5/24/2018 CARNICERIA (1)

1/17

NOMBRE DEL PROYECTO:

A PRESUPUESTO DE INVERSIONB CALCULOS TECNICOSB.I. MEMORIAS DE CALCULO

B. II. PROYECCION DE COSTOSC PROYECCION FINANCIERA MINIMA A 5 AOS.C.I. COSTOS TOTALESC.II. PROYECCION DE INGRESOSC.III. ESTADO DE RESULTADOSC.IV FLUJO DE EFECTIVOD ANALISIS DE RENTABILIDADD.I. PUNTO DE EQUILIBRIOD.II. ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)D.III. ESQUEMA DE CAPITALIZACION Y AHORRO

CARNICERIA

SECRETARIA DE AGRICULTURA GANADERA DESARROLLO RURAL PESCA Y ALIMENTACIFORMATO: CORRIDA FINANCIERA PROGRAMAS FAPPA Y PROMETE

5/24/2018 CARNICERIA (1)

2/17

CONCEPTOS UNIDAD CANTIDAD

COSTO

UNITARIO MONTOS

ACTIVO FIJO

SIERRA PARA CARNER ROJAS CUCHILLA DE 35 CM. MARCA

TORREY ALTA VELOCODAD ST-305-SH, CINTA DE 305 CM,CON MESA DOBLE ACERO INOXIDABLE

PIEZA 1 33,999.60$ 33,999$

CONGELADOR TAPA COFRE 15 PIES CONJELADOR ESTATICOUNIDAD DE 1/3 HP.

PIEZA 2 14,300.00$ 28,600$

REFRIGERADOR VERTICAL, TERMINADO EN ESMALTEELECTROSTTICO DE COLOR BLANCO, INCLUYE CHAROLASDE ALAMBRON PLASTIFICADO DE COLR BLANCO1.37X1.5X0.78 M

PIEZA 2 11,500.00$ 23,000$

BASCULA COLGANTE PARA 500 KGS PIEZA 2 5,400.00$ 10,800$

BASCULA ELECTRONICA 40 KG PIEZA 2 3,240.00$ 6,480$ VITRINA CARNICERIA PIEZA 2 18,000.00$ 36,000$ MOLINO DE CARNE TORREY MJ-22 CON MOTOR DE 1/5 HP,110 VOLTS EN ACEROS INOXIDABLES TERMINADO PULIDO,CUERTPO DE ACERO INOXIDABLE, CHAROLA DEL MISMO

MATERAL. 13 KG/MIN.

PIEZA 1 18,000.00$ 18,000$

MESA ACERO INOXIDABLE PIEZA 1 10,000.00$ 10,000$ CUCHILLOS PAQUETE 2 2,500.00$ 5,000$

ACONDICIONAMIENTO DEL LOCAL OBRA 1 10,000.00$ 10,000$ ACTIVO DIFERIDO

ASISTENCIA TECNICA PRESUPUESTO 1 18,000.00 18,000$ CAPITAL DE TRABAJO

Capital de trabajao mensual PRESUPUESTO 1 $ 8,243.79 8,243$ TOTAL 208,123$

CARNICERIA

PRESUPUESTO DE INVERSION

5/24/2018 CARNICERIA (1)

3/17

TOTAL

33,999.60$

28,600.00$

23,000.00$

10,800.00$

6,480.00$

36,000.00$

18,000.00$

10,000.00$

5,000.00$

10,000.00$

18,000.00$

8,243.79$

208,123.39$

5/24/2018 CARNICERIA (1)

4/17

Concepto ENE FEB MARZO ABRIL MAY b b b a a

, . , . , . , . CARNE CERDO 50 400.00 50 400.00 50 400.00 50 400.00 50CHICHARRON 4,900.00 4,900.00 4,900.00 4,900.00 4MANTECA 2,880.00 2,880.00 2,880.00 2,880.00 2CABEZA DE PUERCO 4,320.00 4,320.00 4,320.00 4,320.00 4PATAS CERDO 1,620.00 1,620.00 1,620.00 1,620.00 1MENUDENCIA CERDO 2 250.00 2 250.00 2 250.00 2 250.00 2LONGANIZA 28,800.00 28,800.00 28,800.00 28,800.00 28CARNE RES 103,000.00 103,000.00 103,000.00 103,000.00 103CABEZA RES 18 942.00 18 942.00 18 942.00 18 942.00 18

PATAS RES 3,462.40 3,462.40 3,462.40 3,462.40 3MENUDENCIAS RES 29 768.00 29 768.00 29 768.00 29 768.00 29- - - - - - - -

, . , . , . , . Costos VariablesCARNE DE CERDO CANAL 120,600.00 120,600.00 120,600.00 120,600.00 120CARNE DE RES CANAL 115,920.00 115,920.00 115,920.00 115,920.00 115

- - - - - - - - -

SUBTOTAL 236,520.00 236,520.00 236,520.00 236,520.00 236Costos FijosSUELDOS DE EMPLEADOS 6,160.00 6,160.00 6,160.00 6,160.00 6

AGUA POTABLE (red de agua potable) 19.18 19.18 19.18 19.18 ENERGIA ELECTRICA 629.27 629.27 629.27 629.27 FLETE 2,800.00 2,800.00 2,800.00 2,800.00 2

FUMIGACIONES 92.05 92.05 92.05 92.05 0 - - - -

- - - - - -

SUBTOTAL 9,700.50 9,700.50 9,700.50 9,700.50 9FLUJO DE EFECTIVO 4,121.90 4,121.90 4,121.90 4,121.90 4FLUJO DE EFECTIVO ACUMULADO 4,121.90 8,243.79 12,365.69 16,487.58 20

Apango LA ESPERANZATOTAL

HABITANTES 3987 1474PORCENTAJE DE LA POBLACION AATENDER 25% 20% 45%

MERCADO A ATENDER HABITANTES 996.75 294.8 1291.55CONSUMO PERCAPITA DIARIO CARNE

DE RES 0.04657 0.04657 0.05CONSUMO PERCAPITA DIARIO CARNEDE CERDO 0.045753 0.045753 0.0458

CONSUMO KG CARNE DE RES 46.42 13.73 60.15

CONSUMO KG CARNE DE CERDO 45.60 13.49 59.09

PRECIOS DE VENTA AL PUBLICO AL MESCONCEPTO UNIDAD DE

MEDIDA PRECIO LUNES KG MARTES KGMIRC

KGCARNE CERDO Kilo 80.00$ 39 0CHICHARRON KILO 175.00$ 1 1MANTECA KILO 40.00$ 4 0CABEZA DE PUERCO KILO 40.00$ 7 0

PATAS CERDO KILO 45.00$ 2 0MENUDENCIA CERDO KILO 25.00$ 6 0LONGANIZA KILO 80.00$ 22 0

$

CARNICERIA

Proyeccion Mensual de Egresos e IngresosMEMORIAS DE CALCULO

5/24/2018 CARNICERIA (1)

5/17

CARNE RES KILO 100 00$ 53 33

COSTOS DEL PROYECTO COSTOS AO AO AO AO AOCONCEPTO /MES 1 2 3 4 5CARNE DE CERDO CANAL 120,600.00$ 1,447,200.00$ 1,519,560.00$ 1,595,538.00$ 1,675,314.90$ 1,759,080.65$CARNE DE RES CANAL 115,920.00$ 1,391,040.00$ 1,460,592.00$ 1,533,621.60$ 1,610,302.68$ 1,690,817.81$SUELDOS DE EMPLEADOS 6,160.00$ 73,920.00$ 77,616.00$ 81,496.80$ 85,571.64$ 89,850.22$

AGUA POTABLE (red de agua

potable) 19.18$ 230.14$ 241.64$ 253.73$ 266.41$ 279.73$ENERGIA ELECTRICA 629.27$ 7,551.26$ 7,928.83$ 8,325.27$ 8,741.53$ 9,178.61$FLETE 2,800.00$ 33,600.00$ 35,280.00$ 37,044.00$ 38,896.20$ 40,841.01$

TOTAL 2,953,541.40$ 3,101,218.47$ 3,256,279.39$ 3,419,093.36$ 3,590,048.03$

CARNICERIA

PROYECCION DE COSTOS

5/24/2018 CARNICERIA (1)

6/17

COSTOS FIJOS AO 1 AO 2 AO 3 AO 4SUELDOS DE EMPLEADOS 73,920.00$ 77,616.00$ 81,496.80$ 85,571.64$

AGUA POTABLE (red de agua potable)230.14$ 241.64$ 253.73$ 266.41$

ENERGIA ELECTRICA 7,551.26$ 7,928.83$ 8,325.27$ 8,741.53$FLETE 33,600.00$ 35,280.00$ 37,044.00$ 38,896.20$

-$ -$ -$ -$

TOTAL 115,301.40$ 121,066.47$ 127,119.79$ 133,475.78$

COSTOS VARIABLES AO 1 AO 2 AO 3 AO 4CARNE DE CERDO CANAL 1,447,200.00$ 1,519,560.00$ 1,595,538.00$ 1,675,314.90$CARNE DE RES CANAL 1,391,040.00$ 1,460,592.00$ 1,533,621.60$ 1,610,302.68$

TOTAL 2,838,240.00$ 2,980,152.00$ 3,129,159.60$ 3,285,617.58$

AO 1 AO 2 AO 3 AO 4

COSTOS FIJOS 115,301.40$ 121,066.47$ 127,119.79$ 133,475.78$

COSTOS VARIABLES 2,838,240.00$ 2,980,152.00$ 3,129,159.60$ 3,285,617.58$

COSTOS TOTALES 2,953,541.40$ 3,101,218.47$ 3,256,279.39$ 3,419,093.36$

CARNICERIA

COSTOS TOTALES

5/24/2018 CARNICERIA (1)

7/17

AO 589,850.22$

279.73$

9,178.61$

40,841.01$

-$

140,149.57$

AO 51,759,080.65$

1,690,817.81$

3,449,898.46$

AO 5

140,149.57$

3,449,898.46$

3,590,048.03$

5/24/2018 CARNICERIA (1)

8/17

Presupuesto Anual de Ingresos

Concepto Ao 1 Ao 2 Ao 3 Ao 4 Ao 5CARNE CERDO 604,800.00 635,040.00 666,792.00 700,131.60 735,138.1CHICHARRON 58,800.00 61,740.00 64,827.00 68,068.35 71,471.7MANTECA 34,560.00 36,288.00 38,102.40 40,007.52 42,007.9

CABEZA DE PUERCO 51,840.00 54,432.00 57,153.60 60,011.28 63,011.8PATAS CERDO 19,440.00 20,412.00 21,432.60 22,504.23 23,629.4MENUDENCIA CERDO 27,000.00 28,350.00 29,767.50 31,255.88 32,818.6LONGANIZA 345,600.00 362,880.00 381,024.00 400,075.20 420,078.9CARNE RES 1,236,000.00 1,297,800.00 1,362,690.00 1,430,824.50 1,502,365.7CABEZA RES 227,304.00 238,669.20 250,602.66 263,132.79 276,289.4PATAS RES 41,548.80 43,626.24 45,807.55 48,097.93 50,502.8MENUDENCIAS RES 357,216.00 375,076.80 393,830.64 413,522.17 434,198.2

- - - - -

Total de Ingresos 3,004,108.80 3,154,314.24 3,312,029.95 3,477,631.45 3,651,513.0

CARNICERIA

5/24/2018 CARNICERIA (1)

9/17

CONCEPTOS AO 1 AO 2 AO 3 AO 4 AO 5

( + ) VENTAS 3,004,108.80$ 3,154,314.24$ 3,312,029.95$ 3,477,631.45$ 3,651,513.02$

COSTOS FIJOS 115,301.40$ 121,066.47$ 127,119.79$ 133,475.78$ 140,149.57$

COSTOS VARIABLES 2,838,240.00$ 2,980,152.00$ 3,129,159.60$ 3,285,617.58$ 3,449,898.46$

( - ) COSTOS TOTALES 2,953,541.40$ 3,101,218.47$ 3,256,279.39$ 3,419,093.36$ 3,590,048.03$( = ) UTILIDAD BRUTA 50,567.40$ 53,095.77$ 55,750.56$ 58,538.09$ 61,464.99$

( - ) DEPRECIACION 35,375.92$ 37,144.72$ 39,001.95$ 40,952.05$ 42,999.65$

( = ) UTILIDAD ANTES DE IMPUESTOS 15,191.48$ 15,951.05$ 16,748.61$ 17,586.04$ 18,465.34$

( - ) IMPUESTOS 1,519.15$ 1,595.11$ 1,674.86$ 1,758.60$ 1,846.53$

( = ) UTILIDAD DEL EJERCICIO 13,672.33$ 14,355.95$ 15,073.75$ 15,827.43$ 16,618.80$

ACTIVO FIJO VALOR ORIGINAL TASA AOS DEP ANUAL VALOR RESCATESIERRA PARA CARNER ROJAS CUCHILLA DE 35

$ 33,999.60 15% 5.00 6,799.92$ 27,199.68$CONGELADOR TAPA COFRE 15 PIES

$ 28,600.00 15% 5.00 5,720.00$ 22,880.00$REFRIGERADOR VERTICAL, TERMINADO EN

$ 23,000.00 15% 5.00 4,600.00$ 18,400.00$

BASCULA COLGANTE PARA 500 KGS $ 10,800.00 15% 5.00 2,160.00$ 8,640.00$BASCULA ELECTRONICA 40 KG $ 6,480.00 15% 5.00 1,296.00$ 5,184.00$VITRINA CARNICERIA $ 36,000.00 15% 5.00 7,200.00$ 28,800.00$MOLINO DE CARNE TORREY MJ-22 CON MOTOR

$ 18,000.00 15% 5.00 3,600.00$ 14,400.00$MESA ACERO INOXIDABLE $ 10,000.00 15% 5.00 2,000.00$ 8,000.00$CUCHILLOS $ 5,000.00 15% 5.00 1,000.00$ 4,000.00$ACONDICIONAMIENTO DEL LOCAL $ 10,000.00 15% 10.00 1,000.00$ 9,000.00$

$ -

TOTAL 181,879.60$ 35,375.92$ 146,503.68$

CARNICERIA

ESTADO DE RESULTADOS

COSTOS DE DEPRECIACIONES

5/24/2018 CARNICERIA (1)

10/17

CONCEPTOS / AO AO 0 AO 1 AO 2 AO 3 AO 4

( + ) VENTAS -$ 3,004,108.80$ 3,154,314.24$ 3,312,029.95$ 3,477,631.45$( + ) VALOR DE RESCATE -$ -$ -$ -$ -$

( = ) INGRESOS TOTALES -$ 3,004,108.80$ 3,154,314.24$ 3,312,029.95$ 3,477,631.45$

COSTOS FIJOS -$ 115,301.40$ 121,066.47$ 127,119.79$ 133,475.78$

COSTOS VARIABLES -$ 2,838,240.00$ 2,980,152.00$ 3,129,159.60$ 3,285,617.58$

( = ) COSTOS TOTALES -$ 2,953,541.40$ 3,101,218.47$ 3,256,279.39$ 3,419,093.36$

COMPRA ACTIVO FIJO 181,879.60$ -$ -$ -$ -$

COMPRA ACTIVO DIFERIDO 18,000.00$ -$ -$ -$ -$COMPRA CAPITAL DE TRABAJO 8,243.79$ -$ -$ -$ -$

( = ) SALDO FINAL 208,123.39-$ 50,567.40$ 53,095.77$ 55,750.56$ 58,538.09$

CARNICERIA

FLUJO DE EFECTIVO

5/24/2018 CARNICERIA (1)

11/17

AO 5

3,651,513.02$

146,503.68$

3,798,016.70$

140,149.57$

3,449,898.46$

3,590,048.03$

-$

-$

-$

207,968.67$

5/24/2018 CARNICERIA (1)

12/17

CONCEPTOS / AO AO 1 AO 2 AO 3 AO 4 AO 5

VENTAS 3,004,108.80$ 3,154,314.24$ 3,312,029.95$ 3,477,631.45$ 3,651,513.02$

COSTOS FIJOS 115,301.40$ 121,066.47$ 127,119.79$ 133,475.78$ 140,149.57$

COSTOS VARIABLES 2,838,240.00$ 2,980,152.00$ 3,129,159.60$ 3,285,617.58$ 3,449,898.46$COSTOS TOTALES 2,953,541.40$ 3,101,218.47$ 3,256,279.39$ 3,419,093.36$ 3,590,048.03$

PUNTO DE EQUILIBRIO $ 2,088,264.66$ 2,192,677.89$ 2,302,311.79$ 2,417,427.38$ 2,538,298.75$

PUNTO DE EQUILIBRIO % 70% 70% 70% 70% 70%

INTERPRETACIONSIGNIFCA EL PORCENTAJE DE VENTAS QUE SE TIENE QUE REALIZAR POR AO PARA NO TENER PERDIDAS, ES DECIR

CARNICERIA

PUNTO DE EQUILIBRIO

ES EL VALOR MINIMO EN VENTAS QUE SE TIENE QUE REALIZAR PARA NO PERDER, ENCIMA DE ESOS VALOR SIGNIFICARIA BUENASGANANCIAS

5/24/2018 CARNICERIA (1)

13/17

5/24/2018 CARNICERIA (1)

14/17

TASA DE ACTUALIZACION 10%

AO INGRESOS COSTOS FLUJO DE TASA INGRESOS EGRESOSEFECTIVO (1+t)-n ACTUALIZADOS ACTUALIZADOS

AO 0 208,123.39$ 208,123.39-$ 1.00000 -$ 208,123.39$

AO 1 3,004,108.80$ 2,953,541.40$ 50,567.40$ 0.90909 2,731,008.00$ 2,685,037.64$A O 2 3,154,314.24$ 3,101,218.47$ 53,095.77$ 0.82645 2,606,871.27$ 2,562,990.47

AO 3 3,312,029.95$ 3,256,279.39$ 55,750.56$ 0.75131 2,488,377.12$ 2,446,490.91$

AO 4 3,477,631.45$ 3,419,093.36$ 58,538.09$ 0.68301 2,375,269.07$ 2,335,286.77$

AO 5 3,798,016.70$ 3,590,048.03$ 207,968.67$ 0.62092 2,358,269.56$ 2,229,137.37$

TOTAL 16,746,101.14$ 16,528,304.05$ 12,559,795.03$ 12,467,066.55$

VAN 92,728.47$TIR 22.55%B/C 1.01

CRITERIO DE DECISIN

__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)

5/24/2018 CARNICERIA (1)

15/17

_____

5/24/2018 CARNICERIA (1)

16/17

5/24/2018 CARNICERIA (1)

17/17