Escolar Documentos
Profissional Documentos
Cultura Documentos
(UNAN-LEON)
FACULTAD DE CIENCIAS ECONOMICAS Y EMPRESARIALES
PRECIO
Und de libra pollo
Und de libra menudo
AO
2010
2011
2012
2013
2014
1 MES
29.28
18
INFLACION
INFLACION %
9.23%
7.95%
6.62%
5.67%
5.55%
7.00%
INFLACION PROYECTADA
2015
6.03%
2016
6.52%
2017
7.00%
2018
7.49%
2019
7.97%
Promedio
7.00%
2 MES
29.58
18.18
3 MES
29.87
18.36
VARIACION
Vi-V`
-0.01
-0.01
-0.01
0.00
-0.01
0.00
0.00
0.00
0.01
DEVALUACION DE LA MONEDA
DEVALUACION MENSUAL
INCREMENTO EN EL PRECIO A
INCREMENTO MENSUAL
4 MES
30.17
18.55
5 MES
30.47
18.73
6 MES
30.78
18.92
Desviacion
Estandar
(Vi-V`)^2
0.00001296
0.00001681
0.00000009
0.000064
0.00009386
0.000023465 0.00484407
7.00%
0.58%
5%
0.42%
12.00%
1.00%
7 MES
31.09
19.11
8 MES
31.40
19.30
9 MES
31.71
19.49
Polticas de ventas
Ventas de Contado
Ventas de Crdito
Vigencia del Crdito
10 MES
32.03
19.69
de ventas
30 das
11 MES
32.35
19.88
12 MES
32.67
20.08
Politicas de compras
Compras de contado
Compras de crdito
Vigencia del Crdito
30 das
32,000.00
7,000.00
25,500.00
41,040.00
1,000.00
1,800.00
277.93
2,700.00
600.00
1,200.00
9,000.00
INVERSION FIJA
CONCEPTO
Materiales y equipos de usos
Mobiliario y equipo de oficinas
Freezer
Equipo de computo
SUB TOTAL
INVERSION DIFERIDA
Rentas de galera de pollo de 8x35 mts
Gastos legales
SUB TOTAL
TOTAL INVERSION INICIAL
TOTAL INVEERCION INICIAIL $
REQUERIMIEN
T/C
U/M
DETALLE
1 Aves de 1
2 Aves de 1
3 Aves de 1
CONCEPTO
DE COMPRAS DE AVES
semana nacidos
semana nacidos
semana nacidos
Bascula
unidad
unidad
unidad
unidad
unidad
unidad
CANTIDAD
500
500
500
72
1
1
1
1
2
2
6750
SION INICIAL
8 mts
122,117.93
MONTO
38,000.00
10,700.00
9,500.00
5,272.00
TOTAL
63,472.00
21,000.00
7,000.00
26.71
Cantidad
28,000.00
213,589.93
7,996.99
Costo Unitario C$
Costos total C$
1
1
25
20
1
25
25
1
500.00
2500.00
400.00
600.00
2500.00
200.00
100.00
3000.00
US
PRECIO
TOTAL
17.00
17.00
17.00
TOTAL
8,500.00
8,500.00
8,500.00
25,500.00
575.00
41,040.00
7,000.00
7,000.00
7,000.00
TOTAL
7,000.00
7,000.00
7,000.00
21,000.00
3,500.00
3,000.00
600.00
3,500.00
6,000.00
1,200.00
10,700.00
0.40
2,700.00
500.0
2,500.0
10,000.0
12,000.0
2,500.0
5,000.0
2,500.0
3,000.0
38,000.00
Galera de pollo
Capasidad:1500
Bodega de concentrado
RESUMEN
Inversion
Inversion
Inversion
TOTAL
TOTAL
T/C
Circulante
Fija
Deferida
$
1
500 Pollos
26.71
122,117.93
63,472.00
28,000.00
213,589.93
7,996.99
Galera de pollo
Capasidad:1500
35 mts
2
500 Pollos
3
500 Pollos
CONTADO
80% POLLO
70% MENUDO
TOTAL
ENERO
FEBRERO
85,182.11
7,635.62
92,817.73
CREDITO
20%
20% POLLO
30% MENUDO
TOTAL
TOTAL VENTAS PRESUPUESTADAS
ENERO
FEBRERO
21,295.53
3,272.41
24,567.94
117,385.67
ENERO
29.3
0
-
FEBRERO
29.6
3600
106,477.64
18.00
0
-
18.18
600
10,908.03
CONCEPTO
PRECIO LIBRA DE POLLO
TOTAL LIBRA DE POLLO
INGRESO X VENTAS POLLO
PRCIO LIBRA DE MENUDO
TOTAL LIBRA DE MENUDO
INGRASOS X VENTAS DE MENUDO
MARZO
74,527.09
6,680.52
81,207.61
ABRIL
86,894.73
7,789.14
94,683.87
MAYO
75,915.78
6,805.00
82,720.78
JUNIO
88,641.79
7,945.74
96,587.53
MARZO
18,631.77
2,863.08
21,494.85
102,702.46
ABRIL
21,723.68
3,338.20
25,061.88
119,745.75
MAYO
18,978.95
2,916.43
21,895.37
104,616.16
JUNIO
22,160.45
3,405.32
25,565.76
122,153.29
MARZO
29.9
3118.5
93,158.86
ABRIL
30.2
3600
108,618.41
MAYO
30.5
3114
94,894.73
JUNIO
30.8
3600
110,802.23
18.36
519.75
9,543.60
18.55
600
11,127.34
18.73
519
9,721.43
18.92
600
11,351.06
JULIO
77,554.01
6,951.85
84,505.86
AGOSTO
90,423.97
8,105.49
98,529.46
SEPTIEMBRE
78,999.11
7,081.38
86,080.49
OCTUBRE
92,241.98
8,268.46
100,510.44
JULIO
19,388.50
2,979.36
22,367.87
106,873.73
AGOSTO
22,605.99
3,473.78
26,079.77
124,609.24
SEPTIEMBRE
19,749.78
3,034.88
22,784.66
108,865.15
OCTUBRE
23,060.49
3,543.63
26,604.12
127,114.56
JULIO
31.1
3118.5
96,942.52
AGOSTO
31.4
3600
113,029.96
SEPTIEMBRE
31.7
3114
98,748.89
OCTUBRE
32.0
3600
115,302.47
19.11
519.75
9,931.21
19.30
600
11,579.28
19.49
519
10,116.26
19.69
600
11,812.08
NOVIEMBRE
80,703.87
7,234.20
87,938.07
DICIEMBRE
94,096.54
8,434.70
102,531.24
TOTAL
1 AO
925,180.99
82,932.09
1,008,113.08
NOVIEMBRE
20,175.97
3,100.37
23,276.34
111,214.41
DICIEMBRE
23,524.14
3,614.87
27,139.01
129,670.25
231,295.25
35,542.33
266,837.57
1,274,950.65
NOVIEMBRE
32.3
3118.5
100,879.84
DICIEMBRE
32.7
3600
117,620.68
19.88
519.75
10,334.57
20.08
600
12,049.57
2 AO
1,129,119.12
298,866.68
1,427,985.79
3 AO
4 AO
5 AO
1,264,649.77
1,416,448.48
1,586,467.91
334,740.30
1,599,390.08
374,919.92
1,791,368.39
419,922.38
2,006,390.29
CONCEPTO
Ventas de pollo
Ventas de Menudos
TOTAL VENTAS
AO 1
1,008,113.08
266,837.57
1,274,950.65
AO 2
1,129,119.12
298,866.68
1,427,985.79
AO 3
1,264,649.77
334,740.30
1,599,390.08
AO 4
1,416,448.48
374,919.92
1,791,368.39
AO5
1,586,467.91
419,922.38
2,006,390.29
1 MES
RUBROS
Cantidad de inicio
Mortalidad (unids)
Cantidad Final
Consumo de alimento
Cantidad de inicio
Mortalidad (unids)
Canidad final
Consumo de alimento
Cantidad de Inicio
Mortalidad (unids)
Cantidad final
Consumo de alimento
RUBROS
COMPRAS DE POLLO
VENTA DE UNIDAD DE POLLO
RENDIMIENTO LBS/AVES
RENDIMIENTO MENUDO/AVES
TOTAL LIBRAS DE POLLO
TOTAL LIBRAS DE MENUDO
Total libras de pollo del ciclo
PM
MOD
CIF
TOTAL COSTOS
PRECIO X LIBRA
MARGEN DE GANANCIA
TOTAL PRECIO X LIBRA
TOTAL
1 SEMANA
500
40qq
500
2 SEMANA
1.5
2.5
40qq
500
1.5
40qq
1 MES
1500
2 MES
800
4.5
0.75
3600
600
40%
6718.5
66,900.00
35,258.28
38,374.51
140,532.79
20.92
8.37
29.28
1 MES
3 SEMANA
1.5
3 MES
1500
693
4.5
0.75
3118.5
519.75
1493
41,400.00
2.5
4 MES
4
5 MES
800
4.5
0.75
3600
600
27.73
4.5
5.5
800
4.5
0.75
3600
600
7 MES
1500
693
4.5
0.75
3118.5
519.75
6 MES
1500
692
4.5
0.75
3114
519
1493
72
0.0482250502
8 SEMANA
Destace y Limpieza
9 SEMANA
500
10 SEMANA
3 MES
11 SEMANA
12 SEMANA
98 VENTA
1.5
Destace y Limpieza
302
2.5
8 MES
800
4.5
0.75
3600
600
4.5
2.5
195 VENTA
1.5
500
2
498
6
500
Destace y Limpieza
500
55
9 MES
1500
692
4.5
0.75
3114
519
250
10 MES
800
4.5
0.75
3600
600
193 VENTA
1.5
11 MES
1500
693
4.5
0.75
3118.5
519.75
2.5
12 MES
800
4.5
0.75
3600
600
4 MES
13
14
5.5
5 MES
15
16
Destace y limpieza
3
497
6
400
17
500
18
97
1.5
Destace y Limpieza
4.5
5.5
1
499
6
303
2.5
500
196
1.5
destace y limpieza
4.5
5.5
4
496
6
54
250
5 MES
6 MES
19
20
21
4.5
22
5.5
23
24
Destace y Limpieza
6
Destace y Limpieza
2.5
4.5
5.5
192
1.5
2.5
4.5
5.5
500
7 MES
25
500
26
1.5
Destace y Limpieza
8 MES
27
2.5
28
29
30
4.5
5.5
2.5
4.5
5.5
1.5
2.5
4.5
500
1.5
Destace y Limpieza
500
8 MES
9 MES
31
32
Destace y Limpieza
33
500
34
1.5
Destace y Limpieza
2.5
1.5
Destace y Limpieza
36
4.5
2.5
1.5
2.5
500
5.5
35
500
10 MES
37
38
5.5
11 MES
39
40
Destace y Limpieza
41
500
1.5
Destace y Limpieza
4.5
5.5
42
2.5
500
1.5
Destace y Limpieza
4.5
5.5
11 MES
12 MES
43
44
45
46
47
48
Destace y Limpieza
4.5
5.5
2.5
4.5
5.5
1.5
2.5
4.5
5.5
500
RUBROS
Insumos (concentrado)
CANTIDAD (qq)
PRECIO x qq
TOTAL
AVES DE 1 SEMANA
CANTIDAD AVES
PRECIO X AVES
TOTAL
MES
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
1 MES
72
575.00
41,400.00
1500
17.00
25,500.00
2 MES
581.90
17.07
3 MES
72
588.88
42,399.69
1500
17.14
25,712.94
4 MES
595.95
17.21
5 MES
72
603.10
43,423.52
1500
17.29
25,927.66
6 MES
610.34
17.36
7 MES
72
617.67
44,472.07
1500
17.43
26,144.18
8 MES
625.08
17.50
9 MES
72
632.58
45,545.94
1500
17.57
26,362.50
10 MES
640.17
17.65
11 MES
72
647.86
46,645.74
1500
17.72
26,582.64
12 MES
1 AO
655.63
263,886.94
17.80
156,229.93
2 AO
3 AO
4 AO
5 AO
301,891.45
345,369.29
395,108.73
452,011.55
174,982.55
195,986.09
219,510.74
245,859.09
Nombres
JOSE MANUEL
CARLOS ALBERTO
MIGUEL ANGEL
LUIS ANTONIO
Apellidos
LOPEZ PEREZ
OSORIO VILLEGAS
RUIZPALACIOS MENDIETA
VILLAVICENCIOS GARCIA
MIRIAN RAQUEL
JURIS FRNCISCO
BARAHONA SOZA
FLORES CANO
NOTAS ACLARATORIAS
ACTUALIZACION LEGAL AO 2015
TRIBUTOS.
INSS PATRONAL
INATEC
CARGA SALARIAL.
TRECEAVO MES
INDEGNIZACIONES
RETENCIONES
RETENCION INSS LABORAL
Nombres
JOSE MANUEL
CARLOS ALBERTO
MIGUEL ANGEL
LUIS ANTONIO
Apellidos
LOPEZ PEREZ
OSORIO VILLEGAS
RUIZPALACIOS MENDIETA
VILLAVICENCIOS GARCIA
MIRIAN RAQUEL
BARAHONA SOZA
JURIS FRNCISCO
FLORES CANO
NOTAS ACLARATORIAS
ACTUALIZACION LEGAL AO 2015
TRIBUTOS.
INSS PATRONAL
INATEC
CARGA SALARIAL.
TRECEAVO MES
INDEGNIZACIONES
RETENCIONES
RETENCION INSS LABORAL
INCREMENT0 SALARIAL
Nombres
JOSE MANUEL
CARLOS ALBERTO
MIGUEL ANGEL
LUIS ANTONIO
Apellidos
LOPEZ PEREZ
OSORIO VILLEGAS
RUIZPALACIOS MENDIETA
VILLAVICENCIOS GARCIA
MIRIAN RAQUEL
JURIS FRNCISCO
BARAHONA SOZA
FLORES CANO
NOTAS ACLARATORIAS
ACTUALIZACION LEGAL AO 2015
TRIBUTOS.
INSS PATRONAL
INATEC
CARGA SALARIAL.
TRECEAVO MES
INDEGNIZACIONES
RETENCIONES
RETENCION INSS LABORAL
INCREMENT0 SALARIAL
Nombres
JOSE MANUEL
CARLOS ALBERTO
MIGUEL ANGEL
LUIS ANTONIO
Apellidos
LOPEZ PEREZ
OSORIO VILLEGAS
RUIZPALACIOS MENDIETA
VILLAVICENCIOS GARCIA
MIRIAN RAQUEL
JURIS FRNCISCO
BARAHONA SOZA
FLORES CANO
NOTAS ACLARATORIAS
ACTUALIZACION LEGAL AO 2015
TRIBUTOS.
INSS PATRONAL
INATEC
CARGA SALARIAL.
TRECEAVO MES
INDEGNIZACIONES
RETENCIONES
RETENCION INSS LABORAL
INCREMENT0 SALARIAL
Nombres
JOSE MANUEL
CARLOS ALBERTO
MIGUEL ANGEL
LUIS ANTONIO
Apellidos
LOPEZ PEREZ
OSORIO VILLEGAS
RUIZPALACIOS MENDIETA
VILLAVICENCIOS GARCIA
MIRIAN RAQUEL
JURIS FRNCISCO
BARAHONA SOZA
FLORES CANO
NOTAS ACLARATORIAS
ACTUALIZACION LEGAL AO 2015
TRIBUTOS.
INSS PATRONAL
INATEC
CARGA SALARIAL.
TRECEAVO MES
INDEGNIZACIONES
RETENCIONES
RETENCION INSS LABORAL
INCREMENT0 SALARIAL
Moneda
Cordoba
Cordoba
Cordoba
Cordoba
3,100.00
3,100.00
3,100.00
3,600.00
12,900.00
154,800.00
contador
Administrador
Cordoba
Cordoba
3,600.00
5,100.00
8,700.00
18%
2%
8.33%
8.33%
6.25%
Moneda
Cordoba
Cordoba
Cordoba
Cordoba
3,481.30
3,481.30
3,481.30
4,042.80
14,486.70
173,840.40
contador
Cordoba
4,042.80
Administrador
Cordoba
5,727.30
9,770.10
117,241.20
18%
2%
8.33%
8.33%
6.25%
12.30% NOTA:
112.30%
Moneda
Cordoba
Cordoba
Cordoba
Cordoba
3,909.50
3,909.50
3,909.50
4,540.06
16,268.56
195,222.77
contador
Administrador
Cordoba
Cordoba
18%
2%
8.33%
8.33%
6.25%
4,540.06
6,431.76
10,971.82
131,661.87
12.30%
112.30%
DISTRIBUIDORA DON POLLO, S.A.
Planilla del ao 2018
Tarea
Trabajador 1
Trabajador 2
Trabajador 3
Veterinario
Moneda
Cordoba
Cordoba
Cordoba
Cordoba
4,390.37
4,390.37
4,390.37
5,098.49
18,269.60
219,235.17
contador
Administrador
Cordoba
Cordoba
5,098.49
7,222.86
12,321.36
147,856.28
18%
2%
8.33%
8.33%
6.25%
12.30%
112.30%
DISTRIBUIDORA DON POLLO, S.A.
Planilla del ao 2019
Tarea
Trabajador 1
Trabajador 2
Trabajador 3
Veterinario
Moneda
Cordoba
Cordoba
Cordoba
Cordoba
4,930.38
4,930.38
4,930.38
5,725.61
20,516.76
246,201.10
contador
Administrador
Cordoba
Cordoba
18%
2%
8.33%
8.33%
6.25%
12.30%
112.30%
5,725.61
8,111.28
13,836.88
166,042.60
225.00
318.75
543.75
225.00
318.75
3,375.00
4,781.25
648.00
918.00
72.00
102.00
x 12 meses
252.68
252.68
3,790.13
727.70
80.86
5,727.30
357.96
610.63
357.96
5,369.34
1,030.91
114.55
x 12 meses
TENDRA DURANTE LA VIDA DEL PROYECTO, DEBIDO A QUE ESTE TIPO DE DATO ES DEPENDIENTE DE LAS NEGO
283.75
401.98
685.74
283.75
401.98
4,256.31
6,029.77
817.21
1,157.72
x 12 meses
90.80
128.64
318.66
451.43
770.08
318.66
451.43
4,779.84
6,771.44
917.73
1,300.12
101.97
144.46
x 12 meses
5,725.61
8,111.28
357.85
506.95
864.81
357.85
506.95
5,367.76
7,604.32
1,030.61
1,460.03
x 12 meses
114.51
162.23
total aportes
620.00
620.00
620.00
720.00
2,580.00
30,960.00
720.00
1,020.00
1,740.00
20,880.00
total aportes
696.26
696.26
696.26
808.56
2,897.34
34,768.08
808.56
PRESTACIONES SOCIALES
Treceavo Mes indegnizacion
258.23
258.23
258.23
258.23
258.23
258.23
299.88
299.88
1,074.57
1,074.57
12,894.84
12,894.84
299.88
424.83
724.71
8,696.52
2,149.14
299.88
424.83
724.71
8,696.52
1,449.42
3,598.56
PRESTACIONES SOCIALES
Treceavo Mes indegnizacion
289.99
289.99
289.99
289.99
289.99
289.99
336.77
336.77
1,206.74
1,206.74
14,480.91
14,480.91
28,961.81
336.77
336.77
1,145.46
1,954.02
23,448.24
477.08
813.85
9,766.19
477.08
813.85
9,766.19
19,532.38
IENTE DE LAS NEGOCIACIONES FUTURAS, DATO TOMADO DE LA COMICION NACIONAL DEL SALARIO MINIMO.
total aportes
781.90
781.90
781.90
908.01
3,253.71
39,044.55
908.01
1,286.35
2,194.36
26,332.37
PRESTACIONES SOCIALES
Treceavo Mes indegnizacion
325.66
325.66
325.66
325.66
325.66
325.66
378.19
378.19
1,355.17
1,355.17
16,262.06
16,262.06
378.19
535.77
913.95
10,967.43
378.19
535.77
913.95
10,967.43
32,524.11
21,934.87
total aportes
878.07
878.07
878.07
1,019.70
3,653.92
43,847.03
1,019.70
1,444.57
2,464.27
29,571.26
total aportes
986.08
986.08
986.08
1,145.12
4,103.35
49,240.22
PRESTACIONES SOCIALES
Treceavo Mes indegnizacion
365.72
365.72
365.72
365.72
365.72
365.72
424.70
424.70
1,521.86
1,521.86
18,262.29
18,262.29
424.70
601.66
1,026.37
12,316.43
36,524.58
424.70
601.66
1,026.37
12,316.43
24,632.86
PRESTACIONES SOCIALES
Treceavo Mes indegnizacion
410.70
410.70
410.70
410.70
410.70
410.70
476.94
476.94
1,709.05
1,709.05
20,508.55
20,508.55
24,620.11
41,017.10
1,145.12
1,622.26
2,767.38
33,208.52
476.94
675.67
1,152.61
13,831.35
476.94
675.67
1,152.61
13,831.35
16,604.26
27,662.70
ALARIO MINIMO.
CONCEPTO
Gastos indirectos de produccion variables
Compra de bienes de sanidad Aves
Mano de obra indirecta de Fabricacin
Electricidad y energa
Agua
Empaques
Papeleria y Utiles de oficina
Rentas de camiones
Gastos indirectos de produccion fijos
Depreciacin
Rentas de Galeras
Total de costos indirectos de fabricacion
ENERO
1,000.00
181.88
96.05
2,700.00
600.00
9,000.00
Tarifa
Crdoba por
Kwh
T-4 BT
Suministro de
tensiones de
hasta 1
KV(Kilo voltio)
22,035.10
16,339.41
Variacin
0.26%
5.0522
5.0653
5.0785
5.0917
5.1049
5.1182
5.1315
5.1449
5.1582
5.1717
5.1851
5.1986
Ao
2011
2012
2013
2014
Variacin
6.8018
6.8477
6.9456
7.6798
603.50
1,457.17
7,000.00
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
7,000.00
182.35
96.39
1,457.17
7,000.00
FEBRERO
0.0067
0.0143
0.1057
0.0423
0.0035
8.00
8.34
8.69
9.06
9.45
MARZO
1,050.00
7,070.00
182.83
96.73
2,700.00
607.02
9,000.00
ABRIL
MAYO
JUNIO
1,100.00
7,212.11
183.78
97.41
2,700.00
614.13
###
7,140.70
183.30
97.07
610.57
JULIO
1,150.00
7,357.07
184.74
98.10
2,700.00
621.32
9,000.00
7,284.23
184.26
97.75
617.71
1,457.17
7,000.00
1,457.17
7,000.00
1,457.17
7,000.00
1,457.17
7,000.00
1,457.17
7,000.00
29,163.75
16,488.80
29,364.59
16,641.12
29,568.39
Equipo
Freezer
Computadora
Lmpara
CANTIDAD M3
12
Cantidad
KW/h da
1
1
5
(C$/M3)
8.00
KW/h mes
0.6
0.2
0.7
TOTAL
96.05
Costo KW/h
18
4
14
36 C$
5.05
5.05
5.05
15.16
AGOSTO
SEPTIEMBRE
7,430.64
185.22
98.44
624.94
1,200.00
7,504.95
185.70
98.79
2,700.00
628.59
9,000.00
OCTUBRE
7,580.00
186.18
99.14
632.26
NOVIEMBRE
1,250.00
7,655.80
186.66
99.49
2,700.00
635.95
9,000.00
DICIEMBRE
7,732.35
187.15
99.84
639.66
1,457.17
7,000.00
1,457.17
7,000.00
1,457.17
7,000.00
1,457.17
7,000.00
1,457.17
7,000.00
16,796.41
29,775.19
16,954.74
29,985.06
17,116.17
DIO
7.00%
0.58%
minino Anual
12%
1%
1 AO
2 AO
3 AO
4 AO
5 AO
6,750.00
80,967.84
2,214.03
1,175.20
16,200.00
7,435.66
54,000.00
7,222.72
90,683.98
2,219.79
1,179.34
17,334.52
7,728.54
101,566.06
2,225.56
1,183.49
18,548.50
8,269.79
113,753.99
2,231.35
1,187.66
19,847.49
8,848.94
127,404.47
2,237.15
1,191.84
21,237.45
54,000.00
54,000.00
54,000.00
54,000.00
17,486.00
84,000.00
17,486.00
94,082.71
9,500.00
105,375.66
9,500.00
118,024.13
9,500.00
132,190.83
270,228.74
284,209.06
300,127.81
326,814.40
356,610.68
Costo de
Adquisicin
38,000.00
10,700.00
9,500.00
5,272.00
Ao de
depreciacion
5
2
5
2
n y Valores Residuales
Valor del
Equipo a
Depreciar
38,000.00
10,700.00
9,500.00
5,272.00
MENSUAL
Ao 2015
Depreciacin
Anual
7,600.00
5,350.00
1,900.00
2,636.00
17,486.00
1,457.17
Depreciacin
Acumulada
7,600.00
5,350.00
1,900.00
2,636.00
Ao 2016
Valor en Libros Depreciacin
1er. Ao
Anual
30,400.00
5,350.00
7,600.00
2,636.00
7,600.00
5,350.00
1,900.00
2,636.00
17,486.00
Ao 2016
Depreciacin
Acumulada
15,200.00
10,700.00
3,800.00
5,272.00
Ao 2017
Valor en
Libros 2do. Depreciacin Depreciacin
Ao
Anual
Acumulada
22,800.00
0.00
5,700.00
0.00
Ao 2018
Valor en
Libros 3er. Depreciacin
Ao
Anual
7,600.00
22,800.00
15,200.00
7,600.00
1,900.00
5,700.00
3,800.00
1,900.00
9,500.00
9,500.00
Ao 2018
Depreciacin
Acumulada
Ao 2019
Valor en
Valor en
Libros 4to. Depreciacin Depreciacin Libros 5to.
Ao
Anual
Acumulada
Ao
30,400.00
7,600.00
7,600.00
38,000.00
0.00
7,600.00
1,900.00
1,900.00
9,500.00
0.00
9,500.00
CONCEPTO
Gastos de Administracion
Sueldos y Salarios
Aportes
Carga salarial
Gastos de ventas
Fletes de mercancias
Publicidad
Fletes de mercanias
Cantidad de viajes mensuales
Costo del viale de la camionetita
TOTAL
ENERO
FEBRERO
8,700.00
2,580.00
2,149.14
4,000.00
4,000.00
8,700.00
2,580.00
2,149.14
4,600.00
4,000.00
600
8
500.00
4,000.00
8
500.00
4,000.00
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
8,700.00
2,580.00
2,149.14
4,600.00
4,000.00
600
8,700.00
2,580.00
2,149.14
4,600.00
4,000.00
600
8,700.00
2,580.00
2,149.14
4,600.00
4,000.00
600
8,700.00
2,580.00
2,149.14
4,600.00
4,000.00
600
8,700.00
2,580.00
2,149.14
4,060.00
4,000.00
60
8,700.00
2,580.00
2,149.14
4,000.00
4,000.00
8
500.00
4,000.00
8
500.00
4,000.00
8
500.00
4,000.00
8
500.00
4,000.00
8
500.00
4,000.00
8
500.00
4,000.00
SEPTIEMBRE
OCTUBRE
NOVIEMBRE DICIEMBRE
8,700.00
2,580.00
2,149.14
4,000.00
4,000.00
8,700.00
2,580.00
2,149.14
4,000.00
4,000.00
8,700.00
2,580.00
2,149.14
4,000.00
4,000.00
8,700.00
2,580.00
2,149.14
4,000.00
4,000.00
8
500.00
4,000.00
8
500.00
4,000.00
8
500.00
4,000.00
8
500.00
4,000.00
CONCEPTO
Ingresos
Ventas prespuestadas
Ingresos por ventas de Contado
Ingresos por cuentas por cobrar
Ingresos Netos
ENERO
Egresos
Costos
Compras de Aves 1 semana
Compras concentrados
Total compra
92,817.73
24,567.94
117,385.67
25,500.00
41,400.00
66,900.00
12,900.00
2,580.00
2,149.14
17,629.14
22,035.10
106,564.24
12,900.00
2,580.00
2,149.14
17,629.14
16,339.41
33,968.55
13,429.14
17,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
4,000.00
4,000.00
TOTAL COSTOS+GASTOS
UTILIDAD DEL EJERCICIO
FEBRERO
119,993.38
-
51,397.69
119,993.38
-
65,987.98
54,005.40
MARZO
ABRIL
81,207.61
21,494.85
102,702.46
94,683.87
25,061.88
119,745.75
25,712.94
42,399.69
68,112.63
MAYO
JUNIO
JULIO
82,720.78
21,895.37
104,616.16
96,587.53
25,565.76
122,153.29
84,505.86
22,367.87
106,873.73
25,927.66
43,423.52
69,351.18
26,144.18
44,472.07
70,616.24
12,900.00
2,580.00
2,149.14
17,629.14
29,163.75
114,905.52
12,900.00
2,580.00
2,149.14
17,629.14
16,488.80
34,117.94
12,900.00
2,580.00
2,149.14
17,629.14
29,364.59
116,344.91
12,900.00
2,580.00
2,149.14
17,629.14
16,641.12
34,270.26
12,900.00
2,580.00
2,149.14
17,629.14
29,568.39
117,813.77
17,429.14
17,429.14
17,429.14
17,429.14
17,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
132,334.66
51,547.08
133,774.05
51,699.40
135,242.91
29,157.90
44,596.83
70,453.89
25,857.07
29,632.20
83,637.60
68,198.67
15,438.93
28,369.19
2,512.12
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
98,529.46
26,079.77
124,609.24
86,080.49
22,784.66
108,865.15
100,510.44
26,604.12
127,114.56
87,938.07
23,276.34
111,214.41
102,531.24
27,139.01
129,670.25
26,362.50
45,545.94
71,908.44
26,582.64
46,645.74
73,228.38
12,900.00
2,580.00
2,149.14
17,629.14
16,796.41
34,425.55
12,900.00
2,580.00
2,149.14
17,629.14
29,775.19
119,312.77
12,900.00
2,580.00
2,149.14
17,629.14
16,954.74
34,583.88
12,900.00
2,580.00
2,149.14
17,629.14
29,985.06
120,842.59
12,900.00
2,580.00
2,149.14
17,629.14
17,116.17
34,745.31
17,429.14
17,429.14
17,429.14
17,429.14
17,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
8,700.00
2,580.00
2,149.14
13,429.14
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
51,854.69
136,741.91
52,013.02
138,271.73
52,174.45
27,876.76
42,365.67
75,101.54
117,467.20
72,754.54
70,242.43
27,057.32
90,409.89
77,495.80
167,905.68
T/C
TOTAL $
1 AO
2 AO
3 AO
4 AO
1,008,113.08
266,837.57
1,274,950.65
1,129,119.12
298,866.68
1,427,985.79
1,264,649.77
334,740.30
1,599,390.08
1,416,448.48
374,919.92
1,791,368.39
156,229.93
263,886.94
420,116.87
174,982.55
301,891.45
476,874.00
195,986.09
345,369.29
541,355.38
219,510.74
395,108.73
614,619.46
154,800.00
30,960.00
25,789.68
211,549.68
270,228.74
901,895.29
173,840.40
34,768.08
28,961.81
237,570.29
284,209.06
998,653.34
195,222.77
39,044.55
32,524.11
266,791.44
300,127.81
1,108,274.63
219,235.17
43,847.03
36,524.58
299,606.78
326,814.40
1,241,040.65
205,149.68
209,503.24
235,125.88
263,882.55
104,400.00
30,960.00
25,789.68
161,149.68
117,241.20
23,448.24
19,532.38
160,221.82
131,661.87
26,332.37
21,934.87
179,929.11
147,856.28
29,571.26
24,632.86
202,060.39
44,000.00
44,000.00
49,281.42
49,281.42
55,196.77
55,196.77
61,822.16
61,822.16
1,107,044.97
1,208,156.58
1,343,400.51
1,504,923.20
167,905.68
219,829.21
255,989.57
286,445.19
27.00
6,218.73
28.35
7,754.12
29.77
8,599.63
31.26
9,164.52
5%
5 AO
1,586,467.91
419,922.38
2,006,390.29
245,859.09
452,011.55
697,870.64
246,201.10
49,240.22
41,017.10
336,458.42
356,610.68
1,390,939.74
296,156.63
166,042.60
33,208.52
27,662.70
226,913.82
69,242.82
69,242.82
1,687,096.37
319,293.93
32.82
9,729.03
CONCEPTO
INVERCION INICIAL
Invercion Circulante
Invercion Fija
Inercion Deferida
TOTAL INVERCION INICIAL
(+) Ingreso sujeto de impuesto
(-)
Costos de produccion y ventas
(-)
Gastos de operacin
(=) Verificacion de operacin
(+) Depreciacion
(=) Verificacion Antes d impuestos
(-)
Impuestos Nasionales 30%
(=) FLUJO NETO DE EFECTIVO
AO 0
122,117.93
63,472.00
28,000.00
213,589.93
T/C
(=)
213,589.93
26.71
7,996.99
AO 1
1,274,950.65
901,895.29
205,149.68
167,905.68
17,486.00
185,391.68
55,617.51
129,774.18
28.04
4,627.48
AO 2
1,427,985.79
998,653.34
209,503.24
219,829.21
17,486.00
237,315.21
71,194.56
166,120.64
29.45
5,641.45
AO 3
1,599,390.08
1,108,274.63
235,125.88
255,989.57
9,500.00
265,489.57
79,646.87
185,842.70
30.92
6,010.67
AO 4
1,791,368.39
1,241,040.65
263,882.55
286,445.19
9,500.00
295,945.19
88,783.56
207,161.63
32.46
6,381.13
AO 5
2,006,390.29
1,390,939.74
296,156.63
319,293.93
9,500.00
328,793.93
98,638.18
230,155.75
34.09
6,751.82
RESUMEN
INVERCION INICIAL
$
-
7,996.99
FLUJOS DE CAJA
AO 1
AO 2
AO 3
AO 4
AO 5
4,627.48
5,641.45
6,010.67
6,381.13
6,751.82
$
$
$
$
$
40%
3,293.58
62%
15%
7%
5%
1.15%
12%
40%
1.05
0.89
0.98
0.93
0.97
0.95
0.99
0.96
0.95
0.98
0.98
1.51
1.01
AO 2014
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
PROMEDIO
1.75
1.89
0.83
1.43
0.89
0.89
1.28
1.15%
55,577.93
41,040.00
25,500.00
122,117.93
38,000.00
10,700.00
9,500.00
5,272.00
63,472.00
21,000.00
7,000.00
28,000.00
213,589.93
MI TIERRA, S.A.
ENERAL
O DEL 2015
PASIVO
Pasivo Circulante
CAPITAL
Capital Social
213,589.93
###
32,000.00
7,000.00
25,500.00
41,040.00
1,000.00
1,800.00
277.93
2,700.00
600.00
1,200.00
9,000.00
122,117.93
REQUERIMIEN MONTO
38,000.00
10,700.00
9,500.00
5,272.00
TOTAL
63,472.00
21,000.00
7,000.00
T/C
26.71
28,000.00
213,589.93
7,996.99