE ACEPTA
PERODO DE RECUPERACIN
0
FLUJO ACT.
SALDO
399,324.62
399,324.62
53,152.47
-
346,172.14
62,219.82
-
283,952.32
17,212.27
-
266,740.05
67,672.68
-
199,067.37
SE ACEPTA
86,514.64
-
112,552.73
75,729.91
-
36,822.82
7
106,551.91
69,729.09
8
114,042.79
183,771.88
9
111,059.32
294,831.20
10
132,340.64
427,171.84
PUNTO DE EQUILIBRIO
Concepto
Ingresos
Costos Fijos
Costos Variables
Ao 1
Ao 2
Ao 3
Ao 4
175,760
51,500
64,729
201,680
54,075
69,556
188,420
56,779
107,459
250,600
59,618
84,498
81,524
82,543
132,141
89,946
46%
41%
70%
36%
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
341,180
65,728.50
125,974
403,360
69,014.93
98,793
458,280
72,465.67
103,449
541,100
76,088.96
157,035
605,040
79,893.40
114,117
88,926
104,204
91,401
93,593
107,200
98,465
29%
31%
23%
20%
20%
16%
305,520
62,599
90,453
Ao 10
Indica el % de ventas
para cubrir los costos
y no tener perdidas
M
Concepto
Ene
Feb
Mar
Abr
Ingresos
VACAS DESECHO
VAQUILLAS
BECERROS
TOROS DE DESECHO
LECHE
QUESO
Egresos
7,807.44
7,807.44
7,807.44
7,807.44
Costos variables
7,697.44
7,697.44
7,697.44
7,697.44
3,852.44
3,852.44
3,852.44
PAGO DE PERMISOS
OTROS
GASTOS DE OPERACIN
3,845.00
3,845.00
3,845.00
3,845.00
Costos fijos
110.00
110.00
110.00
110.00
Pago de luz
80.00
80.00
80.00
80.00
Pago de agua
30.00
30.00
30.00
30.00
Flujo de efectivo
7,807.44 -
7,807.44 -
7,807.44 -
7,807.44
7,807.44 -
15,614.87 -
23,422.31 -
31,229.74
Jun
Jul
Agst
12,960.00
Sept
12,960.00
9,600.00
9,600.00
3,360.00
3,360.00
Oct
12,960.00
Nov
24,960.00
27,960.00
3,000.00
12,000.00
12,000.00
9,600.00
9,600.00
9,600.00
3,360.00
3,360.00
3,360.00
7,807.44
7,807.44
7,807.44
7,807.44
7,807.44
7,807.44
7,807.44
7,697.44
7,697.44
7,697.44
7,697.44
7,697.44
9,057.44
7,697.44
3,852.44
3,852.44
3,852.44
3,852.44
3,852.44
3,852.44
3,852.44
1,360.00
3,845.00
3,845.00
3,845.00
3,845.00
3,845.00
3,845.00
3,845.00
110.00
110.00
110.00
110.00
110.00
110.00
110.00
80.00
80.00
80.00
80.00
80.00
80.00
80.00
30.00
30.00
30.00
30.00
30.00
30.00
30.00
7,807.44 -
7,807.44
5,152.56
5,152.56
5,152.56
17,152.56
20,152.56
39,037.18 -
46,844.62 -
41,692.05 -
36,539.49 -
31,386.92 -
14,234.36
5,918.20
Dic
total
27,960.00
119,760.00
3,000.00
6,000.00
12,000.00
36,000.00
9,600.00
57,600.00
3,360.00
20,160.00
7,807.44
93,689.23
7,697.44
93,729.23
3,852.44
46,229.23
1,360.00
-
3,845.00
46,140.00
110.00
1,320.00
80.00
960.00
30.00
360.00
20,152.56
26,070.77
26,070.77