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    NOMBRE DEL PROYECTO: ESTABLECIMIENTO DE UNA CARNICERIA

    A PRESUPUESTO DE INVERSION

    B CALCULOS TECNICOS

    B.I. MEMORIAS DE CALCULO

    B. II. PROYECCION DE COSTOS

    C PROYECCION FINANCIERA MINIMA A 5 AOS.

    C.I. COSTOS TOTALES

    C.II. PROYECCION DE INGRESOS

    C.III. ESTADO DE RESULTADOS

    C.IV FLUJO DE EFECTIVOD ANALISIS DE RENTABILIDAD

    D.I. PUNTO DE EQUILIBRIO

    D.II. ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)

    D.III. ESQUEMA DE CAPITALIZACION Y AHORRO

    SECRETARIA DE LA REFORMA AGRARIA

    FORMATO CORRIDA FINANCIERA

    FAPPA - PROMUSAG 2012

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    CONCEPTOS UNIDAD CANTIDAD COSTO UNITARIO MONTOS PROGRAMA SOCIOSACTIVO FIJO

    sierra para carne y hueso pieza 1 $ 24,500.00 $ 24,500.00 $ 24,500.00 $ - $

    molino mca. Pigore pieza 1 $ 18,030.00 $ 18,030.00 $ 18,030.00 $ - $

    vitrina mostrador pieza 1 $ 32,661.00 $ 32,661.00 $ 32,661.00 $ - $

    congelador mca. Tappan pieza 1 $ 13,000.00 $ 13,000.00 $ 13,000.00 $ - $

    bascula electronica 40 KGS. pieza 1 $ 4,800.00 $ 4,800.00 $ 4,800.00 $ - $

    juego de cuchillos para carniceria $ 4,800.00 $ 4,800.00 $ 4,800.00 $ - $

    mesa de acero inoxidable pieza 1 $ 10,500.00 $ 10,500.00 $ 2,209.00 $ 8,291.00 $

    Cazo pieza 1 $ 1,500.00 $ 1,500.00 $ - $ 1,500.00 $

    Gas Lp 25 (39.4 kg) pieza 1 $ 218.00 $ 218.00 $ - $ 218.00 $

    Pala de madera para freir pieza 1 $ 250.00 $ 500.00 $ - $ 500.00 $

    soplete pieza 1 $ 600.00 $ 600.00 $ - $ 600.00 $

    sutotal $ 100,000.00 $ 11,109.00 $

    ACTIVO DIFERIDO

    contrato de luz $ 1,500.00 $ 1,500.00 -$ $ 1,500.00 $

    capacitacion $ 2,500.00 2,500.00$ -$ 2,500.00$ $

    subtotal 4,000.00$ $

    CAPITAL DE TRABAJO

    canal de res 1 $ 28,000.00 28,000.00$ -$ 28,000.00$ $

    canal de cerdo 2 $ 20,000.00 20,000.00$ -$ 20,000.00$ $

    pago de agua servicio $ 30.00 30.00$ -$ 30.00$ $

    pago de luz servicio $ 600.00 600.00$ -$ 600.00$ $

    subtotal 48,630.00$ $

    TOTAL 100,000.00$ 63,739.00$ $

    _____________________________________________________PRESUPUESTO DE INVERSION

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    PRODUCCION

    DISTRIBUCION

    VENTAS

    ADMINISTRATIVOS

    MANTENIMIENTO

    ________________________________________________

    ________________________________________________

    MEMORIAS DE CALCULO DE COSTOS Y VENTAS

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    COSTOS DEL PROYECTO COSTOS AO AO AO AO AOCONCEPTO MES 1 2 3 4 5

    pago de agua $ 30.00 360.00$ 360.00$ 360.00$ 360.00$ 360.00$

    pago de luz $ 600.00 7,200.00$ 7,200.00$ 7,200.00$ 7,200.00$ 7,200.00$

    mano de obra $ 13,500.00 $ 162,000.00 $ 162,000.00 $ 162,000.00 $ 162,000.00 $ 162,000.00

    volantes $ 100.00 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$

    renta de local $ 1,000.00 12,000.00$ 12,000.00$ 12,000.00$ 12,000.00$ 12,000.00$

    gas lp $ 250.00 3,000.00$ 3,000.00$ 3,000.00$ 3,000.00$ 3,000.00$

    Canal de cerdo $ 20,000.00 240,000.00$ 240,000.00$ 240,000.00$ 240,000.00$ 240,000.00$

    Canal de res $ 28,000.00336,000.00$ 345,600.00$ 355,200.00$ 364,800.00$ 374,400.00$bolsas biodegradables 135.00$ 1,620.00$ 1,820.00$ 2,020.00$ 2,220.00$ 2,220.00$

    TOTAL 63,615.00$ 763,380.00$ 773,180.00$ 782,980.00$ 792,780.00$ 802,380.00$

    Venta 4 reces al mes compra de res de 8000 el primer ao

    compra de res 2do ao 8200/ cada res por 4 reces al mes por 12 meses al ao

    __________________________________________________

    PROYECCION DE COSTOS

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    COSTOS FIJOS AO 1 AO 2 AO 3 AO 4 AO 5

    pago de agua 360.00$ 360.00$ 360.00$ 360.00$ 360.00$pago de luz 7,200.00$ 7,200.00$ 7,200.00$ 7,200.00$ 7,200.00$

    mano de obra 162,000.00$ 162,000.00$ 162,000.00$ 162,000.00$ 162,000.00$

    volantes 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$ 1,200.00$

    renta de local 12,000.00$ 12,000.00$ 12,000.00$ 12,000.00$ 12,000.00$

    canal de cerdo 240,000.00$ 240,000.00$ 240,000.00$ 240,000.00$ 240,000.00$

    gas lp. 3,000.00$ 3,000.00$ 3,000.00$ 3,000.00$ 3,000.00$

    imprevistos 12,772.80$ 12,772.80$ 12,772.80$ 12,772.80$ 12,772.80$

    TOTAL $ 438,532.80 $ 438,532.80 $ 438,532.80 $ 438,532.80 $ 438,532.80

    COSTOS VARIABLES AO 1 AO 2 AO 3 AO 4 AO 5canal de res 336,000.00$ 345,600.00$ 355,200.00$ 364,800.00$ 374,400.00$bolsas biodegradables 1,620.00$ 1,820.00$ 2,020.00$ 2,220.00$ 2,220.00$

    TOTAL 337,620.00$ 347,420.00$ 357,220.00$ 367,020.00$ 376,620.00$

    AO 1 AO 2 AO 3 AO 4 AO 5

    COSTOS FIJOS $ 438,532.80 $ 438,532.80 $ 438,532.80 $ 438,532.80 $ 438,532.80

    COSTOS VARIABLES 337,620.00$ 347,420.00$ 357,220.00$ 367,020.00$ 376,620.00$

    COSTOS TOTALES 776,152.80$ 785,952.80$ 795,752.80$ 805,552.80$ 815,152.80$

    ________________________________________________

    COSTOS TOTALES

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    VOLUMEN PRECIO VENTAS AO AO AO AO AOCONCEPTO Kg UNITARIO MES 1 2 3 4 5

    res

    chambarete 36 48.00$ 1,728.00$ 20,736.00$ 21,150.72$ 21,573.73$ 22,005.21$ 22,445$

    carne molida 60 70.00$ 4,200.00$ 50,400.00$ 51,408.00$ 52,436.16$ 53,484.88$ 54,554$

    costilla 60 42.00$ 2,520.00$ 30,240.00$ 30,844.80$ 31,461.70$ 32,090.93$ 32,732$

    surtido 95 42.00$ 3,990.00$ 47,880.00$ 48,837.60$ 49,814.35$ 50,810.64$ 51,826$

    maciza 520 70.00$ 36,400.00$ 436,800.00$ 445,536.00$ 454,446.72$ 463,535.65$ 472,806$

    rosvil 60 66.00$ 3,960.00$ 47,520.00$ 48,470.40$ 49,439.81$ 50,428.60$ 51,437$

    cerdo -$ -$ -$ -$ -$ $longaniza 30 70.00$ 2,100.00$ 25,200.00$ 25,704.00$ 26,218.08$ 26,742.44$ 27,277$

    lomo 80 65.00$ 5,200.00$ 62,400.00$ 63,648.00$ 64,920.96$ 66,219.38$ 67,543$

    pierna 100 65.00$ 6,500.00$ 78,000.00$ 79,560.00$ 81,151.20$ 82,774.22$ 84,429$

    costilla 70 55.00$ 3,850.00$ 46,200.00$ 47,124.00$ 48,066.48$ 49,027.81$ 50,008$

    maciza 200 60.00$ 12,000.00$ 144,000.00$ 146,880.00$ 149,817.60$ 152,813.95$ 155,870$

    chicharron 45 125.00$ 5,625.00$ 67,500.00$ 68,850.00$ 70,227.00$ 71,631.54$ 73,064$

    TOTAL 88,073.00$ 1,056,876.00$ 1,078,013.52$ 1,099,573.79$ 1,121,565.27$ 1,143,996$

    __________________________________________________

    PROYECCION DE INGRESOS

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    CONCEPTOS AO 1 AO 2 AO 3 AO 4 AO 5( + ) VENTAS 1,056,876.00$ 1,078,013.52$ 1,099,573.79$ 1,121,565.27$ 1,143,996.57$COSTOS FIJOS 438,532.80$ 438,532.80$ 438,532.80$ 438,532.80$ 438,532.80$COSTOS VARIABLES 337,620.00$ 347,420.00$ 357,220.00$ 367,020.00$ 376,620.00$( - ) COSTOS TOTALES 776,152.80$ 785,952.80$ 795,752.80$ 805,552.80$ 815,152.80$

    ( = ) UTILIDAD BRUTA 280,723.20$ 292,060.72$ 303,820.99$ 316,012.47$ 328,843.77$( - ) DEPRECIACION 10,736.60$ 10,736.60$ 10,736.60$ 10,736.60$ 10,736.60$

    ( = ) UTILIDAD ANTES DE IMPUESTOS 269,986.60$ 281,324.12$ 293,084.39$ 305,275.87$ 318,107.17$( - ) IMPUESTOS 26,998.66$ 28,132.41$ 29,308.44$ 30,527.59$ 31,810.72$

    ( = ) UTILIDAD DEL EJERCICIO 242,987.94$ 253,191.71$ 263,775.95$ 274,748.28$ 286,296.45$

    ACTIVO FIJO VALOR ORIGINAL TASA AOS DEP ANUAL VALOR RESCATE

    sierra para carne y hueso $ 24,500.00 10% 5 2,450.00$ 12,250.00$

    molino mca. Pigore $ 18,030.00 10% 5 1,803.00$ 9,015.00$

    vitrina mostrador $ 32,661.00 10% 5 3,266.10$ 16,330.50$

    congelador mca. Tappan $ 13,000.00 10% 5 1,300.00$ 6,500.00$

    bascula electronica 40 KGS. $ 4,800.00 10% 5 480.00$ 2,400.00$

    juego de cuchillos para carniceria $ 4,800.00 20% 5 240.00$ 1,200.00$

    mesa de acero inoxidable $ 10,500.00 10% 5 1,050.00$ 5,250.00$

    Cazo $ 1,500.00 20% 5 75.00$ 375.00$

    soplete $ 600.00 10% 5 60.00$ 300.00$

    Pala de madera para freir $ 250.00 20% 5 12.50$ 62.50$

    TOTAL 110,641.00$ 10,736.60$ 53,683.00$

    ______________________________________________________

    ESTADO DE RESULTADOS

    COSTOS DE DEPRECIACIONES

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    CONCEPTOS / AO AO 0 AO 1 AO 2 AO 3 AO 4 AO 5

    ( + ) VENTAS -$ 1,056,876.00$ 1,078,013.52$ 1,099,573.79$ 1,121,565.27$ 1,143,996.57$

    ( + ) VALOR DE RESCATE -$ -$ -$ -$ -$ 53,683.00$

    ( = ) INGRESOS TOTALES -$ 1,056,876.00$ 1,078,013.52$ 1,099,573.79$ 1,121,565.27$ 1,197,679.57$

    COSTOS FIJOS -$ 438,532.80$ 438,532.80$ 438,532.80$ 438,532.80$ 438,532.80$

    COSTOS VARIABLES -$ 337,620.00$ 347,420.00$ 357,220.00$ 367,020.00$ 376,620.00$

    ( = ) COSTOS TOTALES -$ 776,152.80$ 785,952.80$ 795,752.80$ 805,552.80$ 815,152.80$

    COMPRA ACTIVO FIJO $ 111,109.00 -$ -$ -$ -$ -$

    COMPRA ACTIVO DIFERIDO 4,000.00$ -$ -$ -$ -$ -$

    COMPRA CAPITAL DE TRABAJO 631,560.00$ -$ -$ -$ -$ -$

    ( = ) SALDO FINAL 746,669.00$ 280,723.20$ 292,060.72$ 303,820.99$ 316,012.47$ 382,526.77$

    El capital de trabajo estaba por mes se multiplica por 12 meses para un ao

    ___________________________________________

    FLUJO DE EFECTIVO

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

    VENTAS 1,056,876.00$ 1,078,013.52$ 1,099,573.79$ 1,121,565.27$ 1,143,996.57$

    COSTOS FIJOS 438,532.80$ 438,532.80$ 438,532.80$ 438,532.80$ 438,532.80$COSTOS VARIABLES 337,620.00$ 347,420.00$ 357,220.00$ 367,020.00$ 376,620.00$

    COSTOS TOTALES 776,152.80$ 785,952.80$ 795,752.80$ 805,552.80$ 815,152.80$

    PUNTO DE EQUILIBRIO $ 438,532.48$ 438,532.48$ 438,532.48$ 438,532.47$ 438,532.47$

    PUNTO DE EQUILIBRIO % 41.49$ 40.68$ 39.88$ 39.10$ 38.33$

    INTERPRETACION

    ___________________________________________________________________________________________________________________

    ___________________________________________________________________________________________________________________

    ___________________________________________________________________________________________________________________

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    PUNTO DE EQUILIBRIO

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    TASA DE ACTUALIZACION 10%

    AO INGRESOS COSTOS FLUJO DE TASA INGRESOS EGRESOS

    EFECTIVO (1+t)-n ACTUALIZADOS ACTUALIZADOS

    0 -$ 746,669.00$ 746,669.00-$ 1.00 -$ 746,669.00$

    1 1,056,876.00$ 776,152.80$ 280,723.20$ 0.91 960,796.36$ 705,593.45$2 1,078,013.52$ 785,952.80$ 292,060.72$ 0.83 890,920.26$ 649,547.77$

    3 1,099,573.79$ 795,752.80$ 303,820.99$ 0.75 826,126.06$ 597,860.86$4 1,121,565.27$ 805,552.80$ 316,012.47$ 0.68 766,044.17$ 550,203.40$

    5 1,143,996.57$ 815,152.80$ 328,843.77$ 0.62 710,331.86$ 506,145.76$

    TOTAL 5,500,025.15$ 4,725,233.00$ 774,792.15$ 4,154,218.72$ 3,756,020.24$

    VAN 398,198.49$

    TIR 29%

    B/C 1.106016066

    CRITERIO DE DECISIN

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

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    De acuerdo a reglas de Operacin 10% como minimo y de hasta el 50% de lo solicitado

    PORCENTAJE AO PAGOS MONTO DE AHORRO

    1

    2

    3

    4

    5

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    ESQUEMA DE CAPITALIZACION Y AHORRO