INDICESECRETARIA DE AGRICULTURA, GANADERA, DESARROLLO RURAL, PESCA Y ALIMENTACINFORMATO: CORRIDA FINANCIERA PROGRAMAS FAPPA Y PROMETENOMBRE DEL PROYECTO:CRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAAPresupuesto de inversinBCALCULOS TECNICOSB.I.MEMORIAS DE CALCULOMemoriaB. II.Presupuesto egresosCPROYECCION FINANCIERA MINIMA A 5 AOS.C.I.Costos totalesC.II.Presupuesto ingresosC.III.EdoResultadosC.IVFlujo efectivoDANALISIS DE RENTABILIDADD.I.Punto equilibrioD.II.Anlisis de rentabilidad

Presupuesto de inversinPresupuesto egresosPresupuesto ingresosFlujo efectivoEdoResultadosPunto equilibrioAnlisis de rentabilidadCostos totalesMemoria

Presupuesto de inversinINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAPRESUPUESTO DE INVERSIONCONCEPTOSUNIDADCANTIDADCOSTO UNITARIOMONTOSSAGARPASOCIOSTOTALACTIVO FIJOMalla ciclnica perimetral reforzadaMt lineal100$500.00$50,000.000.0$50,000.00$50,000.00Implementos y accesorios del rancho cinegticolote1$6,000.00$6,000.000.0$6,000.00$6,000.00Kit de caceralote2$3,000.00$6,000.000.0$6,000.00$6,000.00Macho Venadocabeza2$25,000.00$50,000.00$24,000.00$26,000.00$50,000.00Hembra Vendadocabeza12$18,000.00$216,000.00$216,000.000.0$216,000.00Subtotal$328,000.00$240,000.00$88,000.00$328,000.00ACTIVO DIFERIDOCapacitacin y asistencia tcnicapresupuesto1$28,800.00$28,800.00$28,800.00$28,800.00Subtotal$28,800.00$28,800.000.0$28,800.00CAPITAL DE TRABAJOCapital de trabajo mensuallote1$16,490.00$16,490.00$16,490.00$16,490.00Subtotal$16,490.000.0$16,490.00$16,490.00TOTAL$373,290.00$268,800.00$104,490.00$373,290.00

INDICE

MemoriaINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAMemoria de clculoComposicinObservacionesAo 1Ao 2Ao 3Ao 4Ao 5Ao 6Ao 7Ao 8Ao 9Ao 10TotalHembras (No.)12141822263138465464325Hembras Preadas9121619243036445161302Hembras jovenes3456891113161993Preez75%85%90%90%90%95%95%95%95%95%Mortalidad adultos1%1%1%1%1%1%1%1%1%1%Mortalidad jovenes3%3%3%3%3%3%3%3%3%3%No. De crias por Hembra2222222222No. De Partos por Ao1111111111Machos sementales (no)1 macho/6 hembras23445689111365Gestacin200 diasPartos dobles65%65%65%65%65%65%65%65%65%65%Hembras para produccion50%50%50%50%50%50%50%50%50%50%Ventas (%)Hembras50%50%50%50%50%50%50%50%50%50%Machos100%100%100%100%100%100%100%100%100%100%Machos de desecho5%5%5%5%10%10%10%15%15%15%Hembras de desecho3%3%3%3%8%8%8%10%10%10%Nacimientos:Crias Hembra (50%)0.0681013151923283340196Crias Macho (50%)0.0681013151923283340196Ventas (No.)Venado Hembra3456791113161993Venado Macho681012151923283238190Machos de desecho00000111227Hembras de desecho000022345623Costos de AlimentacinCalculo de volumenes de alimento balanceadoComposicinCantidad diaria (kg)No. DiasCantidad total/cicloAo 1Ao 2Ao 3Ao 4Ao 5Ao 6Ao 7Ao 8Ao 9Ao 10Hembras adultas0.2536591.251,094.881,308.791,599.711,963.842,398.262,870.253,471.164,189.334,928.265,845.93Hembras Jovenes0.2030561.00172.21229.38286.09342.79459.63574.17688.67801.72975.481,147.03Machos adultos0.28365102.20204.38293.17358.34439.91537.22642.94777.55938.421,103.941,309.50Machos Jovenes0.2530576.25445.89604.07781.77959.721,172.021,480.611,790.592,161.052,542.223,015.60Total1,917.362,435.423,025.913,706.264,567.145,567.976,727.968,090.529,549.9111,318.07Costo de Consumo de Alimento balanceadoComposicinCosto ($/kg)Ao 1Ao 2Ao 3Ao 4Ao 5Ao 6Ao 7Ao 8Ao 9Ao 10Hembras adultas$10.8311,852.0814,167.6817,316.8321,258.6125,961.2231,070.4737,575.2845,349.5053,348.3863,282.22Hembras Jovenes$10.831,864.172,483.083,096.923,710.694,975.546,215.387,454.858,678.6210,559.6012,416.63Machos adultos$10.832,212.413,173.603,879.024,761.995,815.386,959.878,416.9610,158.4111,950.1814,175.38Machos Jovenes$10.834,826.736,539.058,462.6810,389.0212,687.1616,027.6019,383.0823,393.3927,519.5832,643.92Total20,755.3926,363.4032,755.4440,120.3049,439.3060,273.3272,830.1887,579.91103,377.73122,518.15Clculo de CostosConceptoUnidad de MedidaCantidadCosto unitarioFrecuenciaCosto TotalAdministrador generaljornal1.00150.0024.003,600.00Mano de obrajornal2.00120.0024.005,760.00Pago de luzRecibo0.50500.001.00250.00Pago de aguaServicio1.00150.001.00150.00MantenimientoServicio1.00200.004.00800.00PromocionServicio1.00800.001.00800.00Ventasjornal1.00120.0024.002,880.00Medicamento Preventivolote1.00850.001.00850.00Mdico VeterinarioServicio1.00500.002.001,000.00FletesFlete1.00100.004.00400.00Dieta Balanceada(1 kg de ingredientes)ConceptoU. de MedidaCantidadPrecio UnitarioCosto totalMezcla de mineraleskg0.1085.008.50Sorgo molidokg0.252.500.63Maiz molidokg0.202.500.50Alfalfa molidakg0.303.000.90Rastrojokg0.152.000.30Total1.00$10.83

INDICE

Presupuesto egresosINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAPRESUPUESTO DE EGRESOSCOSTOS DEL PROYECTOCOSTOSAOAOAOAOAOAOAOAOAOAOCONCEPTOCOSTO MENSUAL12345678910Administrador general$3,600.00$43,200.00$43,632.00$44,068.32$44,509.00$44,954.09$45,403.63$45,857.67$46,316.25$46,779.41$47,247.20Mano de obra$5,760.00$69,120.00$69,811.20$70,509.31$71,214.41$71,926.55$72,645.81$73,372.27$74,106.00$74,847.06$75,595.53Pago de luz$250.00$3,000.00$3,030.00$3,060.30$3,090.90$3,121.81$3,153.03$3,184.56$3,216.41$3,248.57$3,281.06Pago de agua$150.00$1,800.00$1,818.00$1,836.18$1,854.54$1,873.09$1,891.82$1,910.74$1,929.84$1,949.14$1,968.63Mantenimiento$800.00$9,600.00$9,696.00$9,792.96$9,890.89$9,989.80$10,089.70$10,190.59$10,292.50$10,395.42$10,499.38Promocion$800.00$9,600.00$9,696.00$9,792.96$9,890.89$9,989.80$10,089.70$10,190.59$10,292.50$10,395.42$10,499.38Ventas$2,880.00$34,560.00$34,905.60$35,254.66$35,607.20$35,963.27$36,322.91$36,686.14$37,053.00$37,423.53$37,797.76Medicamento Preventivo$850.00$10,200.00$10,302.00$10,405.02$10,509.07$10,614.16$10,720.30$10,827.51$10,935.78$11,045.14$11,155.59Mdico Veterinario$1,000.00$12,000.00$12,120.00$12,241.20$12,363.61$12,487.25$12,612.12$12,738.24$12,865.62$12,994.28$13,124.22Fletes$400.00$4,800.00$4,848.00$4,896.48$4,945.44$4,994.90$5,044.85$5,095.30$5,146.25$5,197.71$5,249.69Alimentacin$20,755.39$26,363.40$32,755.44$40,120.30$49,439.30$60,273.32$72,830.18$87,579.91$103,377.73$122,518.15TOTAL$16,490.00$218,635.39$226,222.20$234,612.83$243,996.27$255,354.02$268,247.19$282,883.79$299,734.05$317,653.42$338,936.59

INDICE

Costos totalesINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCACOSTOS TOTALESCOSTOS FIJOSAO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10Administrador general$43,200.00$43,632.00$44,068.32$44,509.00$44,954.09$45,403.63$45,857.67$46,316.25$46,779.41$47,247.20Mano de obra$69,120.00$69,811.20$70,509.31$71,214.41$71,926.55$72,645.81$73,372.27$74,106.00$74,847.06$75,595.53Pago de luz$3,000.00$3,030.00$3,060.30$3,090.90$3,121.81$3,153.03$3,184.56$3,216.41$3,248.57$3,281.06Pago de agua$1,800.00$1,818.00$1,836.18$1,854.54$1,873.09$1,891.82$1,910.74$1,929.84$1,949.14$1,968.63Mantenimiento$9,600.00$9,696.00$9,792.96$9,890.89$9,989.80$10,089.70$10,190.59$10,292.50$10,395.42$10,499.38Promocion$9,600.00$9,696.00$9,792.96$9,890.89$9,989.80$10,089.70$10,190.59$10,292.50$10,395.42$10,499.38Ventas$34,560.00$34,905.60$35,254.66$35,607.20$35,963.27$36,322.91$36,686.14$37,053.00$37,423.53$37,797.76TOTAL$170,880.00$172,588.80$174,314.69$176,057.83$177,818.41$179,596.60$181,392.56$183,206.49$185,038.55$186,888.94COSTOS VARIABLESAO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10Medicamento Preventivo$10,200.00$10,302.00$10,405.02$10,509.07$10,614.16$10,720.30$10,827.51$10,935.78$11,045.14$11,155.59Mdico Veterinario$12,000.00$12,120.00$12,241.20$12,363.61$12,487.25$12,612.12$12,738.24$12,865.62$12,994.28$13,124.22Fletes$4,800.00$4,848.00$4,896.48$4,945.44$4,994.90$5,044.85$5,095.30$5,146.25$5,197.71$5,249.69Alimentacin$20,755.39$26,363.40$32,755.44$40,120.30$49,439.30$60,273.32$72,830.18$87,579.91$103,377.73$122,518.15TOTAL$47,755.39$53,633.40$60,298.14$67,938.43$77,535.61$88,650.59$101,491.22$116,527.56$132,614.86$152,047.65AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10COSTOS FIJOS$170,880.00$172,588.80$174,314.69$176,057.83$177,818.41$179,596.60$181,392.56$183,206.49$185,038.55$186,888.94COSTOS VARIABLES$47,755.39$53,633.40$60,298.14$67,938.43$77,535.61$88,650.59$101,491.22$116,527.56$132,614.86$152,047.65COSTOS TOTALES$218,635.39$226,222.20$234,612.83$243,996.27$255,354.02$268,247.19$282,883.79$299,734.05$317,653.42$338,936.59

INDICE

Presupuesto ingresosINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAPresupuesto de ingresosConceptoAo 1Ao 2Ao 3Ao 4Ao 5Ao 6Ao 7Ao 8Ao 9Ao 10Volumen de VentaVenado Hembra34567911131619Venado Macho681012151923283238Machos de desecho0000011122Hembras de desecho0000223456Precios de Venta:Venado Hembra$13,500$14,175$14,884$15,628$16,409$17,230$18,091$18,996$19,946$20,943Venado Macho$18,000$18,900$19,845$20,837$21,879$22,973$24,122$25,328$26,594$27,924Machos de desecho$6,000$6,300$6,615$6,946$7,293$7,658$8,041$8,443$8,865$9,308Hembras de desecho$5,000$5,250$5,513$5,788$6,078$6,381$6,700$7,036$7,387$7,757Ingresos por VentaVenado Hembra40,500.0056,700.0074,418.7593,767.63114,865.34155,068.21199,004.20246,946.12319,130.38397,915.69Venado Macho102,141.00145,295.19197,439.45254,501.14326,339.15432,874.87549,675.06696,571.34860,406.371,071,651.06Machos de desecho480.00722.96927.841,196.003,450.594,336.165,506.1610,854.1013,407.0016,698.65Hembras de desecho1,200.001,506.171,933.012,491.6611,182.4514,052.3617,844.0329,073.4735,911.6144,728.54Ingresos Totales144,321.00204,224.32274,719.06351,956.43455,837.53606,331.59772,029.45983,445.031,228,855.361,530,993.94

INDICE

EdoResultadosINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAESTADO DE RESULTADOS (PROFORMA)ESTADO DE RESULTADOS PROYECTADO A 10 AOS DE VIDA DEL PROYECTO.CONCEPTO/PERIODOP r o y e c t a d o sAo 1Ao 2Ao 3Ao 4Ao 5Ao 6Ao 7Ao 8Ao 9Ao 10INGRESOS POR VENTAS144,321.00204,224.32274,719.06351,956.43455,837.53606,331.59772,029.45983,445.031,228,855.361,530,993.94COSTOS DE PRODUCCION116,875.39123,444.60130,807.46139,152.84149,462.16161,296.40174,863.50190,633.56207,461.92227,643.18UTILIDAD BRUTA27,445.6180,779.73143,911.60212,803.60306,375.37445,035.19597,165.95792,811.471,021,393.441,303,350.76GASTOS DE ADMINISTRACION Y VENTAS101,760.00102,777.60103,805.38104,843.43105,891.86106,950.78108,020.29109,100.49110,191.50111,293.41UTILIDAD DE OPERACIN-74,314.39-21,997.8740,106.23107,960.17200,483.50338,084.41489,145.66683,710.98911,201.941,192,057.35GASTOS FINANCIEROS0.000.000.000.000.000.000.000.000.000.00DEPRECIACIONES3,590.913,590.913,590.913,590.913,590.913,590.913,590.913,590.913,590.913,590.91UTILIDADES ANTES DE IMPUESTOS-77,905.30-25,588.7836,515.32104,369.26196,892.59334,493.50485,554.75680,120.07907,611.031,188,466.44ISR (30%)-23,371.59-7,676.6410,954.5931,310.7859,067.78100,348.05145,666.43204,036.02272,283.31356,539.93P.T.U. (10%)-7,790.53-2,558.883,651.5310,436.9319,689.2633,449.3548,555.4868,012.0190,761.10118,846.64UTILIDAD NETA-46,743.18-15,353.2721,909.1962,621.55118,135.56200,696.10291,332.85408,072.04544,566.62713,079.86191,064.18219,577.60252,809.87289,334.88337,701.97405,635.49480,696.60575,372.99684,288.74817,914.07

INDICE

Flujo efectivoINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAFlujo de efectivoEn pesos mexicanosCONCEPTOS / AOAO 0AO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10( + ) VENTAS0.0$144,321.00$204,224.32$274,719.06$351,956.43$455,837.53$606,331.59$772,029.45$983,445.03$1,228,855.36$1,530,993.94( + ) VALOR DE RESCATE0.00.00.00.00.00.00.00.00.00.0$26,090.91( = ) INGRESOS TOTALES0.0$144,321.00$204,224.32$274,719.06$351,956.43$455,837.53$606,331.59$772,029.45$983,445.03$1,228,855.36$1,557,084.85COSTOS FIJOS0.0$170,880.00$172,588.80$174,314.69$176,057.83$177,818.41$179,596.60$181,392.56$183,206.49$185,038.55$186,888.94COSTOS VARIABLES0.0$47,755.39$53,633.40$60,298.14$67,938.43$77,535.61$88,650.59$101,491.22$116,527.56$132,614.86$152,047.65( = ) COSTOS TOTALES0.0$218,635.39$226,222.20$234,612.83$243,996.27$255,354.02$268,247.19$282,883.79$299,734.05$317,653.42$338,936.59INVERSION FIJA$328,000.000.00.00.00.00.00.00.00.00.00.0INVERSION DIFERIDA$28,800.000.00.00.00.00.00.00.00.00.00.0CAPITAL DE TRABAJO$16,490.000.00.00.00.00.00.00.00.00.00.0( = ) SALDO FINAL$(373,290.00)$(74,314.39)$(21,997.87)$40,106.23$107,960.17$200,483.50$338,084.41$489,145.66$683,710.98$911,201.94$1,218,148.26

INDICE

Punto equilibrioINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAPUNTO DE EQUILIBRIOCONCEPTOS / AOAO 1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10VENTAS$144,321.00$204,224.32$274,719.06$351,956.43$455,837.53$606,331.59$772,029.45$983,445.03$1,228,855.36$1,530,993.94COSTOS FIJOS$170,880.00$172,588.80$174,314.69$176,057.83$177,818.41$179,596.60$181,392.56$183,206.49$185,038.55$186,888.94COSTOS VARIABLES$47,755.39$53,633.40$60,298.14$67,938.43$77,535.61$88,650.59$101,491.22$116,527.56$132,614.86$152,047.65COSTOS TOTALES$218,635.39$226,222.20$234,612.83$243,996.27$255,354.02$268,247.19$282,883.79$299,734.05$317,653.42$338,936.59PUNTO DE EQUILIBRIO $$255,386.69$234,056.81$223,334.40$218,171.69$214,263.54$210,351.72$208,847.75$207,832.37$207,423.12$207,496.00PUNTO DE EQUILIBRIO %177%115%81%62%47%35%27%21%17%14%INTERPRETACIONEl punto de equilibrio indica el porcetaje de ventas que se debe tener para cubrir los costos totales, sin que se tenga ganancias, es lo minimo que se debe vender en porcentaje y en valor ($) para no tener perdidas

CALCULAR EL PUNTO DE EQUILIBRIO EN PORCENTAJE DE VENTAS CON LA FORMULA ESTUDIADA.INDICE

Anlisis de rentabilidadINDICECRIA, CONSERVACION Y APROVECHAMIENTO SUSTENTABLE DEL VENADO COLA BLANCAANALISIS DE RENTABILIDADINDICADORES FINANCIEROSFLUJO NETO DE EFECTIVOInversiones para el proyectoValor de RescateFlujo Neto de EfectivoAo deIngresosEgresosFijaDiferidaCap de trab.ValorRecup. DeoperacintotalestotalesResidualcap. De Trab.0.0328,000.0028,800.0016,490.00-373,290.001.0144,321.00191,064.18-46,743.182.0204,224.32219,577.60-15,353.273.0274,719.06252,809.8721,909.194.0351,956.43289,334.8862,621.555.0455,837.53337,701.97118,135.566.0606,331.59405,635.49200,696.107.0772,029.45480,696.60291,332.858.0983,445.03575,372.99408,072.049.01,228,855.36684,288.74544,566.6210.01,530,993.94817,914.0726,09116,490755,660.77CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%AoCostosBeneficiosFactor deCostosBeneficiosFlujo neto deSaldodetotalestotalesactualizacinactualizadosactualizadosefectivo act.finaloperacin($)($)10.0%($)($)($)($)0.0373,29001.000373,290.000.00-373,290.00-373,290.001.0191,064144,3210.909173,694.71131,200.91-42,493.80-415,783.802.0219,578204,2240.826181,469.09168,780.43-12,688.65-428,472.453.0252,810274,7190.751189,939.80206,400.4916,460.70-412,011.754.0289,335351,9560.683197,619.61240,390.9842,771.36-369,240.395.0337,702455,8380.621209,686.35283,039.2473,352.89-295,887.506.0405,635606,3320.564228,970.66342,258.38113,287.72-182,599.797.0480,697772,0290.513246,673.36396,173.18149,499.82-33,099.978.0575,373983,4450.467268,415.75458,784.36190,368.62157,268.659.0684,2891,228,8550.424290,205.23521,154.63230,949.41388,218.0510.0817,9141,573,5750.386315,341.28606,681.22291,339.94679,557.99Total3,809,7726,595,2952,675,305.833,354,863.83679,557.99Los indicadores financieros que arroja el proyecto son:VAN=679,557.99Se aceptaPERIODO DE RECUPERACION:TIR =24.65%Se acepta7.0AOSB/C =1.25Se acepta10MESES

INDICE

DepreciacinINDICEDEPRECIACIONES Y AMORTIZACIONESConceptoValor originalAos de Vida UtilDepreciacin AnualDrepreciacion en 10 aosValor ResidualINVERSION FIJA (DEPRECIACION)Malla ciclnica perimetral reforzada50,000.0020.002,500.0025,000.0025,000.00Implementos y accesorios del rancho cinegtico6,000.0011.00545.455,454.55545.45Kit de cacera6,000.0011.00545.455,454.55545.45TOTAL62,000.003,590.9135,909.0926,090.91

INDICE