Estructura Financiera y Fu

Concepto
Inversion Fija
Galpon avicola de 6mt x 6mt. Con malla para gallineros
2mt.. De altura y techo de zing
Herramientas y utensilios
Pollas de 4 semanas de edad
Jaula piramidal
Sistema de comedero lineal pvc
Sistema de bebedero automatico
Tinaco de 1,100 litros
Manguera
Bomba de agua electrica de 3 hp

Unidad

obra
lote
ave
pieza
lote
lote
pieza
metro
equipo

Subtotal
Inversion Diferida
Elaboracion de proyecto

documento

Subtotal
Capital de Trabajo
Capital de Trabajo primeros dos meses
Subtotal

presupuesto

Gran Total

Porcentaje de participacion

ura Financiera y Fuentes de Aportacion

Aportaciones
Cantidad

P. Unitario

1.00
1.00
720.00
36.00
1.00
1.00
2.00
350.00
1.00

1.00

1.00

centaje de participacion

Costo Total

3,500.00
450.00
3.52
65.00
875.00
930.00
410.00
1.50
385.00

600.00

20,000.00

Productor

3,500.00
450.00
2,534.40
2,340.00
875.00
930.00
820.00
525.00
385.00
12,359.40

450.00

450.00

600.00
600.00

600.00

2,500.00
2,500.00

2,500.00
2,500.00

15,459.40

3,550.00

103%

23%

600.00

Aportaciones
Programa

3,500.00
450.00
2,534.40
2,340.00
875.00
930.00
820.00
525.00
385.00
12,359.40

12,359.40
80%

14,540.60

Desarrollo del Ciclo de Produccio

Ciclo 1
Etapa

Edad

Iniciacion

Desarrollo

Produccion

Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana

Mortalidad
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43

0.3%
0.3%
0.3%
0.3%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%

ccion
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana

Producto
Huevo

44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60

0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%

Desarrollo de la Produccion Mensual de Huevo (Unida

Mes 1
Mes 2
Mes 8
29,693.58

1 kg de huevos =
Producto
Huevo (kg)

12

huevos

Mes 1

Mes 2
-

Mes 8
2,474.47

el Ciclo de Produccion de Huevo

Total de aves
0
0
0
0
0
0
0
0

1,250
1,248
1,245
1,243
1,240
1,238
1,235
1,233
1,230
1,228
1,225
1,223
1,220
1,218
1,215
1,213
1,211
1,208
1,206
1,203
1,201
1,199
1,196
1,194
1,191
1,189
1,187
1,184
1,182
1,179
1,177
1,175
1,172
1,170
1,168

Produccion
Huevo/Ave/Dia
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

Produccion Total Productividad

Huevo/Semana
Efectiva (%)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
8,576.57
80%
8,559.41
80%
8,542.29
80%
8,525.21
80%
8,508.16
90%
8,491.14
90%
8,474.16
90%
8,457.21
90%
8,440.30
90%
8,423.42
90%
8,406.57
90%
8,389.76
90%
8,372.98
90%
8,356.23
90%
8,339.52
90%
8,322.84
90%
8,306.20
90%
8,289.58
90%
8,273.00
90%
8,256.46
90%
8,239.94
90%
8,223.46
90%
8,207.02
80%
8,190.60
80%
8,174.22
80%

1,165
1,163
1,161
1,158
1,156
1,154
1,151
1,149
1,147
1,145
1,142
1,140
1,138
1,135
1,133
1,131
1,129

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

8,157.87
8,141.56
8,125.28
8,109.02
8,092.81
8,076.62
8,060.47
8,044.35
8,028.26
8,012.20
7,996.18
7,980.18
7,964.22
7,948.30
7,932.40
7,916.53
7,900.70

uccion Mensual de Huevo (Unidades)

Mes 3
Mes 4
Mes 5
13,708.78
28,953.38
Mes 9

Mes 10
26,183.77

Mes 11
25,974.93

N DE HUEVOS POR DLAR =

Mes 3

Mes 4
1,142.40

Mes 9

Mes 12
24,160.49
44,555.50
$

Mes 5

Mes 10
2,181.98
2,284.80

Mes 6
30,415.58
30,172.99

2,412.78

2,164.58

2.40

Mes 6
2,534.63

Mes 11

80%
80%
80%
80%
80%
80%
80%
70%
70%
70%
70%
70%
70%
70%
70%
70%
70%

2,514.42

Mes 12
2,013.37
3,712.96

Produccion
Semanal Neto
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6,861.25
6,847.53
6,833.84
6,820.17
7,657.34
7,642.03
7,626.74
7,611.49
7,596.27
7,581.08
7,565.91
7,550.78
7,535.68
7,520.61
7,505.57
7,490.56
7,475.58
7,460.62
7,445.70
7,430.81
7,415.95
7,401.12
6,565.61
6,552.48
6,539.38

82,800.00
230 DIA
360.00

Mes 1

Mes 2

Mes 3

Mes 4

Mes 5

Mes 6

Mes 7

Mes 8

Mes 9

60
7
420
197.14

19.1666667

6,526.30
6,513.25
6,500.22
6,487.22
6,474.25
6,461.30
6,448.37
5,631.04
5,619.78
5,608.54
5,597.32
5,586.13
5,574.96
5,563.81
5,552.68
5,541.57
5,530.49
283,751.34

Mes 7
29,932.32
TOTAL
133,183.05
C/KG. DE HUEVO

Mes 7
2,494.36
TOTAL
11,098.59

Mes 9

Mes 10

15

Mes 11

Mes 12

Mes 13
7.00

40,535.91

Programa de Alimentacion
Etapa

Edad

Iniciacion
Desarrollo
Produccin

Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

Consumo de Alimento
Gr/Ave/Dia Kg/Ave/Dia
13.80
0.01
18.40
0.02
23.00
0.02
27.60
0.03
32.20
0.03
36.80
0.04
41.40
0.04
46.00
0.05
50.60
0.05
55.20
0.06
59.80
0.06
64.40
0.06
69.00
0.07
73.60
0.07
78.20
0.08
82.80
0.08
87.40
0.09
92.00
0.09
96.60
0.10
101.20
0.10
105.80
0.11
110.40
0.11
115.00
0.12
119.60
0.12
124.20
0.12
128.80
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13

roduccin
Total

Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana
Semana

42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60

133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40
133.40

0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13
0.13

Total de
Aves
1,250
1,248
1,245
1,243
1,240
1,238
1,235
1,233
1,230
1,228
1,225
1,223
1,220
1,218
1,215
1,213
1,211
1,208
1,206
1,203
1,201
1,199
1,196
1,194
1,191
1,189
1,187
1,184
1,182
1,179
1,177
1,175
1,172

Consumo
Alimento/Semana (kg)
442.75
482.03
521.16
560.13
598.93
637.59
676.08
714.42
752.60
790.63
828.50
866.21
903.77
941.18
978.44
1,015.54
1,052.49
1,089.29
1,125.94
1,123.68
1,121.44
1,119.19
1,116.96
1,114.72
1,112.49
1,110.27
1,108.05
1,105.83
1,103.62
1,101.41
1,099.21
1,097.01
1,094.82

Costo
Unitario
Costo total
Alimento
alimento
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
66.41
0.15
72.31
0.15
78.17
0.15
84.02
0.15
89.84
0.15
95.64
0.15
101.41
0.15
107.16
0.15
112.89
0.15
118.59
0.15
124.27
0.15
129.93
0.15
135.57
0.15
141.18
0.15
146.77
0.15
152.33
0.15
157.87
0.15
163.39
0.15
168.89
0.15
168.55
0.15
168.22
0.15
167.88
0.15
167.54
0.15
167.21
0.15
166.87
0.15
166.54
0.15
166.21
0.15
165.87
0.15
165.54
0.15
165.21
0.15
164.88
0.15
164.55
0.15
164.22

1,170
1,168
1,165
1,163
1,161
1,158
1,156
1,154
1,151
1,149
1,147
1,145
1,142
1,140
1,138
1,135
1,133
1,131
1,129
0

1,092.63
1,090.44
1,088.26
1,086.08
1,083.91
1,081.74
1,079.58
1,077.42
1,075.27
1,073.12
1,070.97
1,068.83
1,066.69
1,064.56
1,062.43
1,060.30
1,058.18
1,056.07
1,053.95

0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15
0.15

163.89
163.57
163.24
162.91
162.59
162.26
161.94
161.61
161.29
160.97
160.65
160.32
160.00
159.68
159.36
159.05
158.73
158.41
158.09
7,634.52

Mensual

66.4125

300.91

394.05

485.69

575.84

658.71

670.85

665.50

660.19

654.92

654.92

649.70

644.52

639.38

634.28

PROGRAMA DE VACUNACION POR CICLO

Mes 1
Total de aves en un ciclo

Mes 2
4,985.02

4,945.26

Vacuna/Medicamento
New Castle
Colera Avial
Coriza infecciosa
Marek
Coccidiosis
Parasitos internos
Viruela avial
Broquintis B1
Gumboro
Bronquitis
Gumboro

Dosis aplicada
Dosis vacuna
4,985.02
4,945.26
4,905.82
4,945.26
4,789.36
4,866.69
4,866.69
4,827.87
4,789.36
4,751.16
4,713.27

Vacuna/Medicamento
New Castle
Colera Avial
Coriza infecciosa
Marek
Coccidiosis
Parasitos internos
Viruela avial
Broquintis B1
Gumboro
Bronquitis
Gumboro
Total por ciclo
Total por ao

Costo total por vacunas

Costo unitario
Costo total
0.11
548.35
0.12
593.43
0.12
588.70
0.09
445.07
0.15
718.40
0.08
389.33
0.08
389.33
0.12
579.34
0.10
478.94
0.11
522.63
0.08
377.06
5,630.60
5,630.60

Otros costos por ciclo

Momento de aplicacin
en el primer mes
en el segundo mes
en el tercer mes
en el segundo mes
en el sexto mes
en el cuarto mes
en el cuarto mes
en el quinto mes
en el sexto mes
en el septimo mes
en el octavo mes

Concepto
Costo de jeringas
Aplicacin (jornal)

Cantidad

Costo Unit
249.25
3.00

3
90

Mes 3
4,905.82

Mes 4
4,866.69

Mes 5
4,827.87

Mes 6
4,789.36

Mes 7
4,751.16

o de aplicacin

undo mes

marek (dosis)
diarrea blanca (trimetroprim sobres)
coccidiosis (toltrazuril frasco)

undo mes

cal (parasitos externos) kg

parsitos internos (frasco de panacur)

Mes 8
4,713.27

Costo total
747.75
270.00

Mes 9
4,675.67

Mes 10
4,638.38

Mes 11
4,601.38

Mes 12
9,092.96

Memoria de costos d
Proyecto de gallinas ponedoras

COSTOS MENSUALES DE OPERACIN DEL PROYECTO

CONCEPTO/MES
MES 1
MES 2
COSTOS VARIABLES
Cuidados y mano de obra
60.00
60.00
Alimento desarrollo
300.91
394.05
Alimento produccion
0.00
0.00
Vacunas
469.22
469.22
Publicidad
30.00
30.00
Energia electrica
45.00
45.00
MVZ
30.00
30.00
Aplicacin vacunas
1,017.75
0.00
Imprevistos
50.00
50.00
Subtotal
2,002.88
1,078.27
COSTOS FIJOS
CONCEPTO/MES
Administrador General
Ventas
Velador
Agua
Telefonia
Subtotal
Costo Total

CONCEPTO
Administrador
Velador
Agua
Telefonia
Energia electrica
Cuidados y mano de obra
Ventas
MVZ
Publicidad
Imprevistos

MES 1

MES 2
36.00
36.00
60.00
10.00
10.00

36.00
36.00
60.00
10.00
10.00

152.00

152.00

2,154.88

1,230.27

CANTIDAD
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

COSTO UNIT
3.00
5.00
10.00
10.00
45.00
5.00
3.00
15.00
30.00
50.00

oria de costos de operacin

MES 3

MES 4
60.00
485.69
0.00
469.22
30.00
45.00
30.00
0.00
50.00
1,169.91

MES 3

MES 5
60.00
0.00
575.84
469.22
30.00
45.00
30.00
0.00
50.00
1,260.06

MES 4

MES 6

60.00
0.00
658.71
469.22
30.00
45.00
30.00
0.00
50.00
1,342.93

MES 5

60.00
0.00
670.85
469.22
30.00
45.00
30.00
0.00
50.00
1,355.06

MES 6

36.00
36.00
60.00
10.00
10.00

36.00
36.00
60.00
10.00
10.00

36.00
36.00
60.00
10.00
10.00

36.00
36.00
60.00
10.00
10.00

152.00

152.00

152.00

152.00

1,321.91

1,412.06

1,494.93

1,507.06

FRECUENCIA
COSTO MENSUAL
12.00
36.00
12.00
60.00
1.00
10.00
1.00
10.00
1.00
45.00
12.00
60.00
12.00
36.00
2.00
30.00
1.00
30.00
1.00
50.00

367.00

MES 7

MES 8

60.00
0.00
665.50
469.22
30.00
45.00
30.00
0.00
50.00
1,349.71

MES 7

MES 9

60.00
0.00
660.19
469.22
30.00
45.00
30.00
0.00
50.00
1,344.40

MES 8

MES 10

60.00
0.00
654.92
469.22
30.00
45.00
30.00
0.00
50.00
1,339.14

MES 9

60.00
0.00
649.70
469.22
30.00
45.00
30.00
0.00
50.00
1,333.91

MES 11
60.00
0.00
644.52
469.22
30.00
45.00
30.00
0.00
50.00
1,328.73

MES 10
MES 11
36.00
36.00
36.00
36.00
36.00
36.00
60.00
60.00
60.00
10.00
10.00
10.00
10.00
10.00
10.00

36.00
36.00
60.00
10.00
10.00

36.00
36.00
60.00
10.00
10.00

152.00

152.00

152.00

152.00

152.00

1,501.71

1,496.40

1,491.14

1,485.91

1,480.73

MES 12
60.00
0.00
1,273.65
469.22
45.00
30.00
0.00
1,877.87

TOTAL
720.00
1,180.65
6,453.87
5,630.60
330.00
540.00
360.00
1,017.75
550.00
16,782.87

MES 12
TOTAL
36.00
36.00
60.00
10.00
10.00
152.00

432.00
432.00
720.00
120.00
120.00
0.00
1,824.00

2,029.87

18,606.87

Proyeccion de Ingresos
Ingresos Mensuales
Producto
Huevo (kg)

Mes 1

Precio/kg

Ingresos por ventas

Mes 7

3.00
-

Mes 8
2,494.36

$
$

Mes 2

Mes 3

3.00

3.00 $

Mes 9

3.00

7,483.08 $

3.00

3,427.20

Mes 10
2,181.98
2,164.58

2,474.47
$

1,142.40

3.00 $

7,423.40 $

6,545.94

3.00

6,493.73

Proyeccion de Ingresos Anuales

Producto
Huevo
Ingresos totales

Ao 1

Ao 2
25,812.68

25,812.68 $

Ao 3
26,070.81

26,070.81

26,331.52
$

26,331.52

Mes 4

Mes 5

Mes 6

2,412.78
$

3.00

2,534.63
$

3.00 $

3.00

7,238.34 $

7,603.90 $

7,543.25

Mes 11

Mes 12
2,013.37

3.00

Total
3,712.96

6,040.12 $

Ao 4

26,594.83 $

8,604.23

3.00
11,138.88 $

Ao 5
26,594.83

2,514.42

25,812.68

PROMEDIO ANUAL

26,860.78
26,860.78

$ 26,334.12

Proyeccion de Costos Anuales

Concepto
Costos fijos
Administrador General
Ventas
Velador
Agua
Telefonia
Subtotal
Costos Variables
Cuidados y mano de obra
Alimento desarrollo
Alimento produccion
Vacunas
Publicidad
Energia electrica
MVZ
Aplicacin vacunas
Imprevistos
Subtotal
Costos Totales

Ao 1

Ao 2
432.00
432.00
720.00
120.00
120.00
1,824.00

436.32
436.32
727.2
121.2
121.2
1,842.24

720.00
1,180.65
6,453.87
5,630.60
330.00
540.00
360.00
1,017.75
550.00
16,782.87

727.2
1192.459576063
6518.404388968
5686.904766329
333.3
545.4
363.6
1027.930528485
555.5
16,950.70

18,606.87

18,792.94

Ao 3

Ao 4

Ao 5

440.6832
440.6832
734.472
122.412
122.412
1,860.66

445.090032
445.090032
741.81672
123.63612
123.63612
1,879.27

449.54093232
449.54093232
749.2348872
124.8724812
124.8724812
1,898.06

734.472
1204.384171823
6583.588432857
5743.773813993
336.633
550.854
367.236
1038.20983377
561.055
17,120.21

741.81672
1216.428013542
6649.424317186
5801.211552132
339.99933
556.36254
370.90836
1048.591932108
566.66555
17,291.41

749.2348872
1228.5922936771
6715.9185603578
5859.2236676538
343.3993233
561.9261654
374.6174436
1059.0778514286
572.3322055
17,464.32

18,980.87

19,170.68

19,362.38

ESTADO DE RESULTADOS CONSOLIDADO PROYECTADO

( DOLARES )
CONCEPTO/PERIODO
INGRESOS POR VENTAS
COSTOS DE PRODUCCION

Proyectados
Ao 1
25,812.68
16,782.87

Ao 2
26,070.81
16,950.70

UTILIDAD BRUTA

9,029.81

9,120.11

GASTOS DE ADMINISTRACION Y VENTAS

1,824.00

1,842.24

UTILIDAD DE OPERACIN

7,205.81

7,277.87

Reintegros
Intereses

2,471.88
0.00

2,471.88
0.00

UTILIDADES ANTES DE IMPUESTOS

4,733.93

4,805.99

I.S.R. (25%)
P.T.U. (10%)

1,183.48
473.39

1,201.50
480.60

UTILIDAD NETA

3,077.06

3,123.89

22,735.63

22,946.92

Egresos Totales

NSOLIDADO PROYECTADO

RES )
Proyectados
Ao 3
26,331.52
17,120.21

Ao 4

Ao 5

26,594.83
17,291.41

26,860.78
17,464.32

9,211.31

9,303.42

9,396.46

1,860.66

1,879.27

1,898.06

7,350.65

7,424.15

7,498.40

2,471.88
0.00

2,471.88
0.00

2,471.88
0.00

4,878.77

4,952.27

5,026.52

1,219.69
487.88

1,238.07
495.23

1,256.63
502.65

3,171.20

3,218.98

3,267.24

23,160.32

23,375.85

23,593.54

TABLA AMORTIZACION
AO
0
1
2
3
4
5

SALDO INICIAL
interes 0%
12,359.40
12,359.40
9,887.52
7,415.64
4,943.76
2,471.88

PAGO
-

2,471.88
2,471.88
2,471.88
2,471.88
2,471.88
12,359.40

SALDO FINAL PAGO TOTAL

12,359.40
9,887.52
7,415.64
4,943.76
2,471.88
-

2,471.88
2,471.88
2,471.88
2,471.88
2,471.88
12,359.40

EVALUACION FINANCIER
INDICADORES
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5

Ingresos
totales*
-

Egresos
totales
0
22,735.63
22,946.92
23,160.32
23,375.85
23,593.54

25,812.68
26,070.81
26,331.52
26,594.83
26,860.78

Inversiones para el proyect

Inversion fija, deferida y
Fija
12,359.40

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
Costos
Beneficios
Factor de
de
totales
totales
actualizacin
operacin
($)
($)
10.0%
0
15,459
0
1.000
1
22,736
25,813
0.909
2
22,947
26,071
0.826
3
23,160
26,332
0.751
4
23,376
26,595
0.683
5
23,594
32,807
0.621
Total

107,678

137,616

Los indicadores financieros que arroja el proyecto son:

VAN=
TIR =
B/C =

221.42
10.47%
1.00

=TIR

UACION FINANCIERA
INDICADORES FINANCIEROS

rsiones para el proyecto

version fija, deferida y capital de trabajo
Diferida
Capital de trabajo
600.00

Valor de Rescate
Valor
Residual

2,500.00

3,446

Costos
actualizados
($)
15,459.40
20,668.75
18,964.39
17,400.69
15,966.02
14,649.73
103,108.99

yecto son:
Se acepta
Se acepta
Se acepta

Recup. De
cap. De Trab.

Beneficios
actualizados
($)
0.00
23,466.07
21,546.12
19,783.26
18,164.63
20,370.33

Flujo neto de
efectivo act.
($)
-15,459.40
2,797.32
2,581.73
2,382.57
2,198.61
5,720.59

103,330.41

221.42

2,500

Flujo Neto de
Efectivo
-15,459.40
3,077.06
3,123.89
3,171.20
3,218.98
9,213.07

CALCULO DE CAPITAL DE TRABAJO

CONCEPTO
INGRESOS
Por Ventas
EGRESOS
Costos Variables
Costos Fijos

Ene

Feb

Mar

0.00

0.00

3,427.20

2,002.88
152.00

1,078.27
152.00

1,169.91
152.00

2,154.88

1,230.27

1,321.91

Flujo de
Efectivo

-2,154.88

-1,230.27

2,105.29

Efectivo Acumulado

-2,154.88

-3,385.15

-1,279.86

Total Egresos

BAJO
Abr

MESES PRIMER AO
Jun
Jul

May

Ago

7,238.34

7,603.90

7,543.25

7,483.08

7,423.40

1,260.06
152.00

1,342.93
152.00

1,355.06
152.00

1,349.71
152.00

1,344.40
152.00

1,412.06

1,494.93

1,507.06

1,501.71

1,496.40

5,826.29

6,108.97

6,036.18

5,981.37

5,926.99

4,546.43

10,655.40

16,691.58

22,672.95

28,599.94

Sep

Oct

Nov

Dic

TOTAL

6,545.94

6,493.73

6,040.12

11,138.88

70,937.83

1,339.14
152.00

1,333.91
152.00

1,328.73
152.00

1,877.87
152.00

16,782.87
1,824.00

1,491.14

1,485.91

1,480.73

2,029.87

18,606.87

5,054.81

5,007.82

4,559.39

9,109.01

52,330.96

33,654.75

38,662.56

43,221.96

52,330.96

PERODO DE RECUPERACIN DE LA INVERSIO

0
FLUJO ACT.
SALDO

15,459.40
15,459.40
-

2,797.32
12,662.08
-

2,581.73
10,080.35

El ultimo saldo negativo corresponde

al numero de aos de recuperacion

Periodo de recuperacion
4.00

RACIN DE LA INVERSION
3
-

2,382.57
7,697.78
-

aldo negativo corresponde

de aos de recuperacion

e recuperacion
aos

5
2,198.61
5,499.17

5,720.59

221.42

PUNTO DE EQUILIBRIO
Concepto
Ingresos
Costos Fijos
Costos Variables

Punto de Equilibrio en valor ($)

Punto de Equilibrio en porcentaje

Ao 1

Ao 2

25,813
1,824
16,783

26,071
1,842
16,951

5,214

5,266

20%

20%

Indica el % de ventas
para cubrir los costos
y no tener perdidas

Ao 3

Ao 4

Ao 5

26,332
1,861
17,120

26,595
1,879
17,291

26,861
1,898
17,464

a el % de ventas
cubrir los costos
ener perdidas

5,319

5,372

5,426

20%

20%

20%

Depreciaciones de activos fijos

CONCEPTO

Galpon avicola de 6mt x 6mt. Con malla para gallineros 2mt.. De

altura y techo de zing
Herramientas y utensilios
Jaula piramidal
Sistema de comedero lineal pvc
Sistema de bebedero automatico

Subtotal

Subtotal

UNIDAD

obra
lote
pieza
lote
lote

CANTIDAD

1.00
1.00
36
1
1

COSTO
UNITARIO

3,500.00
450.00
65
875
930

COSTO TOTAL

3,500.00
450.00
2,340.00
875.00
930.00

Aos de Vida
Util

10.00
10.00
10.00
6.00
6.00

8,095.00

0.00
0.00
8,095.00

5.00

Depreciacion Anual

Drepreciacion en el
periodo (5 Aos)

Valor Residual

350.00
45.00
234.00
145.83
155.00

1,750.00
225.00
1,170.00
729.17
775.00

1,750.00
225.00
1,170.00
145.83
155.00

929.83

4,649.17

3,445.83

0.00

0.00

0.00

0.00
929.83

0.00
4,649.17

0.00
3,445.83