Estado de resultados proforma

monto $
inversin total
miguel hidalgo
SDR

264,046.38
264,046.38
-

1.00
1.00
-

ESTADOS DE RESULTADOS PROFORMA

C O N C E P T O

ao 1

ao 2

ao 3

ao 4

Ingresos totales

402,061.86

767,268.04

767,268.04

767,268.04

EGRESOS
costos y gastos totales

117,050.25

117,050.25

117,050.25

117,050.25

UTILIDAD BRUTA
285,011.61
Gastos fijos
16,080.00
UTILID.DE OPERACIN
268,931.61
depreciacin y amortizacin
11,214.30
UTILIDAD ANTES DE IMPUESTO
257,717.31
UTILIDAD NETA
257,717.31
Utilidad repartible
utilidad grupo
Utilidad SDR
Pago SDR
Pago acumulado
Capital SDR
% de participacin SDR
0%
Capital del grupo
264,046.38
% de participacin del grupo
100%
utilidad repartible a socios
0.00
utilidad por socio
No. De socios
20

650,217.79
16,560.00
633,657.79
11,214.30
622,443.49
622,443.49
622,443.491
622,443.49
-

650,217.79
16,560.00
633,657.79
11,214.30
622,443.49
622,443.49
622,443.491
539,937.07
(82,506.42)
35,000.00
35,000.00
(35,000.00)
-13%
229,046.38
87%
539,937.07
26,996.85

0%
264,046.38
100%
622,443.49
31,122.17

650,217.79
16,560.00
633,657.79
11,214.30
622,443.49
622,443.49
622,443.49
469,217.28
(153,226.21)
30,000.00
65,000.00
(65,000.00)
-25%
199,046.38
75%
469,217.28
23,460.86

CALENDARIO DE MINISTRACION

CONCEPTO

UNIDAD MINISTRACION

CAPITAL DE RIESGO

2004

CANTIDAD
-

PROGRAMA DE REINTEGROS AL SDR

%RESPECTO
AL TOTAL

SALDO ($)
-

0%
0%

UTILIDADES $

REINTEGRO
DEL CAPITAL
POR AO $

RIENTEGRO
TOTAL $
-

(35,000.00)
(65,000.00)
(95,825.00)

-13%
-25%
-36%
0%

(82,506.42)
(153,226.21)
(225,890.80)
-461,623.43

35,000.00
30,000.00
30,825.00
95,825.00

(47,506.42)
(123,226.21)
(195,065.80)
(365,798.43)

ao 5
767,268.04

117,050.25
650,217.79
16,560.00
633,657.79
11,214.30
622,443.49
622,443.49
622,443.491
396,552.69
(225,890.80)
30,825.00
95,825.00
(95,825.00)
-36%
168,221.38
64%
396,552.69
19,827.63

AO
1
2

3
4
5
6

Resumen de Inversin

CONCEPTO

U/MEDIDA

INVERSION FIJA
Nave rstica
gallinero
comederos cap 10 kg pieza
bebederos cap. 4 lts
pieza
Laminas
pieza
Maya pollitera
pieza
aves
aves
SUB-TOTAL
INVERSION DIFERIDA
Proyecto
Documento
Gastos Preoperativos Expediente
Asistencia tcnica
Tramitacin
SUB-TOTAL
CAPITAL DE TRABAJO
DIRECTOS
Alimentacion
kg
Medicamentos
botiquin
INDIRECTOS
Gastos de venta
Transporte
SUB-TOTAL
GASTOS ADMON
Ao
SUB-TOTAL
TOTAL
% de aportacin

$/UNITARIO

CANTIDAD

$/TOTAL

13,081.00
50.00
100.00
120.00
600.00
16.00

3
150
150
80
15
1,500

39,243.00
7,500.00
15,000.00
9,600.00
9,000.00
24,000.00
104,343.00

24,000.00

24,000.00
24,000.00

2.35
2.00

49,940.00
772.25

22.22

54.00

15,600.00

118,903.50
117,359.00
1,544.50
1,199.88
1,199.88
120,103.38
15,600.00
15,600.00
264,046.38
100.00%

APORTACIONES
FAPPA
SOCIOS
39,243.00
7,500.00
15,000.00
9,600.00
9,000.00
24,000.00
104,343.00
24,000.00
24,000.00
118,903.50
117,359.00
1,544.50
1,199.88
1,199.88
120,103.38
15,600.00
15,600.00
264,046.38
100.00%

GASTOS DIRECTOS E INDIRECTOS

CONCEPTO
DIRECTOS
Alimentacin
Medicamentos
sub-total
INDIRECTOS
Adminitracin
Gastos de venta
sub-total
TOTAL

MES

TOTAL

2,500.25
300.50
2,800.75

3,573.00
96.00
3,669.00

4,039.25
88.50
4,127.75

4,700.00
4,700.00

5,453.00
96.00
5,549.00

5,919.25
44.25
5,963.50

625.25
26,810.00

1,300.00
0
2,800.75

1,300.00
0
3,669.00

1,300.00

1,300.00

1,300.00

0
4,127.75

0
4,700.00

0
5,549.00

1,300.00
80
80
6,043.50

7,800.00
80
7,880.00
34,690.00

GASTOS DIRECTOS E INDIRECTOS

CONCEPTO

MES

TOTAL

CONCEPTO
DIRECTOS
Alimentacin
Medicamentos
sub-total
INDIRECTOS
Administracion
Gastos de venta
sub-total
TOTAL

10

5,875.00

5,875.00

5,875.00

5,923.00
48
5,971.00

1,300.00
80
80
5,955.00

1,300.00
80
80
6,051.00

TOTAL

11

12

5,875.00

5,875.00

5,919.25
44.25
5,963.50

5,875.00

5,923.00
48
5,971.00

140.25
35,530.50

1,300.00
80
80
5,955.00

1,300.00
80
80
6,043.50

1,300.00
80
80
5,955.00

1,300.00
80
80
6,051.00

7,800.00
480
8,280.00
43,810.50

GASTOS DIRECTOS E INDIRECTOS

MES

CONCEPTO

13

DIRECTOS
Alimentacin
Medicamentos
sub-total
INDIRECTOS
Administracin
Gastos de venta
sub-total
TOTAL

5919.25
44.25
5,963.50
1,300.00
80
80
6,043.50

14

15

16

17

18

5875

5875

5875

5875

5875

TOTAL

5,875.00

5,875.00

5,875.00

5,875.00

5,875.00

44.25
35,338.50

1,300.00
80
80
5,955.00

1,300.00
80
80
5,955.00

1,300.00
80
80
5,955.00

1,300.00
80
80
5,955.00

1,300.00
80
80
5,955.00

7800
480
8280
43,618.50

GASTOS DIRECTOS E INDIRECTOS

MES

CONCEPTO
DIRECTOS
Alimentacin
Medicamentos
sub-total
INDIRECTOS
Administracin
Gastos de venta
sub-total
TOTAL

19
5,875.00

20
5,875.00

5,875.00

5,875.00

1,300.00
80
80
5,955.00

RESUMEN

CONCEPTO
GASTOS DIRECTOS

TOTAL
109,429.00

1,300.00
80
80
5,955.00

21

TOTAL
22

1,300.00

23

1,300.00

24

1,300.00

1,300.00

11,750.00
7,800.00
160.00
7,960.00
19,710.00

GASTOS INDIRECTOS
total

32,400.00
141,829.00

CALCULO DEL CAPITAL DE TRABAJO

concepto
INGRESOS (+)
huevos
AVES DE DESECHO
subtotal
EGRESOS (-)
alimentacin
medicamentos
gastos administrativos
gastos de venta
subtotal
flujo
flujo acumulado

ao
2

402,061.86
0
402,061.86

742,268.04
25,000.00
767,268.04

742,268.04
25,000.00
767,268.04

116,278.00
772.25
15,600.00
480.00
133,130.25
268,931.61
268,931.61

116,278.00
772.25
15,600.00
960.00
133,610.25
633,657.79
902,589.40

116,278.00
772.25
15,600.00
960.00
133,610.25
633,657.79
1,536,247.19

FLUJO NETO DE EFECTIVO

Ingreso por ventas
0
402,061.86
767,268.04
767,268.04

capital de
trabajo

Inversiones
fijas y diferidas
128,343.00

133,130.25
133,610.25
133,610.25

0
0

Valores
residuales

Flujo de efectivo

$
$
$
75,700.10 $

(128,343.00)
268,931.61
633,657.79
709,357.89

AO
0
1
2
3

Valor Actual Neto

Flujo del proyecto
(128,343.00)
268,931.61
633,657.79
709,357.89

T.I.R.

10%

15%

factor de
actualizacin

factor de
actualizacin

1.00000
0.90909
0.82645
0.75131

58.18

v.p.n.
(128,343.00)
244,483.28
523,684.12
532,951.08
1,172,775.49
%

1.00000
0.86957
0.75614
0.65752

v.p.n.
(128,343)
233,854
479,136
466,414
1,051,061.22

aos
0
1
2
3

Relacion Beneficio/Costo

Ingreso/ventas
0
402,061.86
767,268.04
842,968.14

factor de
actualizacin
1.00000
0.66667
0.44444
0.29630

i=

ingreso
actualizado
268,041.24
341,008.02
249,768.34
858,817.59

50%
Rel B/C

inversion al
proyecto
128,343.00
133,130.25
133,610.25
133,610.25

factor de
actualizacion
1.00000
0.66667
0.44444
0.29630

inversion
actualizada
128,343.00
88,753.50
59,382.33
39,588.22
316,067.06

ao
0
1
2
3

2.72

PERIODO DE RECUPERACIN DE LA INVERSIN PARA EL PROYECTO

FLUJO NETO DE
EFECTIVO
(128,343.00)
268,931.61
633,657.79
709,357.89

FACTOR DE
DESCUENTO
0.00%
1.00000
1.00000
1.00000
1.00000

P.R.I. =

N-1+(FA)n-1/(F)n

P.R.I.

1.22

FLUJO NETO
ACTUALIZADO
-128,343.00
268,931.61
633,657.79
709,357.89

FLUJO NETO
ACUMULADO

AO
-

-128,343.00
140,588.61
774,246.40
1,483,604.29

1
2
3

N= Ao en el que el flujo acumulado cambia de signo

(FA) n-1 = flujo de efectivo acumulado en el ao previo a "N"
(F) n = flujo neto de efectivo en el ao "N"
AOS

PUNTO DE EQUILIBRIO

CONCEPTO
Produccin de huevos
Ingresos
Costos variables
Costos fijos
utilidad de operacin

1
402062
402,061.86
117,050.25
16,080.00
268,931.61

402062
767,268.04
3,511.51
16,560.00
747,196.53

402062
767,268.04
105.35
16,560.00
750,602.70

ao1
268,931.61
117,050.25

ao2
747,196.53
3,511.51

AO
5

4
0

0
3.16
(3.16)

3.26
(3.26)

3.35
(3.35)

3.45
(3.45)

3.56
(3.56)

3.66
(3.66)

(3.16)
3.16

5
(3.26)
3.26

6
(3.35)
3.35

7
(3.45)
3.45

8
(3.56)
3.56

Qo= Cf/P-Cv

P=Ingreso/produccin=
Cv=Cv/produccin=

ao3
750,602.70
105.35

ao4

Qo=

Gastos y costos de operacin

concepto

gastos variables
botiquin
minerales

2
772.25

total
gastos fijos
depreciaciones y
amortizaciones
vaqueros
total
total de gastos
costos y gastos para
el F.N.E.*

772.25

3
772.25

772.25

ao
5

4
772.25

772.25

772.25

772.25

6
772.25

772.25

772.25

772.25

772.25

772.25

772.25

11,214.30
11,214.30
11,986.55

11,214.30
11,214.30
11,986.55

11,214.30
11,214.30
11,986.55

11,214.30
11,214.30
11,986.55

11,214.30
11,214.30
11,986.55

11,214.30
11,214.30
11,986.55

11,214.30
11,214.30
11,986.55

772.25

772.25

772.25

772.25

772.25

772.25

772.25

772.25

11,214.30
11,214.30
11,986.55
772.25

9
772.25

772.25

11,214.30
0.00
11,214.30
11,986.55
772.25

10
0
3.77
(3.77)

9
(3.66)
3.66

10
772.25

772.25
0.00
11,214.30
0.00
11,214.30
11,986.55
772.25

concepto
huevo

cantidad/
ave/dia
1

#de aves
2000

cantidad
huevo/lote
2062

$/unidad
1.00

total
2,062

periodo de postura

concepto
huevos
ingreso
total $

30
6
30,928
30,927.84
30,927.84

7
37,113
37,113.40
37,113.40

8
43,299
43,298.97
43,298.97

9
49,485
49,484.54
49,484.54

meses
10
55,670
55,670.10
55,670.10

11
61,856
61,855.67
61,855.67

INGRESOS Y EGRESOS

CONCEPTO
2,500.25
(2,500.25)

3,573.00
(3,573.00)
(6,073.25)

24.00
30,927.84
5,919.25
25,008.59
4,743.09

28.00
37,113.40
5,875.00
31,238.40
35,981.49

SEMANAS
12
4,039.25
(4,039.25)
(10,112.50)
SEMANAS
32.00
43,298.97
5,923.00
37,375.97
73,357.46

48.00
61,855.67
5,923.00
55,932.67
278,631.19

SEMANAS
52.00
61,855.67
5,919.25
55,936.42
334,567.61

4
INGRESOS
EGRESOS
FLUJO DE EFECTIVO
flujo de efectivo acumulado

CONCEPTO
INGRESOS
EGRESOS
TOTAL

CONCEPTO
INGRESOS
EGRESOS
TOTAL

CONCEPTO

44.00
61,855.67
5,875.00
55,980.67
222,698.52

SEMANAS

16

20

4,700.00
(4,700.00)
(14,812.50)

5,453.00
(5,453.00)
(20,265.50)

36.00
49,484.54
5,875.00
43,609.54
116,966.99

40.00
55,670.10
5,919.25
49,750.85
166,717.85

56.00
61,855.67
5,875.00
55,980.67
390,548.28

60.00
61,855.67
5,875.00
55,980.67
446,528.95

Total
20,265.50
(20,265.50)
Total
216,494.85
29,511.50
186,983.35

Total
309,278.35
29,467.25
279,811.10

Total

61,856

12

13
61,856

61,855.67

61,855.67

61,855.67

61,855.67

INGRESOS
EGRESOS
TOTAL

64.00
61,855.67
5,875.00
55,980.67
502,509.62

68.00
61,855.67
5,875.00
55,980.67
558,490.29

72.00
61,855.67
5,875.00
55,980.67
614,470.96

76.00

Total
185,567.01
17,625.00
167,942.01

340,206.19
61,575.00

402,062
402,061.86

Gastos administrativos

concepto
responsable
luz
agua
cama (viruta)
total anual

u/medida
mes
mes
mes
mes

cantidad
12
12
12
12

$/unitario
1000
150
50
100

$/total
12,000.00
1,800.00
600.00
1,200.00
15,600.00

COSTOS DE ALIMENTACION PARA UN LOTE DE 200 GALLINAS PONEDORAS

PERIODO DE CRECIMIENTO 20 SEMANAS

CONCEPTO
Maz
ALIMENTO
total

CONCEPTO
Maz
ALIMENTO
total

KG/AVE

total aves

4
4.5
8.5

1000
1000
1000

$/kg.
1.20
3.50
2.35
semanal

PERIODO DE POSTURA 36 SEMANAS

total aves
total/kg
$/kg.
21.44
1000
21440
20
1000
20000
41.44
1000
41440
semana
2,659.11
KG/AVE

alimentacin para:
concepto

1.20
3.50
2.35

total ($)
4,800.00
15,750.00
20,550.00
1,027.50

total ($)
25,728.00
70,000.00
95,728.00
116,278.00

Costos de Produccin
1000
aves

consumo semanal/ave kg
consumo semanal/lote kg
inversin $
medicamentos
total $

4
1
1000
2350.00
150.25
2,500.25

costo por kg.

2.35

concepto

total/kg
4000
4500
8500

24

semanas
8
12
1.5
1.7
1500
1700
3525.00
3995.00
48
44.25
3,573.00
4,039.25

28

semanas
32

16
2
2000
4700.00
4,700.00

36

20
2.3
2300
5405.00
48
5,453.00

40

consumo semanal/ave
consumo semanal/lote
inversin
medicamentos
total $

2.5
2500
5,875.00
44.25
5,919.25

concepto

concepto
consumo semanal/ave
consumo semanal/lote
inversin
total $

5,875.00

2.5
2500
5,875.00
48.00
5,923.00

5,875.00

semanas
48
52
2.5
2.5
2500
2500
5875
5875
48
44.25
5,923.00
5,919.25

64
2.5
2500
5875
5,875.00

semanas
68
72
2.5
2.5
2500
2500
5875
5875
5,875.00
5,875.00

44
2.5
2500
5875

consumo semanal/ave
consumo semanal/lote
inversin
medicamentos
total $

2.5
2500
5,875.00

BOTIQUIN BASICO
PRODUCTO

$/UNITARIO

DOSIS DE
PRESENTACION

DOSIS REQUERIDA

$/total

BACTERIOLOGICO

triple aviar
triple aviar curativa

37
59.5

100 ml
100 ml

350
350

129.5
208.25

48

100 ml

500

240

29.5
29.5
34.5

100 ml
100 ds
100 ds

100
150
350

29.5
44.25
120.75

FARMACEUTICO

3 sulfas
VIROLOGICOS
newcastle ocular

newcastle emulsionada
viruela aviar

2.5
2500
5,875.00
5,875.00

56
2.5
2500
5875
5,875.00

76
2.5
2500
5875
5,875.00

2.5
2500
5,875.00
44.25
5,919.25

60
2.5
2500
5875
5,875.00

total

Equipamiento tecnolgico
concepto
cantidad
comederos cap 10 kg
150
bebederos cap. 4 lts
150
Laminas
80
Maya pollitera
15
total

772.25

costo/unitario
50.00
100.00
120.00
600.00

costo total
7,500.00
15,000.00
9,600.00
9,000.00
41,100.00

MATERIAL NECESARIO PARA LA CONSTRUCCION DE UNA CASETADE 4X6 M

concepto
u/medida
dimensiones
cantidad
CIMENTACION
block
pieza
0.40x0.20x0.12m
250
armex
pieza
6x0.15x0.20m
3
arena
m3
3
grava
m3
3
cemento
ton
1
PAREDES
horcones
pieza
4x4"x2.70 m
10
malla ciclon
rollo
1.75x20 m
4
malla pollitera
rollo
1.75x50m
1
lona de proteccion
pieza
20x1.75
1
TECHO
lminas zintro alum
pieza
3.05 x 0.90 mts
15
regletones
pieza
4x1.5"x3m
8
regletones
pieza
4x1"x2.20m
12
regletas
pieza
4x1"x2.5m
28
INST. ELECTRICA
Mufa completa
juego
1
cable
metros
cal. 12
50
cable
metros
cal 14
50
interruptor termomagnetico
juego
1
total

$/unitario
3.00
52.00
120.00
430.00
1,600.00

$/total

50.00
850.00
1,300.00
400.00

750.00
156.00
360.00
1,290.00
1,600.00
500.00
3,400.00
1,300.00
400.00

95.00
30.00
22.00
12.00

1,425.00
240.00
264.00
336.00

250.00
8.00
6.00
110.00

250.00
400.00
300.00
110.00
13,081.00

concepto
u/medida
malla ciclon
rollo
malla pollitera
rollo
lona de proteccion
pieza
lminas zintro alum
pieza
Mufa completa
juego
cable
metros
cable
metros
interruptor termomagnetico
juego
TOTAL

MATERIAL DE REINSTALACION
dimensiones
cantidad
1.75x20 m
1.75x50m
20x1.75
3.05 x 0.90 mts
cal. 12
cal 14

4
1
1
15
1
50
50
1

$/unitario
850.00
1,300.00
400.00
95.00
250.00
8.00
6.00
110.00

$/total
3,400.00
1,300.00
400.00
1,425.00
250.00
400.00
300.00
110.00
7,585.00

DEPRECIACION Y AMORTIZACION DE LA INVERSION FIJA

CONCEPTO

MONTO
ORIGINAL

TASA DE
DEPRECIACION
FINAL

VALOR
RESIDUAL

DEPRECIACIONES
ANUAL

TOTAL

DEPRECIACIONES
#REF!
Nave rstica

5,000.00
39,243.00

0%
10%

3,924.30

11,772.90

5,000.00
27,470.10

comederos cap 10 kg

7,500.00

20%

1,500.00

4,500.00

3,000.00

15,000.00
9,600.00
9,000.00
24,000.00
109,343.00

20%
15%
15%
0%

3,000.00
1,440.00
1,350.00
11,214.30

9,000.00
4,320.00
4,050.00
33,642.90

6,000.00
5,280.00
4,950.00
24,000.00
75,700.10

bebederos cap. 4 lts

Laminas
Maya pollitera
aves
total