Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
RUBRO
MONTO
SUBTOTAL
TOTAL
INV. FIJA
73,025
73,025
73,025
ACTIVOS FIJOS
72,725
72,725
300
300
IMPREVISTOS
72,725
35,000
29,000
4,000
2,500
1,500
4,725
3,830
610
135
150
300
300
0
CAPITAL TRABAJO
56,432
56,432
56,432
DE PRODUCCION
ALIMENTOS
AGUA
GAS
SANIDAD
MANO DE OBRA
MATERIALES INDIRECTOS
SUMINISTROS Y SERVICIOS
DE ADMINISTRACION
MANO DE OBRA
UTILES DE OFICINA
GASTOS GENERALES
DE COMERCIALIZACION
TRANSPORTE
PROPAGANDA
IMPREVISTOS
FINANCIAMENTO
INTERES
AMORTIZACION
46,532
27,542
840
250
2,200
15,000
200
500
8,400
8,000
300
100
1,500
1,200
300
0
0
0
0
46,532
46,532
8,400
8,400
1,500
1,500
TERRENO
GALLO DE PELEA Y GALLINA
INSTALACIONES
AREA DE PRODUCCION
AREA DE ENTRENAMIENTO
EQUIPOS
EQUIPOS DE MANEJO
EQUIPO VETERINARIO
LIMPIEZA
GENERAL
ACTIVOS INTANGIBLES
ESTUDIOS
INVERSION TOTAL
129,457
35,000
29,000
4,000
4,725
129,457
129,457
INVERSION
INVERSION FIJA
FIJO
INTANGIBLE
CAPITAL DE TRABAJO
INVERSION TOTAL
FUENTES
APORTE
PRESTAMO
TOTAL
APORTE PROPIO
S/
PRESTAMO
%
22,118
21,818
300
16,930
39,047
INV FIJA
22,118
50,908
73,025
S/
30%
100%
30%
CAP TRABAJO
16,930
39,502
56,432
GANANCIA PROMEDIO
POR TRIUNFO
PRECIO DE POLLA
PRECIO DE POLLITOS
S/.12,000.00
S/.28,800.00
S/.2,400.00
S/.150,720.00
S/.480.00
S/.6.00
S/.4.50
S/.12,600.00
S/.30,240.00
S/.2,520.00
S/.158,256.00
FRECUENCIA DE
GANANCIA
/
GALLO DE PELEA
/ AO
CANTIDAD
DE
POLLAS
/
GALLOS
DE
PELEA
CANTIDAD
DE
POLLITOS PARA
VENTA/ GALLO
DE PELEA
%
50,908
50,908
39,502
90,410
70%
70%
TOTAL
39,047
90,410
129,457
S/.118,540.80
4A+
S/.118,540.80
S/.13,230.00
S/.31,752.00
S/.2,646.00
S/.166,168.80
S/.13,230.00
S/.31,752.00
S/.2,646.00
S/.166,168.80
2.8
25
80
PRECIO DE
UNIDAD
MORTALIDAD
HUEVO
S/.0.60
20%
PRODUCCION DE
HUEVO
CANTIDAD
DE
GALLOS
DE
PELEA
CANTIDAD
DE
GALLINAS
DE
PELEA
250
100
20
EQUIPOS DE MANEJO
GALLERA
BOTANA
NAVAJA
CUBIERTA
REGLA
HILO
TIJERA
PARCHE
CINTA
SEGUETA
TOTAL
500
320
1200
450
100
100
50
260
100
750
3830
EQUIPO DE LIMPIEZA
KIT DE LIMPIEZA ( ESCOBA, RECOGEDORES
135
EQUIPO GENERAL
BALANZA 15KG
SANIDAD
DESINFECTANTES
VACUNAS
MINERALES
MEDICINA
TOTAL
400
860
220
720
2200
150
TOTAL
S/
%
73,025
72,725
300
56,432
129,457
56%
44%
572 LUBRICANTE P
581 MICROPIPETA 5
591 LAMINILLAS CU
EQUIPO VETERINARIO
TERMOMETRO AMBIENTAL
HIGROMETRO AMBIENTAL
ALGODN Y GASAS
TOTAL
80
180
350
610
Cateter
Todo Por $$$240.000
501 CAJA PORTAELEMENTOS PLASTICA PARA I.A. $47.500
502 PISTOLA UNIVERSAL MINITUB I.A. $95.000
503 PISTOLA UNIVERSAL IMV I.A. $80.000
504 PISTOLA UNIVERSAL AMERICANA $80.000
505 PISTOLA IMV PARA I.A. 0,25 O 0,5 $78.000
506 PISTOLA IMV 0,25 PARA T.E. TRANSFIT LATERAL CORTA $280.000
507 PISTOLA IMV 0,25 PARA T.E. TRANSFIT LATERAL LARGA $295.000
508 FUNDA UNIVERSAL MINITUB POR 50 UN. PARA I.A. $7.250
509 FUNDA UNIVERSAL IMV POR 50 UN. PARA I.A. $7.250
510 FUNDA MINITUB POR 5 UN. PUNTA AZUL PARA T.E. $33.000
511 FUNDA MINITUB POR 5 UN. PUNTA PLATEADA PARA T.E. $35.000
512 FUNDA IMV POR 5 UNI. PUNTA PLATEADA PARA T.E. $35.000
513 FUNDA RIGIDA B6/4700 IMPORTADA $33.000
514 CAMISA SANITARIA MINITUB ROLLO 100 UNIDADES PARA I.A. $33.000
515 CAMISA SANITARIA IMV ROLLO 100 UNIDADESPARA I.A. $32.500
516 CAMISA SANITARIA IMV ROLLO 80 UNIDADES PARA T.E. $32.500
517 CAMISA SANITARIA NACIONAL ROLLO 100 UNIDADES I.A. $7.200
518 CATETER IMV POR 50 UNIDADES $6.800
550 PAJILLAS VACIAS I.A. DE 0,5 / 0.25 IMV PAQ X 2000 $270.000
551 PAJILLAS VACIAS DE 0,25 o 0,50 IRRADIADAS AGTECH POR 5 UN. $8.000
PRESUPUESTO EGRESOS C
RUBROS
COSTOS PRODUCCION
1
53,642.00
57,579.10
27,542.00
2,200.00
15,000.00
500.00
8,400.00
28,919.10
2,310.00
15,750.00
525.00
8,820.00
1,255.00
8,400.00
8,820.00
8,000.00
300.00
100.00
8,400.00
315.00
105.00
1,500.00
1,575.00
1,200.00
300.00
1,260.00
315.00
0.00
0.00
63,542.00
67,974.10
ALIMENTOS
SANIDAD
MANO DE OBRA
SUMINISTRO Y SERVICIOS
MANTENIMIENTO
DEPRECIACION
COSTO DE
ADMINISTRACION
MANO DE OBRA
UTILES DE OFICINA
GASTOS GENERALES
COSTOS COMERCIALES
TRANSPORTE
PROPAGANDA
COSTOS FINANCIEROS
INTERES
AMORTIZACION
TOTAL
ESTRUCTURA DE COST
RUBROS
COSTOS VARIABLES
ALIMENTOS
SANIDAD
MANO DE OBRA
SUMINISTROS Y SERV
COSTOS FIJOS
DEPRECIACION
MANTENIMIENTO
ADMINISTRACION
COMERCIALIZACION
FINANCIAMIENTO
COSTOS TOTALES
1
45,242.00
47,504.10
27,542.00
2,200.00
15,000.00
500.00
28,919.10
2,310.00
15,750.00
525.00
18,300.00
19,215.00
0.00
8,400.00
8,400.00
1,500.00
0.00
0.00
8,820.00
8,820.00
1,575.00
0.00
63,542.00
66,719.10
PUNTO DE EQUILIBR
AOS
INGRESO
1
2
3
4
5
6
7
8
9
10
COSTOS FIJOS
150,720
19,215.00
158,256
20,175.75
166,169
21,184.54
166,169
21,184.54
166,169
21,184.54
166,169
21,184.54
166,169
21,184.54
166,169
21,184.54
166,169
21,184.54
166,169
21,184.54
47,504.10
COSTOS FIJOS
COSTOS TOTALES
19,215.00
66,719.10
TOTAL PRODUCCION DE
VICTORIAS
PORCENTAJE VOLUMEN
DE PRODUCCION
UNIDAD PUNTO DE
EQUILIBRIO
PUNTO DE EQUILIBRIO
GANANCIA BRUTA
257.60
0.44 PVP
114.03 UPE
54,735.16 PE
68,912.84 GB
UPE =114.03
UPE =114.03
COSTOS MILES
160
150
140
130
120
110
100
90
80
70
60
50
40
30
20
10
VENTA TOTAL
COSTOS TOTALES
COSTOS VARIABLES
COSTOS FIJOS
00
50
100
150
200
CUOTAS
250
300
PRESTAMO
1
2
3
4
5
6
7
8
9
10
90,409.90
81,368.91
72,327.92
63,286.93
54,245.94
45,204.95
36,163.96
27,122.97
18,081.98
9,040.99
60,182.06
62,965.26
62,823.29
30,365.06
2,425.50
16,537.50
551.25
9,261.00
1,041.75
31,883.31
2,546.78
17,364.38
578.81
9,724.05
867.94
31,883.31
2,546.78
17,364.38
578.81
9,724.05
725.97
9,261.00
9,724.05
9,724.05
8,820.00
330.75
110.25
9,261.00
347.29
115.76
9,261.00
347.29
115.76
1,653.75
1,736.44
1,736.44
1,323.00
330.75
1,389.15
347.29
1,389.15
347.29
0.00
0.00
0.00
71,096.81
74,425.75
74,283.78
ESTRUCTURA DE COSTOS
2
49,879.31
52,373.27
52,373.27
30,365.06
2,425.50
16,537.50
551.25
31,883.31
2,546.78
17,364.38
578.81
31,883.31
2,546.78
17,364.38
578.81
20,175.75
21,184.54
21,184.54
0.00
9,261.00
9,261.00
1,653.75
0.00
0.00
9,724.05
9,724.05
1,736.44
0.00
0.00
9,724.05
9,724.05
1,736.44
0.00
70,055.06
73,557.81
73,557.81
PUNTO DE EQUILIBRIO
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO
47,504.10
66,719.10
28,058.51
49,879.31
70,055.06
29,461.44
52,373.27
73,557.81
30,934.51
52,373.27
73,557.81
30,934.51
52,373.27
73,557.81
30,934.51
52,373.27
73,557.81
30,934.51
52,373.27
73,557.81
30,934.51
52,373.27
73,557.81
30,934.51
52,373.27
73,557.81
30,934.51
52,373.27
73,557.81
30,934.51
107,520
12,000
GUANO
PLUMAS
28,800
VENTA TOTAL
150,720
2,400
VICTORIAS
INTERES(0.22)
AMORTIZACION
19,890.18
17,901.16
15,912.14
13,923.12
11,934.11
9,945.09
7,956.07
5,967.05
3,978.04
1,989.02
109,395.98
MONTO A PAGAR
9,040.99
9,040.99
9,040.99
9,040.99
9,040.99
9,040.99
9,040.99
9,040.99
9,040.99
9,040.99
90,409.90
28,931.17
26,942.15
24,953.13
22,964.11
20,975.10
18,986.08
16,997.06
15,008.04
13,019.03
11,030.01
199,805.88
5
62,707.06
31,883.31
2,546.78
17,364.38
578.81
9,724.05
609.74
9,724.05
9,261.00
347.29
115.76
1,736.44
1,389.15
347.29
0.00
74,167.55
5 a 10
52,373.27
31,883.31
2,546.78
17,364.38
578.81
21,184.54
0.00
9,724.05
9,724.05
1,736.44
0.00
73,557.81
PORCENTAJE
18.62
18.62
18.62
18.62
18.62
18.62
18.62
18.62
18.62
18.62
ACTIVO
VIDA UTIL
%ANUAL
1 AO
DEPRECIACION
VIVIENDA
INSTALACIONES
1500.00
2500.00
10.00
10.00
0.05
0.10
75.00
250.00
EQUIPOS GENERALES
EQUIPOS Y MUEBLES
4575.00
150.00
5.00
5.00
0.20
0.10
915.00
15.00
TOTAL
8725.00
1255.00
AOS
RUBRO
INGRESOS
129,457
150,720
158,256
166,169
A. PROPIO
PRESTAMO
VENTAS
39,047
90,410
S/.150,720.00
S/.158,256.00
S/.166,168.80
96,905.27
98,038.96
99,378.88
EGRESOS
INVERSIONES
129,457
73,025
ACT. FIJOS
ACT. INTANGIBLE
72,725
300
CAP. TRABAJO
56,432
96,905.27
98,038.96
99,378.88
GASTO OPERATIVO
COSTO ADMIN
COSTO COMERCIAL
46,532
8,400
1,500
57,579.10
8,820.00
1,575.00
60,182.06
9,261.00
1,653.75
62,965.26
9,724.05
1,736.44
28,931.17
26,942.15
24,953.13
19,890.18
9,040.99
17,901.16
9,040.99
15,912.14
9,040.99
53,815
60,217
66,790
53,815
114,032
180,822
1
150,720.00
57,579.10
93,140.90
8,820.00
1,575.00
82,745.90
2
158,256.00
60,182.06
98,073.95
9,261.00
1,653.75
87,159.20
3
166,168.80
62,965.26
103,203.54
9,724.05
1,736.44
91,743.05
DEUDA
INTERES
AMORTIZACION
SALDO DE CAJA
ANUAL
SALDO DE CAJA
ANUAL
ACUMULADA
AOS
RUBRO
INGRESOS
COSTO PRODUCCION
UTILIDAD BRUTA
COSTOS ADM
COSTOS COMERC
RENTA NETA OPERATIVA
4
166,168.80
62,823.29
103,345.51
9,724.05
1,736.44
91,885.02
28,931.17
53,814.73
16,144.42
37,670.31
GASTO FINANCIERO
UTILIDAD ANTE IMPUESTO
IMPUESTO A LA RENTA
UTILIDAD NETA
AOS
1
2
3
4
5
6
7
8
9
10
26,942.15
60,217.04
18,065.11
42,151.93
24,953.13
66,789.92
20,036.98
46,752.95
DEPRECIACION + COSTOS
UTILIDAD NETA AMORTIZACION FINANCIERO
VALOR RESIDUAL
37,670.31
10295.99
19,890.18
7470.00
42,151.93
10082.74
17,901.16
6428.25
46,752.95
9908.93
15,912.14
5560.31
48,244.64
9766.96
13,923.12
4834.34
49,718.31
9650.73
11,934.11
4224.61
49,718.31
9246.65
9,945.09
2431.24
49,718.31
9228.98
7,956.07
2243.25
49,718.31
9212.94
5,967.05
2071.30
49,718.31
9198.36
3,978.04
1913.93
49,718.31
9185.11
1,989.02
1769.80
i%
MONTO
TOTAL
COOPERATIVA SAN
CRISTOBAL DE
HUAMANGA
22
90,410
0.70
APORTE PROPIO
20
39,047
129,457
0.30
1
AOS
F.F.E.
1
2
3
4
5
6
7
8
9
10
14,954.14
20,596.28
26,492.19
29,388.90
32,358.08
32,957.82
34,776.50
36,609.62
38,455.84
40,313.98
306,903.34
Io=
VAN e=
306,903.34
823,948.18
TOTAL
22,964.11
68,920.91
20,676.27
48,244.64
TAZA
VALOR
ACTUALIZACION
ACTUALIZADO
(1+I)n =21.4
0.83
18,094.51
0.68
30,155.02
0.56
46,932.53
0.47
62,997.71
0.39
83,928.53
0.32
103,435.74
0.26
132,063.72
0.22
168,220.19
0.18
213,811.27
0.15
271,212.30
1,130,851.52
AOS
F.F.E.
1
2
3
4
5
6
7
8
9
10
TOTAL
14,954.14
20,596.28
26,492.19
29,388.90
32,358.08
32,957.82
34,776.50
36,609.62
38,455.84
40,313.98
306,903.34
VALOR
TAZA
NUEVA
ACTUALIZACION ACTUALIZADO ACTUALIZACION
(1+I)n =21.4
(1+I)n =22
0.83
18,094.51
0.82
0.68
30,155.02
0.67
0.56
46,932.53
0.55
0.47
62,997.71
0.45
0.39
83,928.53
0.37
0.32
103,435.74
0.30
0.26
132,063.72
0.25
0.22
168,220.19
0.20
0.18
213,811.27
0.17
0.15
271,212.30
0.14
1,130,851.52
TIRE=
21.69078408
1
2
3
4
5
6
7
8
9
10
INGRESO
TOTAL
FACTOR ACT
(BENEFICIO)
TOTAL COSTOS
(21.4)
BENEFICIO
150,720
96,905.27
0.83
182,371.20
158,256
98,038.96
0.68
231,702.61
166,169
99,378.88
0.56
294,378.17
166,169
97,247.89
0.47
356,197.58
166,169
95,142.64
0.39
430,999.07
166,169
95,142.64
0.32
521,508.88
166,169
95,142.64
0.26
631,025.74
166,169
95,142.64
0.22
763,541.15
166,169
95,142.64
0.18
923,884.79
166,169
95,142.64
0.15
1,117,900.59
0
1
2
3
4
5
6
7
8
9
10
INVERSION
F.F.E.
129,457
150,720
158,256
166,169
166,169
166,169
166,169
166,169
166,169
166,169
166,169
AOS
AOS
PAU=
FACTOR ACT
14,954.14
20,596.28
26,492.19
29,388.90
32,358.08
32,957.82
34,776.50
36,609.62
38,455.84
40,313.98
113,085.15
0.83
0.68
0.56
0.47
0.39
0.32
0.26
0.22
0.18
0.15
GANANCIA ACT
18,094.51
30,155.02
46,932.53
62,997.71
83,928.53
103,435.74
132,063.72
168,220.19
213,811.27
271,212.30
PRC=
2.71
1 AO
VALOR RESIDUAL
DEPRECIACION
2 AO
3 AO
VALOR RESIDUAL DEPRECIACION VALOR RESIDUAL
1425.00
2250.00
71.25
225.00
1353.75
2025.00
67.69
202.50
1286.06
1822.50
3660.00
135.00
732.00
13.50
2928.00
121.50
585.60
12.15
2342.40
109.35
7470.00
1041.75
6428.25
867.94
5560.31
166,169
166,169
TOTAL
AOS
DEPRECIACION
S/.166,168.80
S/.166,168.80
97,247.89
95,142.64
97,247.89
95,142.64
62,823.29
9,724.05
1,736.44
62,707.06
9,724.05
1,736.44
22,964.11
20,975.10
13,923.12
9,040.99
11,934.11
9,040.99
936,939
39,047
90,410
807,482
616,171
73,025
72,725
300
543,146
352,789
55,653
9,938
124,765.66
79,561
45,205
68,921
71,026
320,769
249,743
320,769
5 a 10 TOTAL
166,168.80
807,482.40
62,707.06
306,256.76
103,461.74
501,225.64
9,724.05
47,253.15
1,736.44
8,438.06
92,001.25
445,534.43
AMORTIZACION
D+A
20,975.10
71,026.16
21,307.85
49,718.31
124,765.66
320,768.77
96,230.63
224,538.14
FLUJO FINANCIERO
ECONOMICO
14,954.1444
20,596.2812
26,492.1882
29,388.8983
32,358.0805
32,957.8152
34,776.5047
36,609.6156
38,455.8363
40,313.9798
INTERES
PONDERADO
21.39675568
0.21
VALOR
ACTUALIZADO
18,244.06
30,655.50
48,105.79
65,106.24
87,454.45
108,671.93
139,895.82
179,669.27
230,250.58
294,478.76
1,202,532.41
COSTO
117,255.37
143,538.83
176,055.74
208,459.49
246,775.51
298,598.37
361,304.03
437,177.87
528,985.23
640,072.13
B/C
1.74652285
DEPRECIACION
4 AO
VALOR RESIDUAL
DEPRECIACION
5 AO
VALOR RESIDUAL
6 AO
DEPRECIACION
64.30
182.25
1221.76
1640.25
61.09
164.03
1160.67
1476.23
58.03
147.62
468.48
10.94
1873.92
98.42
374.78
9.84
1499.14
88.57
725.97
4834.34
609.74
4224.61
205.66
1255.00
1041.75
867.94
725.97
609.74
9,040.99
10295.99
9,040.99
10082.74
9,040.99
9908.93
9,040.99
9766.96
9,040.99
9650.73
6 AO
VALOR RESIDUAL
7 AO
8 AO
DEPRECIACION VALOR RESIDUAL DEPRECIACION
VALOR RESIDUAL
1102.64
1328.60
55.13
132.86
1047.51
1195.74
52.38
119.57
995.13
1076.17
2431.24
187.99
2243.25
171.95
2071.30
10
205.66
187.99
171.95
157.37
144.12
9,040.99
9246.65
9,040.99
9228.98
9,040.99
9212.94
9,040.99
9198.36
9,040.99
9185.11
DEPRECIACION
9 AO
VALOR RESIDUAL
10 AO
DEPRECIACION VALOR RESIDUAL
49.76
107.62
945.37
968.55
47.27
96.86
898.11
871.70
157.37
1913.93
144.12
1769.80