Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
DEPRECIACIN Y AMORTIZACION
TASA MINIMA ACEPTABLE DE RENDIMIENTO
Proy ecto:
Organizacin:
Ubicacin:
Concepto
Aos de Evaluacin:
SOCIAS:
INVERSIONES
CONCEPTO
UNIDAD
Cantidad
$ Unitario
I.FIJA
C.TRABAJO
1,120.00
Gasto
Financiero
0
170,880.00
Monto
10
Tasa
18,000.00
28,060.00
218,060.00
INV.DIFER.
Costo
Marginal
0
0
Costo de
Capital
0.03%
0.00%
0.00%
100%
Proyecto:
4.70%
8.25%
12.87%
Hectrea
12,000.00
12,000.00
Lote
1,560.00
1,560.00
MANO DE OBRA
Jornales
250
Viaje
Aos de Evaluacin:
50.00
MONTO
GRAPA
GALERA
BOTIQUIN
2,000.00
5,500.00
Rollo
18
Kilo
Unidad
100
1
Lotes
ELABORACIN DE PROYECTO
660
30.00
45,000.00
A O S
1
$ 12,000.00
HERRAMIENTAS
$ 1,560.00
45,000.00
10
$ 4,500.00
GALERA
390.00
390.00
$ 4,500.00
58,560.00
$ 4,890.00
$ 4,890.00
100,000.00
RESIDUAL 8 aos
10
390.00
$ 4,500.00
390.00
$ 4,500.00
390.00
$ 4,500.00
390.00
$ 4,500.00
390.00
$ 4,500.00
390.00
$ 4,500.00
390.00
390.00
$ 4,500.00
4,500.00
$ 4,890.00
$ 4,890.00
$ 4,890.00
$ 4,890.00
$ 4,890.00
$ 4,890.00
$ 4,890.00
4,890.00
PROGRAMA DE AMORTIZACIONES
11,000.00
CONCEPTOS
MONTO
11,880.00
PERIODO
A O S
FLETE
$ 2,000.00
TOTAL
250.00
250.00
250.00
250.00
250.00
250.00
250.00
TOTAL AMORTI.
10
5,400.00
5,400.00
1,575.00
12,600.00
Subtotal ($)
170,880.00
1,120.00
18,000.00
TOTALES
184,440.00
12,500.00
20,000.00
100.00%
12.87%
190,000.00
87.13%
Actual
2
3
$ 5,140.00
$ 5,140.00
$ 5,140.00
$ 5,140.00
$ 5,140.00
$ 5,140.00
$ 5,140.00
$ 5,140.00
41,120.00
$ 4,890.00
4,890.00
INVERSIONES Y REINVERSIONES
196
247
102
124
102
124
Desarrollo Corderos
Cab.
31
37
61
75
91
111
59
72
88
107
Engorda Hembras
Cab.
Machos Abasto
Cab.
Hembras (primalas)
Cab.
30
35
30
35
88
107
574
699
11
13
16
20
10
12
10
12
Cab.
Desecho Sementales
11
13
16
20
Pie de Cra
Hembras Abasto
3
3
3
3
5
5
7
6
9
8
9
10
11
12
34
47
57
70
85
105
2
4,000.00
11,898.64
4,141.53
87,924.41
5,522.04
3
4,000.00
14,916.71
5,731.38
122,059.88
9,552.31
18,428.93
8,497.05
148,487.75
12,981.60
5
4,000.00
22,467.20
10,358.98
181,691.69
15,826.21
6
4,000.00
27,390.36
10,524.08
222,074.87
19,294.15
7
0.00
33,392.31
12,830.19
273,907.06
23,522.01
$91,440.14
$113,486.62
$156,260.28
$188,395.33
$234,344.08
$283,283.46
$343,651.57
$48,078.30
$51,210.40
$58,288.33
$70,566.71
$78,360.32
$87,861.71
$99,445.11
Botiqun
Visitas MVZ
Gastos de Administracin:
1,120.00
6,000.00
3,000.00
10,120.00
470
20
2
132
5
83
83
360
20
20
6
574
20
2
161
6
102
102
360
20
20
6
699
20
2
196
8
124
124
360
20
20
6
2
3
4
5500.00
5500.00
11000.00
6124.90
8121.71
10034.01
3429.94
4548.16
5619.05
5559.52
7372.01
9107.80
6596.04
8746.45
10805.86
18000.00
18000.00
18000.00
1000.00
1000.00
1000.00
1000.00
1000.00
1000.00
47,210.40
54,288.33
66,566.71
COSTOS Y GASTOS FIJOS
5
11000.00
12232.73
6850.33
11103.55
13173.71
18000.00
1000.00
1000.00
74,360.32
6
11000.00
14913.24
8351.42
13536.64
16060.42
18000.00
1000.00
1000.00
83,861.71
7
11000.00
18181.13
10181.43
16502.87
19579.68
18000.00
1000.00
1000.00
95,445.11
1,000.00
1,000.00
3,000.00
4,000.00
3,000.00
4,000.00
1,000.00
3,000.00
4,000.00
1,000.00
3,000.00
4,000.00
1,000.00
3,000.00
4,000.00
Gastos de Administracin:
Contador
Papeleras y diversos
1,000.00
48,078.30
51,210.40
58,288.33
70,566.71
78,360.32
87,861.71
99,445.11
$91,440.14
$113,486.62
$156,260.28
$188,395.33
$234,344.08
$283,283.46
$343,651.57
INGRESO
EGRESO
91,440.14
113,486.62
156,260.28
188,395.33
234,344.08
283,283.46
343,651.57
48,078.30
51,210.40
58,288.33
70,566.71
78,360.32
87,861.71
99,445.11
RECUP.
$218,060.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,091,928.39
INVENTARIO AO 7
F.N.E.
(218,060.00)
43,361.85
62,276.21
97,971.95
117,828.62
155,983.76
195,421.75
1,336,134.84
CONCEPTO
VIENT RES
SEMENT ALES
CORDEROS
CORDERAS
CANTIDAD
196
8
124
124
P.UNIT.
$2,000.00
$5,500.00
$3,500.00
$1,800.00
TOTAL
TOTAL
$392,850.65
$43,213.57
$433,117.84
$222,746.32
$1,091,928.39
12.00%
AOS
AO
0
1
2
3
4
5
6
7
FACTOR
1.00
0.89
0.80
0.71
0.64
0.57
0.51
0.45
INGRESOS
0.00
91,440.14
113,486.62
156,260.28
188,395.33
234,344.08
283,283.46
343,651.57
I.ACTUAL
0.00
81,642.99
90,470.83
111,222.98
119,728.64
132,973.12
143,520.22
155,450.52
EGRESOS
218,060.00
48,078.30
51,210.40
58,288.33
70,566.71
78,360.32
87,861.71
99,445.11
E.ACTUAL
218,060.00
42,927.05
40,824.62
41,488.48
44,846.42
44,463.75
44,513.48
44,983.92
SUMA:
835,009.29
SUMA:
522,107.72
Relacin Beneficio/Costo.
1
2
3
4
5
6
7
COSTOS
FIJOS
10,120.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
INVERSION TOTAL
Aportacin Productores
Aportacin Solidaria SRA
($)
218,060.00
28,060.00
190,000.00
100.00%
12.87%
87.13%
CONCERTOS
Ingresos totales
91,440.14
113,486.62
156,260.28
188,395.33
234,344.08
283,283.46
343,651.57
48,078.30
43,361.85
51,210.40
62,276.21
58,288.33
97,971.95
70,566.71
117,828.62
78,360.32
155,983.76
87,861.71
195,421.75
99,445.11
244,206.46
117,828.62
5,140.00
155,983.76
5,140.00
Utilidad Bruta
Utilidad de operacin
Depreciaciones ($)
43,361.85
5,140.00
62,276.21
5,140.00
97,971.95
5,140.00
195,421.75
5,140.00
244,206.46
5,140.00
38,221.85
57,136.21
92,831.95
112,688.62
150,843.76
190,281.75
239,066.46
Utilidad neta
38,221.85
57,136.21
92,831.95
112,688.62
150,843.76
190,281.75
239,066.46
38,221.85
28,211.85
10
2,821.18
10,000.00
5.26%
10,000.00
239,066.46
239,056.46
10
23,905.65
CAJA AHORRO($)
$180,000.00
57,136.21
37,126.21
10
3,712.62
20,000.00
10.53%
30,000.00
180,000.00
94.74%
92,831.95
67,821.95
10
6,782.19
25,000.00
13.16%
55,000.00
160,000.00
84.21%
112,688.62
52,678.62
10
5,267.86
60,000.00
31.58%
115,000.00
135,000.00
71.05%
150,843.76
85,833.76
10
8,583.38
65,000.00
34.21%
180,000.00
75,000.00
39.47%
190,281.75
190,271.75
10
19,027.17
28,060.00
38,060.00
58,060.00
83,060.00
143,060.00
208,060.00
208,060.00
12.87%
17.45%
26.63%
38.09%
65.61%
95.41%
95.41%
$190,000.00
100.00%
0.00%
0.00
0.00%
0.00%
0.00
0.00%
INVERSION TOTAL
Aportacin Productores
Aportacin Solidaria SRA
($)
UTILIDADES
SOCIEDAD
%
PAGO CAPITAL
CAJA DE AHORRO
%
218,060.00
28,060.00
190,000.00
2
100.00%
100.00%
100.00%
5.26%
10.53%
13.16%
31.58%
1
UTILIDADES
SOCIEDAD
$
PAGO CAPITAL
CAJA DE AHORRO
$
10,000.00
Conceptos/a
0
0
218,060.00
Desecho
Vientres
Pie de Cra
Machos Abasto
Hembras
Abasto
Aport. Grupo
Aport.SRA
Aport. Grupo
TERRENO
HERRAMIEN
TAS
MANO DE
OBRA
FLETE
Aport.SRA
BORREGAS
SEMENTALES
BOTIQUIN
ELABORACI
N DE
PROYECTO
ASISTENCIA
TECNICA
Egresos
Reemplazo de
sementales
Desparasitante
(Int. Y Ext.)
Vitaminas
Antibiotico
Diagnostico
Brucella y
Tuberculosis
Mano de obra
(jornal)
Mtto. De
cercos
perimetrales
Mtto.
De
pradera (pica)
Botiqun
Visitas MVZ
Gastos de
Administracin:
Utilidad de
operacin
Depreciacin y
Amortizacin
Utilidad neta
Saldo en caja
caja de
ahorro/capital
Saldo en
efectivo
28,211.85
o
Saldo inicial
Inversin
Ingresos
Desecho
Sementales
100.00%
12.87%
87.13%
1
100.00%
34.21%
100.00%
0.00%
100.00%
0.00%
67,821.95
52,678.62
85,833.76
190,271.75
239,056.46
20,000.00
25,000.00
60,000.00
65,000.00
0.00
100.00%
37,126.21
FLUJO DE CAJA
AO 1 AL AO 7
2
0.00
0.00
28,221.85
37,136.21
67,831.95
52,688.62
85,843.76
190,281.75
91,440.14
0.00
113,486.62
4,000.00
156,260.28
4,000.00
188,395.33
0.00
234,344.08
4,000.00
283,283.46
4,000.00
343,651.57
0.00
4,590.00
11,898.64
14,916.71
18,428.93
22,467.20
27,390.36
33,392.31
3,569.18
77,332.32
5,948.64
4,141.53
87,924.41
5,522.04
5,731.38
122,059.88
9,552.31
8,497.05
148,487.75
12,981.60
10,358.98
181,691.69
15,826.21
10,524.08
222,074.87
19,294.15
12,830.19
273,907.06
23,522.01
48,078.30
0.00
51,210.40
5,500.00
58,288.33
5,500.00
8,121.71
28,060.00
190,000.00
12,000.00
1,560.00
12,500.00
2,000.00
100,000.00
11,000.00
1,120.00
5,400.00
12,600.00
70,566.71
11,000.00
78,360.32
11,000.00
87,861.71
11,000.00
99,445.11
11,000.00
10,034.01
12,232.73
14,913.24
18,181.13
2,837.16
4,598.70
5,456.08
3,429.94
5,559.52
6,596.04
4,548.16
7,372.01
8,746.45
5,619.05
9,107.80
10,805.86
6,850.33
11,103.55
13,173.71
8,351.42
13,536.64
16,060.42
18,000.00
18,000.00
18,000.00
18,000.00
18,000.00
18,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
5,066.36
1,000.00
6,124.90
1,000.00
1,000.00
1,000.00
COSTOS
VARIABLES
37,958.30
47,210.40
54,288.33
66,566.71
74,360.32
83,861.71
95,445.11
COSTOS
TOTALES
48,078.30
51,210.40
58,288.33
70,566.71
78,360.32
87,861.71
99,445.11
VENTAS
TOTALES
91,440.14
113,486.62
156,260.28
188,395.33
234,344.08
283,283.46
343,651.57
PUNTO DE
EQUILIBRIO
52.58%
45.12%
37.30%
37.46%
33.44%
31.02%
28.94%
37.98%
$1.60
Proy ecto:
Organizacin:
Ubicacin:
1,000.00
1,000.00
Lote
Mes
1,000.00
500.00
Jornal
Jornal
Botiqun
Visitas MVZ
3,000.00
4,000.00
TOTAL
Ingresos
AO
0
1
2
3
4
5
6
7
2,000.00
5,500.00
26.00
14.56
23.60
50.00
50.00
50.00
28.00
Jornal
386
20
2
108
4
68
68
360
20
20
6
0
5066.36
2837.16
4598.70
5456.08
18000.00
1000.00
1000.00
37,958.30
PRECIOS
4,000.00
1,700.00
1,200.00
2,000.00
2,600.00
Costo Unit.
Muestra/Cabeza
Mano de obra
Mtto. De pradera (pica)
Mtto. De cercos perimetrales
Diagnostico Brucella y Tuberculosis
4
312
20
1
88
4
55
55
360
20
20
6
UNIDAD
cabeza
cabeza
cabeza
cabeza
cabeza
CONCEPTOS
Desecho Sementales
Desecho Vientres
Pie de Cra
Hembras Abasto
Machos Abasto
CONCEPTO/AOS
Reemplazo de sementales
Desparasitante(Int. Y Ext.)
Vitaminas
Antibiotico
Organizacin:
Ubicacin:
10,181.43
16,502.87
19,579.68
18,000.00
1,000.00
1,000.00
1,120.00
6,000.00
1,000.00
0.00
1,000.00
0.00
1,000.00
0.00
1,000.00
0.00
1,000.00
0.00
1,000.00
0.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
43,361.85
62,276.21
97,971.95
117,828.62
155,983.76
195,421.75
244,206.46
5,140.00
38,221.85
38,221.85
10,000.00
5,140.00
57,136.21
57,136.21
20,000.00
5,140.00
92,831.95
92,831.95
25,000.00
5,140.00
112,688.62
112,688.62
60,000.00
5,140.00
150,843.76
150,843.76
65,000.00
5,140.00
190,281.75
190,281.75
0.00
5,140.00
239,066.46
239,066.46
0.00
28,221.85
37,136.21
67,831.95
52,688.62
85,843.76
190,281.75
239,066.46
Bimestral
500.00
300.00
200.00
Cab.
Cab.
10
Desecho Sementales
0
1
0
1
0
2
0
1
0
2
0
0
0
0
0
0
0
0
Desecho Vientres
Cab.
Pie de Cra
Cab.
Cab.
11
13
16
4
4
0
20
11
10
12
34
47
57
70
85
105
GALERA
BOTIQUIN
Reemplazos
10
Cab.
Vientres
Cab.
11
14
17
22
27
32
40
Cab.
13
18
21
24
29
35
43
0.85
0.90
0.90
0.90
0.90
0.90
0.90
$ 100,000
$
11,000
5500
5500
11000
11000
11000
11000
Indices Productiv os
11,880.00
Pariciones
3,000.00
45,000.00
1,120.00
$172,000.00
5,500.00
5,500.00
$ 11,000.00
$ 11,000.00
$ 11,000.00
$ 11,000.00
MONTO
AO PARA
$ 1,560.00
$ 1,560.00
A O S
REINVERSIO
N
HERRAMIENTAS
$ 1,560.00
TOTAL REINVERSIONES
$ 1,560.00
$ 5,500.00
10
$ 1,560.00
$ 1,560.00
TOTAL
DE
REINVERSIONES
3,120.00
Prolificidad Hembras
Mortalidad Lactancia
Motalidad Desarrollo
$ 1,560.00
$ 12,560.00
$ 11,000.00
Desecho Vientres
Desarrollo Corderos
Desarrollo Corderas
1.5
0.1
0.04
1.3
0.1
0.04
$ 5,500.00
$ 11,000.00
$ 11,000.00
1.4
0.1
0.04
1.4
0.1
0.04
1.4
0.1
0.04
1.4
0.1
0.04
0.02
0.02
0.02
0.02
0.02
0.02
0.02
0.10
0.10
0.10
0.10
0.10
0.10
0.10
Desecho Sementales
0.01
0.01
0.01
0.01
0.01
0.01
0.01
Desecho Vientres
0.05
0.10
0.10
0.10
0.10
0.10
0.10
T asa de Reemplazo
0.38
0.41
0.36
0.37
0.37
0.37
0.37
0.43
0.51
0.44
0.40
0.40
0.40
0.40
0.10
0.08
0.10
0.11
0.11
0.11
0.11
0.10
0.10
0.10
0.12
0.12
0.10
0.10
3,120.00
1.4
0.1
0.04
Mortalidad Sementales
Mortalidad Vientres
Los porcentajes de reemplazo, incremento al hato, venta hembras abasto y venta pie de cra
Cab.
Cab.
0
2
Vientres
Corderos
CONCEPTOS
236
20
1
70
3
41
40
360
20
20
6
107
107
72
470
PROGRAMA DE REINVERSIONES
88
88
59
386
50
2
195
20
0
54
3
34
34
360
20
20
6
72
72
48
312
2
54
Cab.
30
59
59
35
236
Cab.
Cab.
Cab.
TOTAL
CONCEPTOS/AOS
Total de UA
Terreno (Has)
Reemplazo de sementales
Total de Borregas
Total Sementales
Corderos
Corderas
Mano de obra (jornal)
Mtto. De cercos perimetrales
Mtto. De pradera (pica)
Gastos de Administracin
48
48
30
195
Sementales
Vientres
Cab.
BOTIQUIN
Costos.-
111
50
48
Hembras Abasto
MALLA BORREGUERA
TOTAL
91
36
35
Machos Abasto
GRAPA
75
31
30
18
GALERA
30
61
Cab.
Cab.
100
Adquisicin de borregas
1
0.00
4,590.00
3,569.18
77,332.32
5,948.64
50
Desarrollo Corderas
Engorda Machos
MALLA BORREGUERA
Adquisicin semental
CONCEPTOS/AOS
Desecho Sementales
Desecho Vientres
Pie de Cra
Machos Abasto
Hembras Abasto
161
203
83
83
Sementales
Machos Abasto
7
6
132
167
68
68
GRAPA
COSTOS DE INVERSION
CONCEPTOS/AOS
6
5
108
137
55
55
Ventas
CONCEPTOS/AOS
5
4
88
111
41
40
Mortalidad
Adquisicin de borregas
adquisicin semental
4
4
70
82
34
34
Sementales
CONCEPTOS/AOS
3
54
69
Cab.
Cab.
Corderas
28,060.00
Situacion
Corderos
Corderas
Compras
250.00
$
218,060.00
Valor
Unitario
Cab.
Cab.
1,120.00
Visitas
INVERSION TOTAL
Aportacin Productores
Unidad
Cab.
Vientres
Cras Nacidas
T OT AL CABEZAS (AU)
AMORTIZACION
3,000.00
45,000.00
1,120.00
10
2,000.00
Documento
ASISTENCIA TECNICA
VIDA UTIL
TERRENO
TOTAL
BORREGAS
SEMENTALES
MALLA BORREGUERA
Concepto
Sementales
2,000.00
12,500.00
10
PROGRAMA DE DEPRECIACIONES
CONCEPTOS
12,500.00
13,560.00
SOCIAS:
4.73%
ANOS
2,000.00
Subtotal ($)
Organizacin:
Ubicacin:
TREMA
HERRAMIENTAS
FLETE
78.36%
0
0
0
0
FLUJO DE CAJA
AOS 1 AL 7
Conceptos/ao
Saldo inicial
FLUJO NETO ANUAL
Inversin
1
0
AO
0
1
2
3
4
de Efectivo
0
43,361.85
62,276.21
97,971.95
fija y dif.
(Incluy e el V.S.)
218,060.00
(218,060.00)
Flujo
Flujo Neto
Neto
46%
Descontado
51%
Descontado
43,362
0.685
29,700
0.662
28,716
43,361.85
62,276.21
97,971.95
Flujo Neto
62,276
97,972
117,829
117,828.62
155,983.76
195,422
195,421.75
195,421.75
1,336,135
1,336,134.84
0.00
1,336,134.84
0.00
155,983.76
AOS
7
8
117,828.62
Inversin
0.469
29,216
0.321
31,481
Aport.SRA
Egresos
0.439
27,313
Utilidad de operacin
0.290
28,456
Depreciacin y Amortizacin
343651.57
99,445.11
#######
62,276.21
97,971.95
117,828.62
5,140.00
5,140.00
######## 244,206.46
5,140.00
5,140.00
#######
57,136.21
92,831.95
112,688.62
#######
20,000.00
25,000.00
60,000.00
65,000.00
Saldo en efectivo
#######
37,136.21
67,831.95
52,688.62
85,843.76
92
de 1 a 12
1
(1+T1)n
T1=
46
T2=
VAN/1=
51
36,448
VAN/2=
92
(1+T2)n
VAN/1
TIR= T1+(T2-T1)
50.99
VALORNETOACTUAL
TASA DE DESCUENTO
FNE
46%
43,362
0.685
29,700
62,276
0.469
29,216
97,972
0.321
31,481
117,829
0.220
155,984
195,422
1,336,135
VAN
25,932
0.151
23,513
0.103
20,177
0.071
94,489
36,448
50.99
87,861.71
########
112,688.62
Saldo en caja
caja de ahorro/capital
74,647
VAN/2
46
51
57,136.21
5,140.00
92,831.95
19,870
16,486
0.056
36,448
22,664
#######
5,140.00
0.127
0.084
94,489
0.192
7
190281.75
78,360.32
23,513
Por cada ao
52688.62
6
85843.76
234344.08 283283.46
70,566.71
20,177
188395.33
58,288.33
0.071
4
67831.95
156260.28
51,210.40
0.151
AOS
28221.846
3
37136.21
113486.62
#######
190,000.00
0.103
25,932
Utilidad neta
2
0
28,060.00
VAN/1
0.220
155,984
Aport. Grupo
91440.14
218,060.00
Ingresos
Flujo Neto
5,140.00
########
######## 239,066.46
########
######## 239,066.46
0.00
0.00
######## 239,066.46
14,500.00
1,560.00
12,000.00
Activo Diferido
Total de Activos
14,500.00
190,000.00
Activo Fijo
Equipo de operaci y produccin
Terreno
Pasivo Circulante
Sueldos
Pasivo Fijo
Prestamo a largo plazo
Capital
Capital social
218,060.00
Pasivo + Capital
190,000.00
13,560.00
218,060.00