Proyecto:

Area de Produccion
Area de Barreras RV
Porcentaje de desperdicio

Plantacion de Platanos

$
$

Costo de Oportunidad/Costo de
Capital
% Valor Remante
% Valor Remante Amortizacin
Numero de Periodos
Porcentaje de Inflacion
Porcentaje de Imprevistos
% Capital Trabajo
Inversiones
Cercado
Drenajes
Pozo y Bomba de Riego
Construcciones
Bombas de Fumigacion
Vehiculo(camion)
Plantacion

66,000.00
6,000.00
5%
36%
1%
0%
10.00
20%
10%
10%

C$
C$
C$
C$
C$
C$

26,500.00
32,000.00
554,400.00
99,200.00
4,800.00
120,000.00

Total de Inversiones

C$
C$
C$
C$
C$

171,000.00
146,300.00
1,154,200.00
115,420.00
1,269,620.00

Reparacion de camion
Reposicion de Bomba

C$
C$

49,765.00
11,944.00

Semilla
MO e Insumos
Subtotal
Imprevisto

% capital de trabajo Anual / Ingreso

por Ventas

10%

Financiamiento
Tasa
Periodo
Ao de Gracia
ISR
Devaluacin
Tasa de Cambio Actual

C$

17%
5%
1
40%
20%
8.00

Costo de Oportunidad

Ao
Ingresos
Produccin/Manzana
Desperdicio
Produccion Racimos
Platano por racimo
Total produccion Platano/mi
P. Venta/mi

Ingreso por Venta

Venta de Terreno
Valor Comercial
Venta de Terreno
Valor Comercial

Ingreso Total
Costos
Costo Variable de Produccin
Gastos por Comercializacin
Gastos Administrativos
Costo de Terreno
Valor Contable
Depreciacin y Amortizacin
Costo Total
UAII
Intereses
UAI
ISR
Utilidad neta

Depreciacin
Pozo y Bomba de Riego
Construcciones
Cercado
Drenajes
Bombas de Fumigacion
Vehiculo(camion)
Repocicion de Bomba
Reparacion de camion

Amortizacin
Semilla

36%

MO e Insumos
Imprevisto
Total Depreciacin +
Amortizacin
Costo de Terreno
Valor Contable
Inversion Inicial
Inversin Inicial
Reinversin
Capital de Trabajo

-C$

1,269,620.00

Recuperacin del Capital de Trabajo

Terreno

-C$

576,000.00

Total Inversion inicial

-C$

1,845,620.00

FEO
VPN
TIR

-C$
-C$

1,845,620.00
120,795.63
34.13%

PRESTAMO DE CAPITAL
Deuda de capital
Inversion inicial
TASA
NPER
PRESTAMO
CUOTA DE PRESTAMO
INTERESES
ABONO A CAPITAL
EFECTO FISCAL
FLUJOS DE INVERSIONISTA
VPN
TIR

100/0

-C$
-C$

PRESTAMO DE CAPITAL
Deuda de capital
Inversion inicial
TASA
NPER
PRESTAMO

0%
17%
4
-

1,845,620.00
120,795.63
34.13%

40/60

51%
17%
4
-117,658.28

CUOTA DE PRESTAMO
INTERESES
ABONO A CAPITAL
EFECTO FISCAL
FLUJOS DE INVERSIONISTA
VPN

-C$
-C$

PRESTAMO DE CAPITAL
Deuda de capital
Inversion inicial
TASA
NPER
PRESTAMO
CUOTA DE PRESTAMO
INTERESES
ABONO A CAPITAL
EFECTO FISCAL
FLUJOS DE INVERSIONISTA
VPN

904,353.80
40,246.85

10/90

-C$
C$

30%
8%
20
-69,210.75

1,291,934.00
307,205.87

R// Recomendamos tomar el prstamo en el cual el banco nos financia el 90% del mismo, a

Manzanas

Precio xManzana
33 $
3 $

2,000.00
2,000.00

Horizonte de planeacion

Aos
5
5
10
10
5
5

Depreciacin
C$
C$
C$
C$
C$
C$

5,247.00
6,336.00
54,885.60
9,820.80
950.40
23,760.00

5
5

C$
C$

34,200.00
29,260.00

C$

23,084.00

5
5

C$
C$

9,853.47
2,364.91

x Dollar
aos

Cordobas x Dollar

C$

1
9.60

C$
C$

1080
54
33,858.00
25.00
846.45
785.00 C$
664,463.25 C$

1300
65
40,755.00
30
1,222.65
942.00
1,151,736.30

C$

664,463.25 C$

1,151,736.30

C$
C$
C$

42,435.00 C$
12,000.00 C$
140,864.00 C$

365,348.00
14,400.00
169,036.80

C$
C$

187,543.80 C$
382,842.80 C$

187,543.80
736,328.60

281,620.45

C$

415,407.70

281,620.45 C$
112,648.18 C$
168,972.27 C$

415,407.70
166,163.08
249,244.62

C$
C$
C$

54,885.60 C$
9,820.80 C$
5,247.00 C$

54,885.60
9,820.80
5,247.00

C$
C$
C$

6,336.00 C$
950.40 C$
23,760.00 C$

6,336.00
950.40
23,760.00

C$

34,200.00 C$

34,200.00

C$
C$
C$
C$

C$
C$

29,260.00 C$
23,084.00 C$

C$

187,543.80

29,260.00
23,084.00

C$

187,543.80

-C$

14,630.00 -C$

2,926.00

-C$

14,630.00 -C$

2,926.00

C$

341,886.07 C$

$
$
$
$

C$

433,862.42

$
$
$
$

341,886.07 C$
433,862.42
36% Costo de Oportunidad

$
$
$
$

20,001.91
8,000.76

C$

$
$
$
$

226,675.09 C$
31,934.52
26.31% Costo de Oportunidad

$
$
$
$
C$

42,890.34
20,001.91
22,888.43
8,000.76

5,536.86
2,214.74

$
$
$
$

7,049.27
5,536.86
1,512.41
2,214.74

309,993.76 C$
378,168.71
27.60% Costo de Oportunidad

nos financia el 90% del mismo, al inertir menos nos da un beneficio mayor en cuanto al VPN.

L9,953.00

C$

2
11.52 C$

3
13.82 C$

4
16.59

C$
C$

1400
70
43,890.00
30
1,316.70
1,130.40 C$
1,488,397.68 C$

1400
70
43,890.00
30
1,316.70
1,356.48 C$
1,786,077.22 C$

1400
70
43,890.00
30
1,316.70
1,627.78
2,143,292.66

C$

1,488,397.68 C$

1,786,077.22 C$

2,143,292.66

C$
C$
C$

438,417.60 C$
17,280.00 C$
202,844.16 C$

526,101.12 C$
20,736.00 C$
243,412.99 C$

631,321.34
24,883.20
292,095.59

C$
C$

187,543.80 C$
846,085.56 C$

187,543.80 C$
977,793.91 C$

187,543.80
1,135,843.93

C$

642,312.12 C$

808,283.30 C$

1,007,448.72

C$
C$
C$

642,312.12 C$
256,924.85 C$
385,387.27 C$

808,283.30 C$
323,313.32 C$
484,969.98 C$

1,007,448.72
402,979.49
604,469.23

C$
C$
C$

54,885.60 C$
9,820.80 C$
5,247.00 C$

54,885.60 C$
9,820.80 C$
5,247.00 C$

54,885.60
9,820.80
5,247.00

C$
C$
C$

6,336.00 C$
950.40 C$
23,760.00 C$

6,336.00 C$
950.40 C$
23,760.00 C$

6,336.00
950.40
23,760.00

C$

34,200.00 C$

34,200.00 C$

34,200.00

C$
C$

29,260.00 C$
23,084.00 C$

29,260.00 C$
23,084.00 C$

29,260.00
23,084.00

C$

187,543.80 C$

187,543.80 C$

187,543.80

-C$

3,511.20 -C$

-C$
4,213.44 -C$

61,709.00
5,056.13

-C$

3,511.20 -C$

4,213.44 -C$

66,765.13

C$

569,419.87 C$

668,300.34 C$

725,247.91

$
$
$
$
C$

$
$
$
$

569,419.87 C$

$
$
$
$

668,300.34 C$

725,247.91

$
$
$
$

42,890.34
16,110.87
26,779.46
6,444.35

C$

$
$
$
$

65,590.53 C$

$
$
$
$
C$

42,890.34
11,558.36
31,331.97
4,623.35

$
$
$
$

33,496.87 -C$

7,049.27
5,415.87
1,633.40
2,166.35

$
$
$
$

501,918.37 C$

beneficio mayor en cuanto al VPN.

42,890.34
6,231.93
36,658.41
2,492.77
78,928.66

7,049.27
5,285.20
1,764.07
2,114.08

$
$
$
$

586,431.47 C$

7,049.27
5,144.07
1,905.20
2,057.63
625,881.53

C$

5
19.91 C$

6
23.89 C$

7
28.67

C$
C$

1400
70
43,890.00
30
1,316.70
1,953.33 C$
2,571,951.19 C$

1400
70
43,890.00
30
1,316.70
2,344.00 C$
3,086,341.43 C$

1400
70
43,890.00
30
1,316.70
2,812.80
3,703,609.72

C$

2,571,951.19 C$

3,086,341.43

3,703,609.72

C$
C$
C$

757,585.61 C$
29,859.84 C$
350,514.71 C$

C$
C$

76,924.78 C$
1,214,884.94 C$

76,924.78 C$
1,442,476.98 C$

76,924.78
1,715,587.41

C$

1,357,066.25 C$

1,643,864.45

C$

1,988,022.30

C$
C$
C$

1,357,066.25 C$
542,826.50 C$
814,239.75 C$

1,643,864.45 C$
657,545.78 C$
986,318.67 C$

1,988,022.30
795,208.92
1,192,813.38

C$
C$

54,885.60 C$
9,820.80 C$

54,885.60 C$
9,820.80 C$

54,885.60
9,820.80

C$
C$

2,364.91 C$
9,853.47 C$

2,364.91 C$
9,853.47 C$

2,364.91
9,853.47

C$

909,102.74 C$
35,831.81 C$
420,617.65 C$

1,090,923.28
42,998.17
504,741.18

C$

76,924.78 C$

76,924.78 C$

76,924.78

-C$

6,067.35 -C$

7,280.82 -C$

8,736.99

-C$

6,067.35 -C$

7,280.82 -C$

8,736.99

C$

885,097.18 C$

C$

885,097.18 C$

1,055,962.63 C$

1,055,962.63

1,261,001.17

C$

1,261,001.17

C$

885,097.18 C$

C$

885,097.18 C$

1,055,962.63

C$

1,055,962.63

1,261,001.17

C$

1,261,001.17

C$

8
34.40 C$

9
41.28 C$

10
49.53

C$
C$

10

1400
70
43,890.00
30
1,316.70
3,375.36 C$
4,444,331.66 C$
C$

C$

4,444,331.66

C$

1400
70
43,890.00
30
1,316.70
4,050.43
5,333,197.99
3,566,440.18

8,899,638.17

C$
C$
C$

1,309,107.94 C$
51,597.80 C$
605,689.42 C$

1,570,929.53
61,917.36
726,827.30

C$
C$

C$
76,924.78 C$
2,043,319.94 C$

576,000.00
76,924.78
3,012,598.97

C$

2,401,011.72

C$

5,887,039.20

C$
C$
C$

2,401,011.72 C$
960,404.69 C$
1,440,607.03 C$

5,887,039.20
2,354,815.68
3,532,223.52

C$
C$

54,885.60 C$
9,820.80 C$

54,885.60
9,820.80

C$
C$

2,364.91 C$
9,853.47 C$

2,364.91
9,853.47

C$

-C$

76,924.78 C$

76,924.78

C$

576,000.00

10,484.39 -C$

12,581.26

C$

75,487.59

-C$

10,484.39 C$

62,906.32

C$

1,507,047.43 C$

4,248,054.62

C$

1,507,047.43

10

C$

4,248,054.62

10

C$

1,507,047.43

C$

C$

1,507,047.43

4,248,054.62

10

C$

4,248,054.62