Evaluación Financiera - Rastro2 - 2023 Final

Sacrificio semanal Cbz 20
N° de matanzas Semana 1
N° de semanas Mes 4
Compra
N° cbs 80
Precio kgs kg 38
peso animal kg 500
Precio animal 19000
Sacrificio
PRODUCCIÓN
Numero de canales mes 80
Rendimiento canal 58%
Peso del canal caliente Kg 290
Peso del canal frio 281.3
Peso total de medias canales kgs/canal 22,504
Toneladas/
mes 22.50
Flete/Medias canales
Cacahuatepec-Oaxaca
N° de viajes 4
Capacidad Ton 5.626
Costo / viaje $5,508.75
Costo mensual $22,035.00
Costos / KG
Costo canal kg $67.54

Costo del flete $0.95
Costos directos del rastro $6.55
Precio canal $75.04
Precio de venta $86.30
Total Precio
Viceras 80 1500 $120,000.00
Proyecto de Rastro TIF
UNIDAD DE INVERSIÓN APORTACIONES

CONCEPTO CANT UNITARIO
MEDIDA TOTAL
Socio
INVERSIÓN FIJA
Equipamiento y distrubucion
Motocicletas unidad 6 20,000.00 120,000.00
Kit de cochillos Paquete 15 4,500.00 67,500.00 -
12 150,000.00 1,800,000.00
12 135,000.00 1,620,000.00
TOTAL INVERSIÓN FIJA 3,607,500.00 -

INVERSIÓN DIFERIDA
- -
- -
TOTAL INVERSIÓN DIFERIDA - -

CAPITAL DE TRABAJO
Capital de Trabajo Presupuesto 1 270,807 270,807
Materia prima Cabeza 80 19,000 1,520,000.00
TOTAL CAPITAL DE TRABAJO 1,790,807 -

INVERSIÓN TOTAL 5,398,307 -
PARTICIPACIÓN EN LA INVERSIÓN 100% 0.00%
APORTACIONES
socio TOTAL
-
120,000.00 120,000
67,500.00 67,500
1,800,000.00 1,800,000
1,620,000.00 1,620,000
3,607,500.00 3,607,500.00
-
-
- -
270,807 270,807
1,520,000 1,520,000
1,790,807 1,790,807
5,398,307 5,398,307
100.00%
Costos mensual de operación del rastro
Personal Concepto U/M Costo unitario CantidaFrecuenGasto Mes

Mano de obra directa
MVZ responsable TIF Mes 500 1 24 15,480
Mano de obra directa Matancero Jornal 700 3 4 8,400
Mano de obra directa Ayudante de produccion Jornal 300 3 4 3,600
Mano de obra directa Cargador de medias canales Jornal 300 3 4 3,600
Mano de obra directa Personal del Despielado Jornal 500 2 4 4,000
Mano de obra directa Encargado de corte de canales Jornal 500 1 4 2,000
Mano de obra directa Personal de lavado visceras rojas Jornal 300 1 4 1,200
Mano de obra directa Personal de mantenimiento Mes 500 1 24 12,000
Total 15 50,280
mano de obra indirecta Contador Mes 500 1 24 15,480
mano de obra indirecta Administrativo (auxiliar) Mes 300 1 24 9,288
mano de obra indirecta Personal de vigilancia Mes 200 2 30 12,384
Total 3 21,672
Insumos directos Pago energia electrica Camara Mes 21,000 1 1 21,000
Insumos directos Barras de hielo 50 kg Pieza 250 20 4 20,000
Insumos directos Sal Bulto 400 3 4 5,120
Insumos directos Aceite para maquinaria 20 lt 1103 1 1 1103
Insumos directos Grasa para rieles Kg 315 1 1 1250
Insumos directos Refacciones Piezas 1,200 1 1 1,200
Materiales de sanitizacion Soluvet (Desinfectante) Garrafa 1,453 2 1 2,905
Materiales de sanitizacion Gel antibacterial 10 lt 750 1 1 750
Materiales de sanitizacion Detergente Kg 31 10 1 620
Uniformes Uniformes operación Lote 480 15 2 1,200
Uniformes Botas Paquete 250 15 2 625
Uniformes Cascos Lote 135 15 2 338
Uniformes Cobrebocas (caja de 50 piezas) unidad 55 4 1 220
Total 34 56,331
Servicios Pago de agua Mes 1,500 1 1 1,500
Servicios Pago de energia electrica de oficinaMes 1,000 1 1 1,000
Servicios Pago de Internet Mes 1,200 1 1 1,200
Servicios Pago de telefono Mes 600 1 1 600
Total 4,300
Costos de administracion Hojas blancas Paquete 250 1 1 250
Costos de administracion Lapiceros Piezas 10 8 1 80
Costos de administracion Impresiones Piezas 2 60 4 480
Costos de administracion Libretas Piezas 35 2 1 70
Costos de administracion Block de recibos Piezas 55 2 1 110
Costos de administracion block polizas de cheques Piezas 202 1 1 202
Costos de administracion Hojas de carbón Piezas 150 1 1 150
Costos de administracion Cinta Masking Piezas 224 1 1 224
Costos de administracion Recopiladores Piezas 125 2 1 250
Total 1,816
Otros gastos Botiquín de primeros aux Lote 570 1.0 1.0 570
Otros gastos Imprevistos Mes 1,500 1.0 1.0 1,500
Total 2,070
Costos de distribución Chofer Jornal 1000 1 4 4,000
Costos de distribución Ayudante Jornal 500 1 4 2,000
Costos de distribución Diesel Lt 23 91.3 4.0 8,395

Costos de distribución Mantenimiento vehicular Mes 7000 1 1 7,000
Costos de distribución Peaje Ser 80 2 4 640
Costo de distribucion Pago de trasporte viaje 0 0 0
Total 22,035
Materia prima Bovinos de 500 kg Lote 19,000 20 4 1,520,000
Total 1,520,000
Total de costos 1,678,504

Proyeccion de costos totales
FINANCIAMIENTO PRIMER MES 1
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5
Costos variables 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646
Costos de operación 50,280 50,280 50,280 50,280 50,280
Materia prima 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000
Insumos directos 56,331 56,331 56,331 56,331 56,331
Costos de distribución 22,035 22,035 22,035 22,035 22,035
Costos Fijos 45,338 45,338 45,338 45,338 45,338
Costos de administracion 38,968 38,968 38,968 38,968 38,968
Servicios 4,300 4,300 4,300 4,300 4,300
Otros gastos 2,070 2,070 2,070 2,070 2,070
Costos fijos mas costos 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984
variables
CONCEPTO/AÑOS AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

Costos fijos 544,056.00 544,056.00 544,056.00 544,056.00 544,056.00
Costos de administracion 467,616.00 467,616.00 467,616.00 467,616.00 467,616.00
Servicios 51,600.00 51,600.00 51,600.00 51,600.00 51,600.00
Otros gastos 24,840.00 24,840.00 24,840.00 24,840.00 24,840.00
- - - - -
Costos Variables 19,783,746.00 19,783,746.00 19,783,746.00 19,783,746.00 19,783,746.00
Costos de operación 603,360.00 603,360.00 603,360.00 603,360.00 603,360.00
Materia prima 18,240,000.00 18,240,000.00 18,240,000.00 18,240,000.00 18,240,000.00
Insumos directos 675,966.00 675,966.00 675,966.00 675,966.00 675,966.00
Costos de distribución 264,420.00 264,420.00 264,420.00 264,420.00 264,420.00
0 - - - - -
Costos totales (Costos 20,327,802.00 20,327,802.00 20,327,802.00 20,327,802.00 20,327,802.00

Fijos+Costos variables)
Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12
1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646
50,280 50,280 50,280 50,280 50,280 50,280 50,280
1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000
56,331 56,331 56,331 56,331 56,331 56,331 56,331
22,035 22,035 22,035 22,035 22,035 22,035 22,035
45,338 45,338 45,338 45,338 45,338 45,338 45,338
38,968 38,968 38,968 38,968 38,968 38,968 38,968
4,300 4,300 4,300 4,300 4,300 4,300 4,300
2,070 2,070 2,070 2,070 2,070 2,070 2,070
1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984
PROYECCION DE INGRESOS ANUALES
PRODUCCIÓN/VENTAS
Concepto MES 1
Medias canales Canal -
Producción
$0.00
Costo por kilo ($) $86.30 mensual
Peso promedio del canal (Kg) 290.00
Precio de canal para venta (Kg) $25,026.79
Total anual $22,023,572
Ahujas (Vísceras rojas y verdes, cabeza) Concepto MES 1

Ahuja -
Producción
$0.00
Costo por viceras ($) $1,500.00 mensual
Precio de visceras para venta (Kg) $1,500.00
Total anual $1,320,000
Presupuesto Anual de Ingresos

Concepto Año 1 Año 2 Año 3
Ingresos por venta de carne:
Bovinos
Canal refrigerado $ 22,023,571.7 $ 24,025,714.6 $ 24,025,714.6
Visceras $ 1,320,000.0 $ 1,440,000.0 $ 1,440,000.0
Ingresos Totales $ 23,343,572 $ 25,465,715 $ 25,465,715
S ANUALES
MES 2 MES 3 MES 4 MES 5 MES 6 MES 7
80 80 80 80 80 80
$2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88
MES 2 MES 3 MES 4 MES 5 MES 6 MES 7

80 80 80 80 80 80
$120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00
Año 4 Año 5
$ 24,025,714.6 $ 24,025,714.6
$ 1,440,000.0 $ 1,440,000.0
$ 25,465,715 $ 25,465,715
MES 8 MES 9 MES 10 MES 11 MES 12
80 80 80 80 80
$2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88
MES 8 MES 9 MES 10 MES 11 MES 12

80 80 80 80 80
$120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00

Amortizacion
Amortizacion a Intereses IVA de los

Plazo (Meses)
capital ordinarios intereses
Plazo 120 1 $7,878.89 112,464.73 17,994.36
Monto 5,398,307 2 $8,069.30 112,300.59 17,968.09
Tasa anual 25.00% 3 $8,264.30 112,132.48 17,941.20
Tasa anual C/ IVA 29.00% 4 $8,464.02 111,960.31 17,913.65
Tasa mensual S/ IVA 2.08% 5 $8,668.57 111,783.97 17,885.44
Tasa mensual C/ IVA 2.42% 6 $8,878.06 111,603.38 17,856.54
Pago mensual $138,337.98 7 $21,843.84 267,668.42 42,826.95
8 $22,371.73 267,213.34 42,754.13
9 $22,912.38 266,747.26 42,679.56
Plazo 114 10 $23,466.10 266,269.92 42,603.19
Monto 7,500,000 11 $24,033.20 265,781.04 42,524.97
Tasa anual 25.00% 12 $24,614.00 265,280.35 42,444.86
Tasa anual C/ IVA 29.00% 13 $25,208.84 264,767.56 42,362.81
Tasa mensual S/ IVA 2.08% 14 $25,818.05 264,242.37 42,278.78
Tasa mensual C/ IVA 2.42% 15 $26,441.99 263,704.50 42,192.72
Pago mensual $194,001.22 16 $27,081.00 263,153.62 42,104.58
17 $27,735.46 262,589.44 42,014.31
18 $28,405.73 262,011.61 41,921.86
19 $29,092.20 261,419.83 41,827.17
20 $29,795.27 260,813.74 41,730.20
21 $30,515.32 260,193.00 41,630.88
22 $31,252.77 259,557.27 41,529.16
23 $32,008.05 258,906.17 41,424.99
24 $32,781.57 258,239.34 41,318.29
25 $33,573.80 257,556.39 41,209.02
26 $34,385.16 256,856.93 41,097.11
27 $35,216.14 256,140.57 40,982.49
28 $36,067.19 255,406.90 40,865.10
29 $36,938.82 254,655.50 40,744.88
30 $37,831.51 253,885.95 40,621.75
31 $38,745.77 253,097.79 40,495.65
32 $39,682.12 252,290.59 40,366.49
33 $40,641.11 251,463.88 40,234.22
34 $41,623.27 250,617.19 40,098.75
35 $42,629.16 249,750.03 39,960.01
36 $43,659.37 248,861.93 39,817.91
37 $44,714.47 247,952.36 39,672.38
38 $45,795.07 247,020.81 39,523.33
39 $46,901.78 246,066.74 39,370.68
40 $48,035.24 245,089.62 39,214.34
41 $49,196.09 244,088.89 39,054.22
42 $50,385.00 243,063.97 38,890.23
43 $51,602.64 242,014.28 38,722.28
44 $52,849.70 240,939.23 38,550.28
45 $54,126.90 239,838.19 38,374.11
46 $55,434.97 238,710.55 38,193.69
47 $56,774.65 237,555.65 38,008.90
48 $58,146.70 236,372.85 37,819.66
49 $59,551.91 235,161.46 37,625.83
50 $60,991.08 233,920.79 37,427.33
51 $62,465.04 232,650.14 37,224.02
52 $63,974.61 231,348.79 37,015.81
53 $65,520.66 230,015.98 36,802.56
54 $67,104.08 228,650.97 36,584.16
55 $68,725.76 227,252.97 36,360.48
56 $70,386.63 225,821.18 36,131.39
57 $72,087.64 224,354.79 35,896.77
58 $73,829.76 222,852.97 35,656.47
59 $75,613.98 221,314.85 35,410.38
60 $77,441.32 219,739.56 35,158.33
61 $79,312.81 218,126.20 34,900.19
62 $81,229.54 216,473.85 34,635.82
63 $83,192.59 214,781.56 34,365.05
64 $85,203.08 213,048.39 34,087.74
65 $87,262.15 211,273.32 33,803.73
66 $89,370.99 209,455.36 33,512.86
67 $91,530.78 207,593.46 33,214.95
68 $93,742.78 205,686.57 32,909.85
69 $96,008.23 203,733.60 32,597.38
70 $98,328.43 201,733.43 32,277.35
71 $100,704.70 199,684.92 31,949.59
72 $103,138.39 197,586.90 31,613.90
73 $105,630.91 195,438.19 31,270.11
74 $108,183.65 193,237.54 30,918.01
75 $110,798.09 190,983.72 30,557.39
76 $113,475.71 188,675.42 30,188.07
77 $116,218.04 186,311.35 29,809.82
78 $119,026.64 183,890.14 29,422.42
79 $121,903.12 181,410.41 29,025.67
80 $124,849.11 178,870.77 28,619.32
81 $127,866.30 176,269.74 28,203.16
82 $130,956.40 173,605.86 27,776.94
83 $134,121.18 170,877.60 27,340.42
84 $137,362.44 168,083.41 26,893.35
85 $140,682.04 165,221.69 26,435.47
86 $144,081.85 162,290.82 25,966.53
87 $147,563.83 159,289.11 25,486.26
88 $151,129.96 156,214.87 24,994.38
89 $154,782.26 153,066.33 24,490.61
90 $158,522.84 149,841.70 23,974.67
91 $162,353.80 146,539.14 23,446.26
92 $166,277.35 143,156.77 22,905.08
93 $170,295.72 139,692.65 22,350.82
94 $174,411.20 136,144.83 21,783.17
95 $178,626.14 132,511.26 21,201.80
96 $182,942.94 128,789.88 20,606.38
97 $187,364.06 124,978.57 19,996.57
98 $191,892.03 121,075.15 19,372.02
99 $196,529.42 117,077.40 18,732.38
100 $201,278.88 112,983.04 18,077.29
101 $206,143.12 108,789.73 17,406.36
102 $211,124.91 104,495.08 16,719.21
103 $216,227.09 100,096.65 16,015.46
104 $221,452.58 95,591.91 15,294.71
105 $226,804.35 90,978.32 14,556.53
106 $232,285.46 86,253.23 13,800.52
107 $237,899.02 81,413.95 13,026.23
108 $243,648.25 76,457.72 12,233.23
109 $249,536.42 71,381.71 11,421.07
110 $255,566.88 66,183.04 10,589.29
111 $261,743.08 60,858.73 9,737.40
112 $268,068.54 55,405.75 8,864.92
113 $274,546.86 49,820.99 7,971.36
114 $281,181.74 44,101.26 7,056.20
115 $287,976.97 38,243.31 6,118.93
116 $294,936.41 32,243.79 5,159.01
117 $302,064.04 26,099.28 4,175.88
118 $309,363.92 19,806.28 3,169.00
119 $316,840.22 13,361.20 2,137.79
120 $324,497.19 6,760.36 1,081.66
Saldo insoluto Pago mensual
total
$5,390,428.26 $138,337.98
$5,382,358.96 $138,337.98
$5,374,094.66 $138,337.98
$5,365,630.63 $138,337.98
$5,356,962.06 $138,337.98
$12,848,084.00 $138,337.98
$12,826,240.16 $332,339.20
$12,803,868.43 $332,339.20
$12,780,956.05 $332,339.20
$12,757,489.95 $332,339.20
$12,733,456.75 $332,339.20
$12,708,842.75 $332,339.20
$12,683,633.92 $332,339.20
$12,657,815.87 $332,339.20
$12,631,373.88 $332,339.20
$12,604,292.88 $332,339.20
$12,576,557.42 $332,339.20
$12,548,151.69 $332,339.20
$12,519,059.49 $332,339.20
$12,489,264.22 $332,339.20
$12,458,748.91 $332,339.20
$12,427,496.14 $332,339.20
$12,395,488.09 $332,339.20
$12,362,706.52 $332,339.20
$12,329,132.72 $332,339.20
$12,294,747.56 $332,339.20
$12,259,531.42 $332,339.20
$12,223,464.23 $332,339.20
$12,186,525.41 $332,339.20
$12,148,693.91 $332,339.20
$12,109,948.14 $332,339.20
$12,070,266.02 $332,339.20
$12,029,624.91 $332,339.20
$11,988,001.64 $332,339.20
$11,945,372.48 $332,339.20
$11,901,713.11 $332,339.20
$11,856,998.64 $332,339.20
$11,811,203.57 $332,339.20
$11,764,301.79 $332,339.20
$11,716,266.55 $332,339.20
$11,667,070.45 $332,339.20
$11,616,685.45 $332,339.20
$11,565,082.82 $332,339.20
$11,512,233.12 $332,339.20
$11,458,106.21 $332,339.20
$11,402,671.24 $332,339.20
$11,345,896.60 $332,339.20
$11,287,749.89 $332,339.20
$11,228,197.98 $332,339.20
$11,167,206.90 $332,339.20
$11,104,741.86 $332,339.20
$11,040,767.25 $332,339.20
$10,975,246.59 $332,339.20
$10,908,142.51 $332,339.20
$10,839,416.76 $332,339.20
$10,769,030.13 $332,339.20
$10,696,942.48 $332,339.20
$10,623,112.72 $332,339.20
$10,547,498.75 $332,339.20
$10,470,057.43 $332,339.20
$10,390,744.61 $332,339.20
$10,309,515.07 $332,339.20
$10,226,322.49 $332,339.20
$10,141,119.41 $332,339.20
$10,053,857.26 $332,339.20
$9,964,486.27 $332,339.20
$9,872,955.49 $332,339.20
$9,779,212.71 $332,339.20
$9,683,204.48 $332,339.20
$9,584,876.05 $332,339.20
$9,484,171.36 $332,339.20
$9,381,032.96 $332,339.20
$9,275,402.05 $332,339.20
$9,167,218.40 $332,339.20
$9,056,420.31 $332,339.20
$8,942,944.60 $332,339.20
$8,826,726.56 $332,339.20
$8,707,699.91 $332,339.20
$8,585,796.79 $332,339.20
$8,460,947.68 $332,339.20
$8,333,081.38 $332,339.20
$8,202,124.97 $332,339.20
$8,068,003.79 $332,339.20
$7,930,641.35 $332,339.20
$7,789,959.31 $332,339.20
$7,645,877.46 $332,339.20
$7,498,313.63 $332,339.20
$7,347,183.67 $332,339.20
$7,192,401.41 $332,339.20
$7,033,878.57 $332,339.20
$6,871,524.77 $332,339.20
$6,705,247.41 $332,339.20
$6,534,951.69 $332,339.20
$6,360,540.49 $332,339.20
$6,181,914.34 $332,339.20
$5,998,971.41 $332,339.20
$5,811,607.35 $332,339.20
$5,619,715.32 $332,339.20
$5,423,185.90 $332,339.20
$5,221,907.03 $332,339.20
$5,015,763.91 $332,339.20
$4,804,639.00 $332,339.20
$4,588,411.91 $332,339.20
$4,366,959.33 $332,339.20
$4,140,154.98 $332,339.20
$3,907,869.52 $332,339.20
$3,669,970.50 $332,339.20
$3,426,322.25 $332,339.20
$3,176,785.83 $332,339.20
$2,921,218.95 $332,339.20
$2,659,475.88 $332,339.20
$2,391,407.34 $332,339.20
$2,116,860.48 $332,339.20
$1,835,678.74 $332,339.20
$1,547,701.77 $332,339.20
$1,252,765.36 $332,339.20
$950,701.32 $332,339.20
$641,337.40 $332,339.20
$324,497.19 $332,339.20
-$0.00 $332,339.20
CAPITAL DE TRABAJO
EMPRESA: Alimentos para Ganado Bos Taurus SPR de RI

Pesos
CONCEPTOS MES 1 MES 2 MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 Total
Venta de media canal 2,002,143 2,002,143 2,002,143 2,002,143 2,002,143 2,002,143 2,002,143 2,002,143 2,002,143 2,002,143 2,002,143 22,023,572
Venta de ahujas 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 1,320,000
Venta de cajas 0 0 0 0 0 0 0 0 0 0 0 0 0
Total de ingresos: 0 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 23,343,572
Costos de operación 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 603,360
Materia prima 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 18,240,000
Insumos directos 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 675,966
Costos de distribución 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 264,420
0
Subtotal Costos Variables: 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 1,648,646 19,783,746
Costos de administracion 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 467,616
Servicios 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 51,600
Otros gastos 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 24,840
Gastos finacieros 138,338 138,338 138,338 138,338 138,338 138,338 332,339 332,339 332,339 332,339 332,339 2,123,146 4,614,870
0
0
Subtotal Costos Fijos: 183,676 183,676 183,676 183,676 183,676 183,676 377,677 377,677 377,677 377,677 377,677 2,168,484 5,158,926
0
2 Total costos y gastos de operación: 1,832,321 1,832,321 1,832,321 1,832,321 1,832,321 1,832,321 2,026,323 2,026,323 2,026,323 2,026,323 2,026,323 3,817,130 24,942,672
3 Saldo mensual (1-2): -1,832,321 289,821 289,821 289,821 289,821 289,821 95,820 95,820 95,820 95,820 95,820 -1,694,987 -1,599,101
4 Saldo acumulado ( / 1 ): -1,832,321 -1,542,500 -1,252,679 -962,857 -673,036 -383,214 -287,394 -191,574 -95,754 66 95,886 -1,599,101
5 Capital de trabajo: 1,832,321 7 Financiamiento solicitado: 1,832,321.5 100%
6 Máximo financiable (%): 100% 1,832,321 8 Aportación acreditado: 0.0 0%

Nombre del Solicitante: Alimentos para Ganado Bos Taurus SPR de RI
FLUJO DE EFECTIVO MENSUAL AÑO 1
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 TOTAL ANUAL
A SALDO INICIAL (Caja+ Bancos) -24,909 148,984 322,877 496,770 670,663 844,556 902,048 959,540 1,017,032 1,074,524 1,132,016 0
B INGRESOS OPERATIVOS (Suma) 0 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 23,343,572
● Ventas Totales 0 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 23,343,572
● Cuentas por cobrar (Clentes) 0 0 0 0 0 0 0 0 0 0 0 0 0
C EGRESOS OPERATIVOS (Suma) 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 1,693,984 20,327,802
● Costos de operación 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 50,280 603,360
● Materia prima 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 18,240,000
● Insumos directos 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 56,331 675,966
● Costos de distribución 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 22,035 264,420
● 0 0 0 0 0 0 0 0 0 0 0 0 0
● Costos de administracion 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 38,968 467,616
● Servicios 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 51,600
● Otros gastos 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 24,840
● 0 0 0 0 0 0 0 0 0 0 0 0 0
D FLUJO OPERATIVO (B - C) -1,693,984 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 3,015,770
E INGRESOS NO OPERATIVOS (Suma) 5,398,307 0 0 0 0 0 0 0 0 0 0 0 5,398,307
● Créditos 5,398,307 0 0 0 0 0 0 0 0 0 0 0 5,398,307
● Otros Ingresos no Operativos 0 0 0 0 0 0 0 0 0 0 0 0 0
F EGRESOS NO OPERATIVOS (S 3,745,838 138,338 138,338 138,338 138,338 138,338 332,339 332,339 332,339 332,339 332,339 2,123,146 8,222,370
● Amortización Crédito Simple 7,879 8,069 8,264 8,464 8,669 8,878 21,844 22,372 22,912 23,466 24,033 24,614 189,464
● Intereses Crédito Simple 112,465 112,301 112,132 111,960 111,784 111,603 267,668 267,213 266,747 266,270 265,781 265,280 2,271,206
IVA de los intereses 17,994 17,968 17,941 17,914 17,885 17,857 42,827 42,754 42,680 42,603 42,525 42,445 363,393
● Compra de Activo Fijo 0 0 0 0 0 0 0 0 0 0 0 0 0
Recuperacion capital de trabajo 0 0 0 0 0 0 0 0 1,790,807 1,790,807
Transporte y equipamiento 3,607,500 0 0 0 0 0 0 0 0 0 0 0 3,607,500
● Otros Egresos no Operativos 0 0 0 0 0 0 0 0 0 0 0 0 0
G FLUJO NO OPERATIVO (E- F) 1,652,469 -138,338 -138,338 -138,338 -138,338 -138,338 -332,339 -332,339 -332,339 -332,339 -332,339 -2,123,146 -2,824,063
H IMPUESTOS Y PTU -16,606 115,929 115,929 115,929 115,929 115,929 38,328 38,328 38,328 38,328 38,328 -677,995 76,683
I FLUJO DEL PERIODO (D + G - H) -24,909 173,893 173,893 173,893 173,893 173,893 57,492 57,492 57,492 57,492 57,492 -1,016,992 115,024
SALDO FINAL (A + I) -24,909 148,984 322,877 496,770 670,663 844,556 902,048 959,540 1,017,032 1,074,524 1,132,016 115,024 115,024
PREMISAS / SUPUESTOS:
Nombre y Firma del Cliente o Representante Legal
DGAC-SCAC
A SALDO INICIAL (Caja+ Bancos) 115,024 172,516 230,008 287,500 344,992 402,484 459,977 517,469 574,961 632,453 689,945 747,437 115,024
B INGRESOS OPERATIVOS (Suma) 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 25,465,715
● Ventas Totales 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 25,465,715
● Materia prima 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 18,240,000
● 0 0 0 0 0 0 0 0 0 0 0 0 0
● Servicios 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 51,600
● Otros gastos 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 24,840
● 0 0 0 0 0 0 0 0 0 0 0 0 0
D FLUJO OPERATIVO (B - C) 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 428,159 5,137,913
E INGRESOS NO OPERATIVOS (Suma) 0 0 0 0 0 0 0 0 0 0 0 0 0
● Créditos refaccionario 0 0 0 0 0 0 0 0 0 0 0 0 0
F EGRESOS NO OPERATIVOS (S 332,339 332,339 332,339 332,339 332,339 332,339 332,339 332,339 332,339 332,339 332,339 332,339 3,988,070
● Intereses Crédito Simple 264,768 264,242 263,704 263,154 262,589 262,012 261,420 260,814 260,193 259,557 258,906 258,239 3,139,598
● IVA de los intereses 42,363 42,279 42,193 42,105 42,014 41,922 41,827 41,730 41,631 41,529 41,425 41,318 502,336
● Recuperacion capital de trabajo 0 0 0 0 0 0 0 0 0 0 0 0 0
● Transporte y equipamiento 0 0 0 0 0 0 0 0 0 0 0 0 0
G FLUJO NO OPERATIVO (E- F) -332,339 -332,339 -332,339 -332,339 -332,339 -332,339 -332,339 -332,339 -332,339 -332,339 -332,339 -332,339 -3,988,070
H IMPUESTOS Y PTU 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 459,937
I FLUJO DEL PERIODO (D + G - H) 57,492 57,492 57,492 57,492 57,492 57,492 57,492 57,492 57,492 57,492 57,492 57,492 689,905
SALDO FINAL (A + I) 172,516 230,008 287,500 344,992 402,484 459,977 517,469 574,961 632,453 689,945 747,437 804,929 804,929
1)
2)
3)
4)
5)
DGAC-SCAC
A SALDO INICIAL (Caja+ Bancos) 804,929 862,421 919,913 977,406 1,034,898 1,092,390 1,149,882 1,207,374 1,264,866 1,322,358 1,379,850 1,437,342 804,929
● Ventas Totales 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 25,465,715
● Materia prima 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 18,240,000
● 0 0 0 0 0 0 0 0 0 0 0 0 0
● Servicios 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 51,600
● Otros gastos 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 24,840
● 0 0 0 0 0 0 0 0 0 0 0 0 0
Intereses Crédito Simple 257,556 256,857 256,141 255,407 254,656 253,886 253,098 252,291 251,464 250,617 249,750 248,862 3,040,584
Recuperacion capital de trabajo 0 0 0 0 0 0 0 0 0 0 0 0 0
Recuperación de la Aportación 0 0 0 0 0 0 0 0 0 0 0 0
Transporte y equipamiento 0 0 0 0 0 0 0 0 0 0 0 0 0
H IMPUESTOS Y PTU 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 459,937
SALDO FINAL (A + I) 862,421 919,913 977,406 1,034,898 1,092,390 1,149,882 1,207,374 1,264,866 1,322,358 1,379,850 1,437,342 1,494,835 1,494,835
1)
2)
3)
4)
5)
DGAC-SCAC
A SALDO INICIAL (Caja+ Bancos) 1,494,835 1,552,327 1,609,819 1,667,311 1,724,803 1,782,295 1,839,787 1,897,279 1,954,771 2,012,263 2,069,756 2,127,248 1,494,835
● Ventas Totales 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 25,465,715
● Materia prima 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 18,240,000
● 0 0 0 0 0 0 0 0 0 0 0 0 0
● Servicios 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 51,600
● Otros gastos 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 24,840
● 0 0 0 0 0 0 0 0 0 0 0 0 0
H IMPUESTOS Y PTU 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 459,937
SALDO FINAL (A + I) 1,552,327 1,609,819 1,667,311 1,724,803 1,782,295 1,839,787 1,897,279 1,954,771 2,012,263 2,069,756 2,127,248 2,184,740 2,184,740
1)
2)
3)
4)
5)
DGAC-SCAC
A SALDO INICIAL (Caja+ Bancos) 2,184,740 2,242,232 2,299,724 2,357,216 2,414,708 2,472,200 2,529,692 2,587,185 2,644,677 2,702,169 2,759,661 2,817,153 2,184,740
● Ventas Totales 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 2,122,143 25,465,715
● Materia prima 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 18,240,000
● 0 0 0 0 0 0 0 0 0 0 0 0 0
● Servicios 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 51,600
● Otros gastos 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 2,070 24,840
● 0 0 0 0 0 0 0 0 0 0 0 0 0
H IMPUESTOS Y PTU 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 38,328 459,937
SALDO FINAL (A + I) 2,242,232 2,299,724 2,357,216 2,414,708 2,472,200 2,529,692 2,587,185 2,644,677 2,702,169 2,759,661 2,817,153 2,874,645 2,874,645
1)
2)
3)
4)
5)
DGAC-SCAC
PROYECTO DE ENGORDA DE BECERROS
ESTADO DE RESULTADOS
ESTADO DE RESULTADOS PROYECTADO A 5 AÑOS DE VIDA DEL PROYECTO.

CONCEPTO/PERIODO Proyectados
Año 1 Año 2 Año 3
INGRESOS POR VENTAS 23,343,572 25,465,714.57 25,465,714.57
COSTOS DE PRODUCCION 19,783,746 19,783,746.00 19,783,746.00
UTILIDAD BRUTA 3,559,826 5,681,968.57 5,681,968.57
GASTOS DE ADMINISTRACION Y VENTAS 544,056.00 544,056.00 544,056.00
UTILIDAD DE OPERACIÓN 3,015,770 5,137,913 5,137,913
GASTOS FINANCIEROS (REITEGROS) 189,464 346,136 460,993

INTERESES 2,634,599 3,641,934 3,527,077
UTILIDADES ANTES DE IMPUESTOS 191,707 1,149,842 1,149,842
P.T.U. (10%) 19,171 114,984 114,984

ISR 57,512 344,953 344,953
UTILIDAD NETA 115,024 689,905 689,905
EGRESOS TOTALES 22,684,491.73 24,231,753.29 24,231,753.29

RROS
Año 4 Año 5
25,465,714.57 25,465,714.57
19,783,746.00 19,783,746.00
5,681,968.57 5,681,968.57
544,056.00 544,056.00
5,137,913 5,137,913
613,963 798,398
3,374,107 3,189,673
1,149,842 1,149,842
114,984 114,984
344,953 344,953
689,905 689,905
24,231,753.29 24,231,753.29
PUNTO DE EQUILIBRIO
Concepto Año 1 Año 2 Año 3
Ingresos 23,343,572 25,465,715 25,465,715

Costos Fijos 544,056 544,056 544,056
Costos Variables 19,783,746 19,783,746 19,783,746
Punto de Equilibrio en valor ($) 3,567,649 2,438,376 2,438,376
Punto de Equilibrio en porcentaje 15.28% 9.58% 9.58%

Año 4 Año 5
25,465,715 25,465,715
544,056 544,056
19,783,746 19,783,746
2,438,376 2,438,376
9.58% 9.58%
INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Inversiones para el proyecto Valor de Rescate
Año de Ingresos Egresos Fija Diferida Cap de trab. Valor Recup. De Flujo Neto de
operación totales totales Residual cap. De Trab. Efectivo
0 - 0 3,607,500.00 - 1,790,807 -5,398,307.15
1 23,343,571.69 20,327,802.00 3,015,769.69
2 25,465,714.57 20,327,802.00 5,137,912.57
3 25,465,714.57 20,327,802.00 5,137,912.57
4 25,465,714.57 20,327,802.00 5,137,912.57
5 25,465,714.57 20,327,802.00 -45,000.00 0 5,092,912.57
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Año Costos Beneficios Factor de Costos Beneficios Flujo neto de
de totales totales actualización actualizados actualizados efectivo act.
operación ($) ($) 10.0% ($) ($) ($)
0 5,398,307 0 1.000 5,398,307.15 0.00 -5,398,307.15
1 20,327,802 23,343,572 0.909 18,479,820.00 21,221,428.81 2,741,608.81
2 20,327,802 25,465,715 0.826 16,799,836.36 21,046,045.10 4,246,208.73
3 20,327,802 25,465,715 0.751 15,272,578.51 19,132,768.27 3,860,189.76
4 20,327,802 25,465,715 0.683 13,884,162.28 17,393,425.70 3,509,263.42
5 20,327,802 25,420,715 0.621 12,621,965.71 15,784,263.72 3,162,298.01
Total 107,037,317 125,161,430 82,456,670.02 94,577,931.60 12,121,261.58
DEPRECIACIONES
Costo
Concepto Unidad Cantidad
Unitario
INVERSION FIJA (DEPRECIACION)

Motocicletas unidad 6 20,000
Kit de cochillos Paquete 15 4,500
0 0 0 0
0 0 0 0
TOTAL
Años de Drepreciacio
Costo Total Depreciacio Valor Residual
Vida Util n en 5 años
n Anual
120,000.00 5.00 24,000.00 120,000.00 -

67,500.00 3.00 22,500.00 112,500.00 (45,000.00)
- - - -
- - - -
187,500.00 46,500.00 232,500.00 -45,000.00

Evaluación Financiera - Rastro2 - 2023 Final

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Sacrificio semanal Cbz 20

Costo canal kg $67.54

UNIDAD DE INVERSIÓN APORTACIONES

TOTAL INVERSIÓN FIJA 3,607,500.00 -

TOTAL INVERSIÓN DIFERIDA - -

TOTAL CAPITAL DE TRABAJO 1,790,807 -

Personal Concepto U/M Costo unitario CantidaFrecuenGasto Mes

Costos de distribución Diesel Lt 23 91.3 4.0 8,395

Total de costos 1,678,504

CONCEPTO/AÑOS AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

Costos totales (Costos 20,327,802.00 20,327,802.00 20,327,802.00 20,327,802.00 20,327,802.00

Medias canales Canal -

Ahujas (Vísceras rojas y verdes, cabeza) Concepto MES 1

Precio de visceras para venta (Kg) $1,500.00

Total anual $1,320,000

Presupuesto Anual de Ingresos

MES 2 MES 3 MES 4 MES 5 MES 6 MES 7

$2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88

MES 2 MES 3 MES 4 MES 5 MES 6 MES 7

$120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00

$2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88 $2,002,142.88

MES 8 MES 9 MES 10 MES 11 MES 12

$120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00

Amortizacion a Intereses IVA de los

EMPRESA: Alimentos para Ganado Bos Taurus SPR de RI

5 Capital de trabajo: 1,832,321 7 Financiamiento solicitado: 1,832,321.5 100%

6 Máximo financiable (%): 100% 1,832,321 8 Aportación acreditado: 0.0 0%

Nombre y Firma del Cliente o Representante Legal

Nombre y Firma del Cliente o Representante Legal

Nombre y Firma del Cliente o Representante Legal

Nombre y Firma del Cliente o Representante Legal

Nombre y Firma del Cliente o Representante Legal

ESTADO DE RESULTADOS PROYECTADO A 5 AÑOS DE VIDA DEL PROYECTO.

INGRESOS POR VENTAS 23,343,572 25,465,714.57 25,465,714.57

COSTOS DE PRODUCCION 19,783,746 19,783,746.00 19,783,746.00

UTILIDAD BRUTA 3,559,826 5,681,968.57 5,681,968.57

GASTOS DE ADMINISTRACION Y VENTAS 544,056.00 544,056.00 544,056.00

UTILIDAD DE OPERACIÓN 3,015,770 5,137,913 5,137,913

GASTOS FINANCIEROS (REITEGROS) 189,464 346,136 460,993

UTILIDADES ANTES DE IMPUESTOS 191,707 1,149,842 1,149,842

P.T.U. (10%) 19,171 114,984 114,984

UTILIDAD NETA 115,024 689,905 689,905

EGRESOS TOTALES 22,684,491.73 24,231,753.29 24,231,753.29

Concepto Año 1 Año 2 Año 3

Ingresos 23,343,572 25,465,715 25,465,715

Punto de Equilibrio en valor ($) 3,567,649 2,438,376 2,438,376

Punto de Equilibrio en porcentaje 15.28% 9.58% 9.58%

INVERSION FIJA (DEPRECIACION)

120,000.00 5.00 24,000.00 120,000.00 -

187,500.00 46,500.00 232,500.00 -45,000.00

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