Proyecto de Adquisicion de tractor agricola

Concepto U. de Medida Cantidad

Inversion Fija
Tractor equipo 1
Rastra pieza 1
Subsolador pieza 1
Cultivadora pieza 1
Sembradora pieza 1
Desvaradora pieza 1

Subtotal

Capital de trabajo
Capital de trabajo mensual 1.00

Subtotal

Inversion diferida
Elaboracion del proyecto 1.00

Sutotal

Total
Porcentaje
Estructura Financiera
Aportacion
Costo unitario Costo total INAES Grupo

$ 512,500.00 512,500.00 512,500.00

$ 108,000.00 108,000.00 108,000.00
$ 21,800.00 21,800.00 21,800.00
$ 30,000.00 30,000.00 30,000.00
$ 105,000.00 105,000.00 105,000.00
$ 46,000.00 46,000.00 46,000.00

- -
- -
823,300.00 823,300.00 -

57,095.00 57,095.00 57,095.00

57,095.00 - 57,095.00

16000 16,000.00 16,000.00

-
16,000.00 16,000.00 -

896,395.00 839,300.00 57,095.00

100% 93.6% 6%
Proyecto de Adquisicion de tractor agricola

Memoria de calculo de ingresos

Concepto Unidad Medida Has C/U. $
Rastra pesada Has. 360.00 800.00
Rastra ligera Has. 400.00 400.00
Cultivo Has. 350.00 400.00
Subsuelo Has. 370.00 800.00
Chapeo Has. 380.00 400.00
Siembra Has. 560.00 300.00

Ingresos Totales

Calculo de egresos
Costos fijos
Concepto Unidad de Costo Cantidad
medida Unitario
Operador Jornal 180 24
Servicios Mantenimiento 5,000.00 1
Servicio Discos de rastra 700 2
Servicio Discos Barbecho 1,300.00 2

Servicios Rejas para 150 4

Surcado
Totales

Costos Variables
Concepto No. De Has Gasto Diesel (l/Horas necesaria
Rastra pesada 360.00 20 2.5
Rastra ligera 400.00 10 2
Cultivo 350.00 10 1
Subsuelo 370.00 10 1
Chapeo 380.00 10 1
Siembra 560.00 10 1
 Ao. 1 Ao.2 Ao.3 Ao.4 Ao.5
288,000.00 302,400.00 317,520.00 333,396.00 350,065.80
160,000.00 168,000.00 176,400.00 185,220.00 194,481.00
140,000.00 147,000.00 154,350.00 162,067.50 170,170.88
296,000.00 310,800.00 326,340.00 342,657.00 359,789.85
152,000.00 159,600.00 167,580.00 175,959.00 184,756.95
168,000.00 176,400.00 185,220.00 194,481.00 204,205.05

1,204,000.00 1,264,200.00 1,327,410.00 1,393,780.50 1,463,469.53

Total

4320
5,000.00
1,400.00
1,400.00

600.00

12,720.00

Costo Diesel ($/l) Costo total

$ 12.50 $ 225,000.00
$ 12.50 $ 100,000.00
$ 12.50 $ 43,750.00
$ 12.50 $ 46,250.00
$ 12.50 $ 47,500.00
$ 12.50 $ 70,000.00
Proyecto de Adquisicion de tractor agricola
Concepto Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Costos Fijos
Operador 51,840.00 54,432.00 57,153.60 60,011.28 63,011.84
Servicios y Mantenimiento 100,800.00 105,840.00 111,132.00 116,688.60 122,523.03

Subtotal 152,640.00 160,272.00 168,285.60 176,699.88 185,534.87

Costos Variables
Diesel rastra pesada 225,000.00 236,250.00 248,062.50 260,465.63 273,488.91
Diesel rastra ligera 100,000.00 105,000.00 110,250.00 115,762.50 121,550.63
Diesel cultivo 43,750.00 45,937.50 48,234.38 50,646.09 53,178.40
Diesel subsuelo 46,250.00 48,562.50 50,990.63 53,540.16 56,217.16
Diesel chapeo 47,500.00 49,875.00 52,368.75 54,987.19 57,736.55
Diesel siembra 70,000.00 73,500.00 77,175.00 81,033.75 85,085.44

Subtotal 532,500.00 559,125.00 587,081.25 616,435.31 647,257.08

Costos Totales 685,140.00 719,397.00 755,366.85 793,135.19 832,791.95

PRESUPUESTO DE COSTOS MENSUALES

Concepto Mes 1 Mes 2 Mes 3 Mes 4 Mes 5

Costos Fijos
Operador 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00
Servicios y Mantenimiento 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00

Subtotal 12,720.00 12,720.00 12,720.00 12,720.00 12,720.00

Costos Variables
Diesel rastra pesada 18,750.00 18,750.00 18,750.00 18,750.00 18,750.00
Diesel rastra ligera 8,333.33 8,333.33 8,333.33 8,333.33 8,333.33
Diesel cultivo 3,645.83 3,645.83 3,645.83 3,645.83 3,645.83
Diesel subsuelo 3,854.17 3,854.17 3,854.17 3,854.17 3,854.17
Diesel chapeo 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33
Diesel siembra 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33

Subtotal 44,375.00 44,375.00 44,375.00 44,375.00 44,375.00

Costos Totales 57,095.00 57,095.00 57,095.00 57,095.00 57,095.00

Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total

4,320.00 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00 51,840.00

8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 8,400.00 100,800.00

-
-
12,720.00 12,720.00 12,720.00 12,720.00 12,720.00 12,720.00 12,720.00 152,640.00

18,750.00 18,750.00 18,750.00 18,750.00 18,750.00 18,750.00 18,750.00 225,000.00

8,333.33 8,333.33 8,333.33 8,333.33 8,333.33 8,333.33 8,333.33 100,000.00
3,645.83 3,645.83 3,645.83 3,645.83 3,645.83 3,645.83 3,645.83 43,750.00
3,854.17 3,854.17 3,854.17 3,854.17 3,854.17 3,854.17 3,854.17 46,250.00
3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 3,958.33 47,500.00
5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 5,833.33 70,000.00
-
-
44,375.00 44,375.00 44,375.00 44,375.00 44,375.00 44,375.00 44,375.00 532,500.00

57,095.00 57,095.00 57,095.00 57,095.00 57,095.00 57,095.00 57,095.00 685,140.00

Proyecto de Adquisicion de tractor agricola

INGRESOS ANUALES

Concepto Ao 1 Ao2 Ao 3 Ao 4
Rastra pesada 288,000.00 302,400.00 317,520.00 333,396.00
Rastra ligera 160,000.00 168,000.00 176,400.00 185,220.00
Cultivo 140,000.00 147,000.00 154,350.00 162,067.50
Subsuelo 296,000.00 310,800.00 326,340.00 342,657.00
Chapeo 152,000.00 159,600.00 167,580.00 175,959.00
Siembra 168,000.00 176,400.00 185,220.00 194,481.00

Total de Ingresos 1,204,000.00 1,264,200.00 1,327,410.00 1,393,780.50

Ao 5
350,065.80
194,481.00
170,170.88
359,789.85
184,756.95
204,205.05

1,463,469.53
Proyecto de Adquisicion de tractor agricola
ESTADO DE RESULTADOS CONSOLIDADO PROYECTADO
( PESOS )
Proyectados
CONCEPTO/PERIODO
Ao 1 Ao 2 Ao 3

INGRESOS POR VENTAS 1,204,000.00 1,264,200.00 1,327,410.00

COSTOS DE PRODUCCION 532,500.00 559,125.00 587,081.25

UTILIDAD BRUTA 671,500.00 705,075.00 740,328.75

GASTOS DE ADMINISTRACION Y VENTAS 152,640.00 160,272.00 168,285.60

UTILIDAD DE OPERACIN 518,860.00 544,803.00 572,043.15

Reintegros 0.00 0.00 0.00

Intereses 0.00 0.00 0.00

UTILIDADES ANTES DE IMPUESTOS 518,860.00 544,803.00 572,043.15

Impuestos 51,886.00 54,480.30 57,204.32

UTILIDAD NETA 466,974.00 490,322.70 514,838.84

Egresos Totales 737,026.00 773,877.30 812,571.17

O PROYECTADO

yectados
Ao 4 Ao 5

1,393,780.50 1,463,469.53
616,435.31 647,257.08

777,345.19 816,212.45

176,699.88 185,534.87

600,645.31 630,677.57

0.00 0.00
0.00 0.00

600,645.31 630,677.57

60,064.53 63,067.76

540,580.78 567,609.82

853,199.72 895,859.71
 EVALUACION FINANCIERA

FLUJO NETO DE EFECTIVO

Inversiones para el proyecto
Ciclos de Ingresos Egresos Fija Diferida
produccion totales* totales
0 823,300.00 16,000.00
1 1,204,000.00 737,026.00
2 1,264,200.00 773,877.30
3 1,327,410.00 812,571.17
4 1,393,780.50 853,199.72
5 1,463,469.53 895,859.71

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao Costos Beneficios Factor de Costos
de totales totales actualizacin actualizados
operacin ($) ($) 10.0% ($)
0 896,395 0 1.000 896,395.00
1 737,026 1,204,000 0.909 670,023.64
2 773,877 1,264,200 0.826 639,568.02
3 812,571 1,327,410 0.751 610,496.74
4 853,200 1,393,781 0.683 582,746.89
5 895,860 1,901,253 0.621 556,258.40
Total 4,073,069 7,090,643 3,955,488.68

Los indicadores financieros que arroja el proyecto son:

VAN= 1,313,652.22 Se acepta
TIR = 51.64% Se acepta
B/C = 1.33 Se acepta
 =TIR
=TIR
ANCIERA

royecto Valor de Rescate

Cap de trab. Valor Recup. De
Residual cap. De Trab. Flujo Neto de Efectivo
57,095.00 -896,395.00
466,974.00
490,322.70
514,838.84
540,580.78
437,783 1,005,393.15

Beneficios Flujo neto de

actualizados efectivo act.
($) ($)
0.00 -896,395.00
1,094,545.45 424,521.82
1,044,793.39 405,225.37
997,302.78 386,806.04
951,970.84 369,223.94
1,180,528.44 624,270.04
5,269,140.90 1,313,652.22
 PERODO DE RECUPERACIN

0 1 2 3 4
FLUJO ACT. - 896,395.00 424,521.82 405,225.37 386,806.04 369,223.94
SALDO - 896,395.00 - 471,873.18 - 66,647.81 320,158.23 689,382.17

El ultimo saldo negativo corresponde

al numero de aos de recuperacion

Periodo de recuperacion
4.00 aos SE ACEPTA
 5
624,270.04
1,313,652.22
 PUNTO DE EQUILIBRIO
Concepto/Ao Ao 1 Ao 2 Ao 3 Ao 4

Ingresos 1,204,000 1,264,200 1,327,410 1,393,781

Costos Fijos 152,640 160,272 168,286 176,700
Costos Variables 532,500 559,125 587,081 616,435

Punto de Equilibrio en valor ($) 273,684 287,368 301,736 316,823

Punto de Equilibrio en porcentaje 23% 23% 23% 23%

 Ao 5

1,463,470
185,535
647,257

332,664 Indica el % de ventas

para cubrir los costos
23% y no tener perdidas
Proyecto de Adquisicion de tractor agricola
CALCULO DE DEPRECIACIONES Y AMORTIZACIONES

ESTADO
COSTO
CONCEPTO UNIDAD CANTIDAD
UNITARIO

Tractor equipo 1 512500

Rastra pieza 1 108000

Subsolador pieza 1 21800
Cultivadora pieza 1 30000
Sembradora pieza 1 105000
Desvaradora pieza 1 46000

Subtotal

Subtotal
 Aos de Depreciacion Drepreciacion en el Valor
COSTO TOTAL
Vida Util Anual periodo (5 Aos) Residual

512,500.00 10.00 51,250.00 256,250.00 256,250.00

108,000.00 10.00 10,800.00 54,000.00 54,000.00
21,800.00 15.00 1,453.33 7,266.67 14,533.33
30,000.00 15.00 2,000.00 10,000.00 20,000.00
105,000.00 15.00 7,000.00 35,000.00 70,000.00
46,000.00 10.00 4,600.00 23,000.00 23,000.00

823,300.00 77,103.33 385,516.67 437,783.33

0.00 5.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
823,300.00 77,103.33 385,516.67 437,783.33
Proyecto de Adquisicion de tractor agricola
TABLA AMORTIZACION
AO SALDO INICIAL interes 0%
0 $ 839,300.00
1 $ 839,300.00 $ -
2 $ 671,440.00 $ -
3 $ 503,580.00 $ -
4 $ 335,720.00 $ -
5 $ 167,860.00 $ -
$ -
actor agricola
ORTIZACION
PAGO SALDO FINAL PAGO TOTAL
$ 839,300.00 $ -
$ 167,860.00 $ 671,440.00 $ 167,860.00
$ 167,860.00 $ 503,580.00 $ 167,860.00
$ 167,860.00 $ 335,720.00 $ 167,860.00
$ 167,860.00 $ 167,860.00 $ 167,860.00
$ 167,860.00 $ - $ 167,860.00
$ 839,300.00 $ 839,300.00