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INVERSIONES
CONCEPTOS UNIDAD CANTIDAD COSTO UNITARIO MONTOS INAES SOCIOS
ACTIVO FIJO
obra 1 $ 62,090.00
Remodelacion de local $ 62,090.00 $ 62,090.00
pieza 30 $ 1,160.00
JUEGOS DE ESTANTES CON SUS CHAR $ 34,800.00 $ 34,800.00
pieza 6 $ 2,291.00
GONDOLA DE EXHIBICION 5 PELDAO $ 13,746.00 $ 13,746.00
EQUIPO 1 $ 8,243.00
CAJA REGISTRADORA 500 FUNCIONES $ 8,243.00 $ 8,243.00
PIEZA 2 $ 13,318.00
VITRINA 1.80 MTS DE ALTO X 2 MTS $ 26,636.00 $ 26,636.00
pieza 1 $ 8,991.00
MOSTRADOR METALICO MARCA QUA $ 8,991.00 $ 8,991.00
PIEZA 2 $ 4,582.00
GONDOLA DE EXHIBICION DOBLE MA $ 9,164.00 $ 9,164.00
SUBTOTAL
$ 163,670.00 $ 163,670.00 $ -
ACTIVO DIFERIDO
elaboracion de proyecto presupue 1 $ 15,000.00
sto $ 15,000.00 $ 15,000.00
Capacitacion presupue 1 $ 45,000.00
sto $ 45,000.00 $ 45,000.00
SUBTOTAL
$ 60,000.00 $ 60,000.00 $ -
CAPITAL DE TRABAJO
Mercancia, productos lote 2 $ 88,165.00
$ 176,330.00 $ 176,330.00
Mano de obra presupue 1 $ 9,360.00
sto $ 9,360.00 $ 9,360.00
Servicios y otros presupue 1 $ 2,330.00
sto $ 2,330.00 $ 2,330.00
SUBTOTAL
$ 188,020.00 $ 176,330.00 $ 11,690.00
$ 62,090.00
$ 34,800.00
$ 13,746.00
$ 8,243.00
$ 26,636.00
$ 8,991.00
$ 9,164.00
$ 163,670.00
$ 15,000.00
$ 45,000.00
$ 60,000.00
$ -
$ 176,330.00
$ 9,360.00
$ 2,330.00
$ 188,020.00
$ 411,690.00
MEMORIAS DE CALCULO
VENTA DE FERTILIZANTES Y AGROINSUMOS
MEMORIAS DE CALCULO
CONCEPTO PRESENTACION COSTO DE INSUMOS VENTAS MENSUALES COSTO MENSUAL
FUNGICIDAS
FLOWPET LITRO 144.00 5.00 720.00
FOLICUR LITRO 756.00 5.00 3,780.00
PREVICUR ENERGY LITRO 617.00 5.00 3,085.00
CONSENTO LITRO 330.00 6.00 1,980.00
DEFENSE AX 5LT GARRAFA 495.00 7.00 3,465.00
DEFENSE BIO TRATAMIENTO GARRAFA 521.00 2.00 1,042.00
FERTILIZANTES -
FERTIGRO FOSFORA 8-24-0 20LT GARRAFA 720.00 5.00 3,600.00
ULTRASOL MULTIPROPOSITO 25KG BULTO 550.00 8.00 4,400.00
FERTIGRO POTASIO 2OKG BULTO 830.00 10.00 8,300.00
ULTRASOL CLORURO DE POTASIO 25KG BULTO 270.00 5.00 1,350.00
SULFATO DE MAGNESIO 50KG BULTO 300.00 7.00 2,100.00
ULTRASOL INICIAL 25KG BULTO 595.00 7.00 4,165.00
ULTRASOL PRODUCCION 25KG BULTO 573.00 10.00 5,730.00
SEMILLAS -
MAIZ PERSEO P25 40 000 SM BULTO 1,080.00 5.00 5,400.00
MAIZ 1503 PG 50 000 SM BULTO 1,125.00 7.00 7,875.00
SORGO ARGOS 20 KG BULTO 1,080.00 5.00 5,400.00
HERBICIDAS -
ADENGO 300 ML 550.00 5.00 2,750.00
LAUDIS DINE+ AMIC DOSIS 675.00 5.00 3,375.00
CEDRUS 500 ML 257.00 7.00 1,799.00
FOLIARES -
ROOTEX KILO 117.00 7.00 819.00
MAXI-GROW LITRO 216.00 10.00 2,160.00
AMINOCEL 500 KILO 297.00 15.00 4,455.00
TRICEL 20 KILO 81.00 10.00 810.00
TRAZEX KILO 117.00 10.00 1,170.00
INSECTICIDAS -
DIPEL 500 GR 189.00 1.00 189.00
PROGRANIC NIMICIDE 80 LITRO 270.00 5.00 1,350.00
PROGRANIC NEEMACAR LITRO 220.00 5.00 1,100.00
BIO DIE LITRO 270.00 3.00 810.00
BULLDOCK 500 ML 468.00 3.00 1,404.00
APPLAUD LITRO 864.00 3.00 2,592.00
SPETRUM PAEL LITRO 198.00 5.00 990.00
88,165.00
110,206.25 1,322,475.00
Costo Mensual
1,000.00
50.00
180.00
6,240.00
3,120.00
500.00
150.00
450.00
VENTA DE FERTILIZANTES Y AGROINSUMOS
VENTA DE FERTILIZANTES Y AGROINSUMOS
COSTOS DEL PROYECTO COSTOS AO AO AO AO AO
CONCEPTO COSTO MENSUAL 1 2 3 4 5
Renta $ 1,000.00 $ 12,000.00 $ 12,600.00 $ 13,230.00 $ 13,891.50 $ 14,586.08
Agua $ 50.00 $ 600.00 $ 630.00 $ 661.50 $ 694.58 $ 729.30
Luz $ 180.00 $ 2,160.00 $ 2,268.00 $ 2,381.40 $ 2,500.47 $ 2,625.49
Salarios $ 6,240.00 $ 74,880.00 $ 78,624.00 $ 82,555.20 $ 86,682.96 $ 91,017.11
Administracion $ 3,120.00 $ 37,440.00 $ 39,312.00 $ 41,277.60 $ 43,341.48 $ 45,508.55
Permisos $ 500.00 $ 6,000.00 $ 6,300.00 $ 6,615.00 $ 6,945.75 $ 7,293.04
Compra de productos $ 88,165.00 $ 1,057,980.00 $ 1,110,879.00 $ 1,166,422.95 $ 1,224,744.10 $ 1,285,981.30
Bolsas $ 150.00 $ 1,800.00 $ 1,890.00 $ 1,984.50 $ 2,083.73 $ 2,187.91
Telefono $ 450.00 $ 5,400.00 $ 5,670.00 $ 5,953.50 $ 6,251.18 $ 6,563.73
COSTOS FIJOS AO 1 AO 2 AO 3 AO 4 AO 5
Renta $ 12,000.00 $ 12,600.00 $ 13,230.00 $ 13,891.50 $ 14,586.08
Agua $ 600.00 $ 630.00 $ 661.50 $ 694.58 $ 729.30
Luz $ 2,160.00 $ 2,268.00 $ 2,381.40 $ 2,500.47 $ 2,625.49
Salarios $ 74,880.00 $ 78,624.00 $ 82,555.20 $ 86,682.96 $ 91,017.11
Administracion $ 37,440.00 $ 39,312.00 $ 41,277.60 $ 43,341.48 $ 45,508.55
Permisos $ 6,000.00 $ 6,300.00 $ 6,615.00 $ 6,945.75 $ 7,293.04
COSTOS VARIABLES AO 1 AO 2 AO 3 AO 4 AO 5
Compra de productos $ 1,057,980.00 $ 1,110,879.00 $ 1,166,422.95 $ 1,224,744.10 $ 1,285,981.30
Bolsas $ 1,800.00 $ 1,890.00 $ 1,984.50 $ 2,083.73 $ 2,187.91
Telefono $ 5,400.00 $ 5,670.00 $ 5,953.50 $ 6,251.18 $ 6,563.73
AO 1 AO 2 AO 3 AO 4 AO 5
COSTOS FIJOS $ 133,080.00 $ 139,734.00 $ 146,720.70 $ 154,056.74 $ 161,759.57
COSTOS VARIABLES $ 1,065,180.00 $ 1,118,439.00 $ 1,174,360.95 $ 1,233,079.00 $ 1,294,732.95
COSTOS TOTALES $ 1,198,260.00 $ 1,258,173.00 $ 1,321,081.65 $ 1,387,135.73 $ 1,456,492.52
VENTA DE FERTILIZANTES Y AGROINSUMOS
PROYECCION DE INGRESOS
VOLUMEN PRECIO VENTAS AO AO
CONCEPTO Venta mensual UNITARIO MENSUAL 1 2
FUNGICIDAS
FLOWPET 5.00 180.00 $ 900.00 $ 10,800.00 $ 11,340.00
FOLICUR 5.00 945.00
$ 4,725.00 $ 56,700.00 $ 59,535.00
PREVICUR ENERGY 5.00 771.25
$ 3,856.25 $ 46,275.00 $ 48,588.75
CONSENTO 6.00 412.50 $ 2,475.00 $ 29,700.00 $ 31,185.00
DEFENSE AX 5LT 7.00 618.75
$ 4,331.25 $ 51,975.00 $ 54,573.75
DEFENSE BIO TRATAMIENTO 2.00 651.25
$ 1,302.50 $ 15,630.00 $ 16,411.50
FERTILIZANTES - -
FERTIGRO FOSFORA 8-24-0 20LT 5.00 900.00 $ 4,500.00 $ 54,000.00 $ 56,700.00
ULTRASOL MULTIPROPOSITO 25KG 8.00 687.50 $ 5,500.00 $ 66,000.00 $ 69,300.00
FERTIGRO POTASIO 2OKG 10.00 1,037.50 $ 10,375.00 $ 124,500.00 $ 130,725.00
ULTRASOL CLORURO DE POTASIO 25KG 5.00 337.50 $ 1,687.50 $ 20,250.00 $ 21,262.50
SULFATO DE MAGNESIO 50KG 7.00 375.00 $ 2,625.00 $ 31,500.00 $ 33,075.00
ULTRASOL INICIAL 25KG 7.00 743.75 $ 5,206.25 $ 62,475.00 $ 65,598.75
ULTRASOL PRODUCCION 25KG 10.00 716.25 $ 7,162.50 $ 85,950.00 $ 90,247.50
SEMILLAS - -
MAIZ PERSEO P25 40 000 SM 5.00 1,350.00 $ 6,750.00 $ 81,000.00 $ 85,050.00
MAIZ 1503 PG 50 000 SM 7.00 1,406.25 $ 9,843.75 $ 118,125.00 $ 124,031.25
SORGO ARGOS 20 KG 5.00 1,350.00 $ 6,750.00 $ 81,000.00 $ 85,050.00
HERBICIDAS - -
ADENGO 5.00 687.50 $ 3,437.50 $ 41,250.00 $ 43,312.50
LAUDIS DINE+ AMIC 5.00 843.75 $ 4,218.75 $ 50,625.00 $ 53,156.25
CEDRUS 7.00 321.25 $ 2,248.75 $ 26,985.00 $ 28,334.25
FOLIARES - -
ROOTEX 7.00 146.25 $ 1,023.75 $ 12,285.00 $ 12,899.25
MAXI-GROW 10.00 270.00 $ 2,700.00 $ 32,400.00 $ 34,020.00
AMINOCEL 500 15.00 371.25 $ 5,568.75 $ 66,825.00 $ 70,166.25
TRICEL 20 10.00 101.25 $ 1,012.50 $ 12,150.00 $ 12,757.50
TRAZEX 10.00 146.25 $ 1,462.50 $ 17,550.00 $ 18,427.50
INSECTICIDAS - -
DIPEL 1.00 236.25 $ 236.25 $ 2,835.00 $ 2,976.75
PROGRANIC NIMICIDE 80 5.00 337.50 $ 1,687.50 $ 20,250.00 $ 21,262.50
PROGRANIC NEEMACAR 5.00 275.00 $ 1,375.00 $ 16,500.00 $ 17,325.00
BIO DIE 3.00 337.50 $ 1,012.50 $ 12,150.00 $ 12,757.50
BULLDOCK 3.00 585.00 $ 1,755.00 $ 21,060.00 $ 22,113.00
APPLAUD 3.00 1,080.00 $ 3,240.00 $ 38,880.00 $ 40,824.00
SPETRUM PAEL 5.00 247.50 $ 1,237.50 $ 14,850.00 $ 15,592.50
REINTEGROS
CONCEPTOS / AO AO 1 AO 2 AO 3 AO 4 AO 5
VENTAS $ 1,322,475.00 $ 1,388,598.75 $ 1,458,028.69 $ 1,530,930.12 $ 1,607,476.63
COSTOS FIJOS $ 133,080.00 $ 139,734.00 $ 146,720.70 $ 154,056.74 $ 161,759.57
COSTOS VARIABLES $ 1,065,180.00 $ 1,118,439.00 $ 1,174,360.95 $ 1,233,079.00 $ 1,294,732.95
COSTOS TOTALES $ 1,198,260.00 $ 1,258,173.00 $ 1,321,081.65 $ 1,387,135.73 $ 1,456,492.52
PUNTO DE EQUILIBRIO $ $ 684,020.18 $ 718,221.19 $ 754,132.25 $ 791,838.86 $ 831,430.81
PUNTO DE EQUILIBRIO % 52% 52% 52% 52% 52%
INTERPRETACION
INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Inversiones para el proyecto Valor de Rescate
Ao de Ingresos Egresos Fija Diferida Cap de trab. Valor Recup. De Flujo Neto
operacin totales* totales Residual cap. De Trab.de Efectivo
0 - 0 163,670.00 60,000.00 188,020.00 -411,690.00
1 1,322,475.00 1,210,681.50 111,793.50
2 1,388,598.75 1,271,215.58 117,383.18
3 1,458,028.69 1,334,776.35 123,252.33
4 1,530,930.12 1,401,515.17 129,414.95
5 1,607,476.63 1,471,590.93 57,673 188,020 381,578.84
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao Costos Beneficios Factor de Costos Beneficios Flujo neto de
de totales totales actualizacin actualizados actualizados efectivo act.
operacin ($) ($) 10.0% ($) ($) ($)
0 411,690 0 1.000 411,690.00 0.00 -411,690.00
1 1,210,682 1,322,475 0.909 1,100,619.55 1,202,250.00 101,630.45
2 1,271,216 1,388,599 0.826 1,050,591.38 1,147,602.27 97,010.89
3 1,334,776 1,458,029 0.751 1,002,837.23 1,095,438.53 92,601.30
4 1,401,515 1,530,930 0.683 957,253.72 1,045,645.87 88,392.15
5 1,471,591 1,853,170 0.621 913,742.19 1,150,672.63 236,930.44
Total 5,629,879 7,553,202 5,436,734.07 5,641,609.30 204,875.24
0 1 2 3
FLUJO ACT. - 411,690.00 101,630.45 97,010.89 92,601.30
SALDO - 411,690.00 - 310,059.55 - 213,048.66 - 120,447.35
Periodo de recuperacion
3.00 aos
ACIN
4 5
88,392.15 236,930.44
- 32,055.20 204,875.24
vo corresponde
recuperacion
SE ACEPTA
CALCULO DE CAPITAL DE TRABAJO
ME
CONCEPTO Ene Feb Mar Abr May
INGRESOS
Por Ventas 120,225.00 120,225.00 120,225.00 120,225.00
EGRESOS
Costos Variables 88,765.00 88,765.00 88,765.00 88,765.00 88,765.00
Costos Fijos 11,090.00 11,090.00 11,090.00 11,090.00 11,090.00
Flujo de
Efectivo -99,855.00 20,370.00 20,370.00 20,370.00 20,370.00
Efectivo Acumulado -99,855.00 -79,485.00 -59,115.00 -38,745.00 -18,375.00
MESES PRIMER AO
Jun Jul Ago Sep Oct Nov Dic
1,322,475.00
1,065,180.00
133,080.00
1,198,260.00
124,215.00
Proyeccion de Flujo de Efectivo Anualizado
Concepto Ao 0 Ao 1 Ao 2
Entradas
INAES 400,000.00
Solicitante 11,690.00
Otros -
Salidas
Inversiones
Fija 163,670.00
Diferida 60,000.00
Capital de trabajo 188,020.00
ISR
PTU 12,421.50 13,042.58
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