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DESCRIPCION/AO

COSTOS DIRECTOS
LABORES CULTURALES
aplicacin de guano y yeso agricola
mov. De mangueras
estacado de mangueras
repique
tendido de cintas
arreglo de camas
limpieza y descostre de sales
riego para descomposicion de guano
resiembra
desinfeccion y siembra
fertilizacion
fumigacion
riegos
deshierbos
aplicacin de pesticidas
liberacion de controladores
aplicaciones foliares
COSECHA Y POSTCOSECHA
primer corte
segundo corte
tercer corte
secado, seleccin, tendida y escogida
ensacado
rafia
tutor
MAQUINARIA AGRICOLA
subsolado
arado
rastrillo y gradeo
surcado
INSUMOS
semilla
plantines
agua de pozo
FERTILIZANTES
urea
nitrato de amonio
nitrato de potasio
nitrato de calcio
sulfato de magnesio
acido fosforico
acido borico
fosfato diamonico

1
234383.10
33120.00
480.00
480.00
480.00
480.00
480.00
480.00
1440.00
960.00
1440.00
3840.00
3840.00
3840.00
3840.00
2880.00
2880.00
2400.00
2880.00
29640.00
8400.00
4800.00
3600.00
4800.00
3120.00
1800.00
3120.00
5738.40
1448.40
1560.00
1560.00
1170.00
35100.00
3600.00
18900.00
12600.00
90879.30
4096.50
4158.60
20027.70
9930.90
786.30
6413.70
4500.00
4965.60

2
234383.10
33120.00
480.00
480.00
480.00
480.00
480.00
480.00
1440.00
960.00
1440.00
3840.00
3840.00
3840.00
3840.00
2880.00
2880.00
2400.00
2880.00
29640.00
8400.00
4800.00
3600.00
4800.00
3120.00
1800.00
3120.00
5738.40
1448.40
1560.00
1560.00
1170.00
35100.00
3600.00
18900.00
12600.00
90879.30
4096.50
4158.60
20027.70
9930.90
786.30
6413.70
4500.00
4965.60

3
234383.10
33120.00
480.00
480.00
480.00
480.00
480.00
480.00
1440.00
960.00
1440.00
3840.00
3840.00
3840.00
3840.00
2880.00
2880.00
2400.00
2880.00
29640.00
8400.00
4800.00
3600.00
4800.00
3120.00
1800.00
3120.00
5738.40
1448.40
1560.00
1560.00
1170.00
35100.00
3600.00
18900.00
12600.00
90879.30
4096.50
4158.60
20027.70
9930.90
786.30
6413.70
4500.00
4965.60

4
234383.10
33120.00
480.00
480.00
480.00
480.00
480.00
480.00
1440.00
960.00
1440.00
3840.00
3840.00
3840.00
3840.00
2880.00
2880.00
2400.00
2880.00
29640.00
8400.00
4800.00
3600.00
4800.00
3120.00
1800.00
3120.00
5738.40
1448.40
1560.00
1560.00
1170.00
35100.00
3600.00
18900.00
12600.00
90879.30
4096.50
4158.60
20027.70
9930.90
786.30
6413.70
4500.00
4965.60

materia organica-guano de corral


PRODUCTOS QUIMICOS
benopoint
bacillus turigiensis
flint
sulfodin
systane
amistar
lorsban
zetacipermetrina
metamidofos
tracer
baytroid
lannate
intrepid
azufre polvo seco
crop
biosolnew
sett
cropsal multimicro
bayfolan
thidiazuron
adherente
aceite agricola
acido giberelico
foliar potasio y fosforo
COSTOS INDIRECTOS
combustible
lubricantes
agua, energia electrica
D/A
COSTO DE PRODUCCION

36000.00
39905.40
1189.80
1707.00
3600.00
662.10
3103.50
4525.80
930.90
1696.50
1427.70
2198.40
1365.60
2172.30
3827.70
2586.30
1862.10
1551.60
662.10
543.00
646.50
336.30
827.70
310.20
310.20
1862.10
22325.32
4615.62
1846.24
5615.67
10247.79
256708.42

36000.00
39905.40
1189.80
1707.00
3600.00
662.10
3103.50
4525.80
930.90
1696.50
1427.70
2198.40
1365.60
2172.30
3827.70
2586.30
1862.10
1551.60
662.10
543.00
646.50
336.30
827.70
310.20
310.20
1862.10
22325.32
4615.62
1846.24
5615.67
10247.79
256708.42

36000.00
39905.40
1189.80
1707.00
3600.00
662.10
3103.50
4525.80
930.90
1696.50
1427.70
2198.40
1365.60
2172.30
3827.70
2586.30
1862.10
1551.60
662.10
543.00
646.50
336.30
827.70
310.20
310.20
1862.10
22325.32
4615.62
1846.24
5615.67
10247.79
256708.42

36000.00
39905.40
1189.80
1707.00
3600.00
662.10
3103.50
4525.80
930.90
1696.50
1427.70
2198.40
1365.60
2172.30
3827.70
2586.30
1862.10
1551.60
662.10
543.00
646.50
336.30
827.70
310.20
310.20
1862.10
22325.32
4615.62
1846.24
5615.67
10247.79
256708.42

DESCRIPCION /AO
COSTOS ADMINISTRATIVOS
gerente general
personal administrativo
utiles de oficina
COSTOS DE VENTAS
costos de transporte
gastos de tramite de exportacion
agente de ventas
ALQUILER
alquiler de terreno
alquiler de local
COSTOS OPERATIVOS

1
50000.00
20000.00
25000.00
5000.00
30000.00
11600.00
12400.00
6000.00
34800.00
30000.00
4800.00
114800.00

2
50000.00
20000.00
25000.00
5000.00
30000.00
11600.00
12400.00
6000.00
34800.00
30000.00
4800.00
114800.00

3
50000.00
20000.00
25000.00
5000.00
30000.00
11600.00
12400.00
6000.00
34800.00
30000.00
4800.00
114800.00

4
50000.00
20000.00
25000.00
5000.00
30000.00
11600.00
12400.00
6000.00
34800.00
30000.00
4800.00
114800.00

5
234383.10
33120.00
480.00
480.00
480.00
480.00
480.00
480.00
1440.00
960.00
1440.00
3840.00
3840.00
3840.00
3840.00
2880.00
2880.00
2400.00
2880.00
29640.00
8400.00
4800.00
3600.00
4800.00
3120.00
1800.00
3120.00
5738.40
1448.40
1560.00
1560.00
1170.00
35100.00
3600.00
18900.00
12600.00
90879.30
4096.50
4158.60
20027.70
9930.90
786.30
6413.70
4500.00
4965.60

inversion fisica

N de aos monto D/A


de D/A
por ao
71432.32
8.00
8929.04

26787.12

inversion intangible
total

6593.75
78026.07

26787.12

concepto

CAP. TRABJO

monto inicial

135000.00

5.00

1318.75
10247.79

VR

36000.00
39905.40
1189.80
1707.00
3600.00
662.10
3103.50
4525.80
930.90
1696.50
1427.70
2198.40
1365.60
2172.30
3827.70
2586.30
1862.10
1551.60
662.10
543.00
646.50
336.30
827.70
310.20
310.20
1862.10
22325.32
4615.62
1846.24
5615.67
10247.79
256708.42

5
50000.00
20000.00
25000.00
5000.00
30000.00
11600.00
12400.00
6000.00
34800.00
30000.00
4800.00
114800.00

100000.00

20000.00

monto acumulado al
final del periodo
120000.00

2
3

86562.03
70436.47

17312.41
14087.29

103874.44
84523.76

33437.97
33437.97

51085.79

10217.16

61302.95

33437.97

27864.98

5573.00

33437.97

33437.97

ao

monto inicial

p=100000
i=20%
n=5 aos

interes

SD
33437.97

deuda al final amortizacion del


del periodo
prestamo
86562.03
13437.97

70436.47
51085.79

16125.56
19350.68

27864.98

23220.81

0.00

27864.97

DESCRIPCION-AO
a. COSTOS DE PRODUCCION
a.1. costos directos
a.2. costos indirectos
b. COSTOS OPERATIVOS
b. 1. costos administrativos
b.2. costos de ventas
b.3. alquiler
c. GASTOS FINANCIEROS
COSTO TOTAL

1
256708.42
234383.10
22325.32
114800.00
50000.00
30000.00
34800.00
20000.00
391508.42

AO
1
2
3
4
5

2
256708.42
234383.10
22325.32
114800.00
50000.00
30000.00
34800.00
17312.41
388820.83

3
256708.42
234383.10
22325.32
114800.00
50000.00
30000.00
34800.00
14087.29
385595.71

4
256708.42
234383.10
22325.32
114800.00
50000.00
30000.00
34800.00
10217.16
381725.58

5
256708.42
234383.10
22325.32
114800.00
50000.00
30000.00
34800.00
5573.00
377081.42

PRODUCCION PRODUCCION PRODUCCION PRECIO DE


EN FRESCO
EN SECO
NETA
VENTA $
210000
120000
114000
10.8
210000
120000
114000
10.8
210000
120000
114000
10.8
210000
120000
114000
10.8
210000
120000
114000
10.8

INGRESO
ANUAL $
1231200
1231200
1231200
1231200
1231200

DESCRIPCION- AO
ingreso de ventas
costo de ventas
utilidad bruta
costos de operacin
U.A.I.
impuesto 30%
UTILIDAD NETA

1
2
3
4
5
1231200.00 1231200.00 1231200.00 1231200.00 1231200.00
256708.42
256708.42
256708.42
256708.42
256708.42
1487908.42 1487908.42 1487908.42 1487908.42 1487908.42
114800.00
114800.00
114800.00
114800.00
114800.00
1373108.42 1373108.42 1373108.42 1373108.42 1373108.42
411932.53
411932.53
411932.53
411932.53
411932.53
961175.89 961175.89 961175.89 961175.89 961175.89

DESCRIPCION- AO
ingreso de ventas
costo de ventas
utilidad bruta
costos de operacin
U.A.I.I.
gasto financiero
U.A.I.
impuesto 30%
UTILIDAD NETA

1
1231200.00
256708.42
1487908.42
114800.00
1373108.42
20000.00
1353108.42
405932.53
947175.89

2
1231200.00
256708.42
1487908.42
114800.00
1373108.42
17312.41
1355796.01
406738.80
949057.21

3
1231200.00
256708.42
1487908.42
114800.00
1373108.42
14087.29
1359021.13
407706.34
951314.79

4
1231200.00
256708.42
1487908.42
114800.00
1373108.42
10217.16
1362891.26
408867.38
954023.88

5
1231200.00
256708.42
1487908.42
114800.00
1373108.42
5573.00
1367535.42
410260.63
957274.80

DESCRIPCION- AOS
INGRESOS
ventas
V.R.
recup. Capital de trabajo
EGRESOS
costo de ventas (2)
costo de operacin
impuesto
inversion
F.C. ECONOMICO

DESCRIPCION- AOS
INGRESOS
ventas
V.R.
recup. Capital de trabajo
prestamo
EGRESOS
costo de ventas (2)
costo de operacin
gasto financiero
amortizacion del prestamo
impuesto
inversion
F.C. FINANCIERO

0
1
2
3
4
0.00 1231200.00 1231200.00 1231200.00 1231200.00
1231200.00 1231200.00 1231200.00 1231200.00

213026.07

213026.07
-213026.07

756653.83
229921.30
114800.00
411932.53

756653.83
229921.30
114800.00
411932.53

756653.83
229921.30
114800.00
411932.53

756653.83
229921.30
114800.00
411932.53

474546.17

474546.17

474546.17

474546.17

0
1
2
3
4
100000.00 1231200.00 1231200.00 1231200.00 1231200.00
1231200.00 1231200.00 1231200.00 1231200.00

100000.00
213026.07

213026.07
-113026.07

784091.80
229921.30
114800.00
20000.00
13437.97
405932.53

784898.07
229921.30
114800.00
17312.41
16125.56
406738.80

785865.61
229921.30
114800.00
14087.29
19350.68
407706.34

787026.65
229921.30
114800.00
10217.16
23220.81
408867.38

447108.20

446301.93

445334.39

444173.35

5
1392987.12
1231200.00
26787.12
135000.00
756653.83
229921.30
114800.00
411932.53
636333.29

5
1392987.12
1231200.00
26787.12
135000.00
788419.90
229921.30
114800.00
5573.00
27864.97
410260.63
604567.22

FUENTE DE
FINANCIAMIENTO
banco agrario
aporte propio
inversion total

DESCRIPCION -AO
ingresos
costos
inversion
flujo de caja

MONTO S/.
78026.07
135000.00
213026.07

0
100000.00
213026.07
-113026.07

PROPORCION DE
LA UNIDAD
30.00
0.37
15.00
0.63
1.00

COSTO %

COSTO
PONDERADO
10.99
9.51
20.49
20%

1
1231200.00
784091.80

2
1231200.00
784898.07

3
1231200.00
785865.61

4
1231200.00
787026.65

447108.20

446301.93

445334.39

444173.35

AO

FBN
0
1
2
3
4
5

5
1392987.12
788419.90
604567.22

-113026.07
447108.20
446301.93
445334.39
444173.35
604567.22

FBN ACTUALIZADO
FBN ACUMULADO
K=20%
-113026.07
-113026.07
536529.84
423503.77
642674.77
1066178.55
769537.83
1835716.38
921037.86
2756754.24
1504356.71
4261110.95

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