Evaluación Económica y Financiera

EgresosRemuneraciones mensuales (En US $)No.Remunerac.AFPRemuneracLey. Soc.TotalNeta11%Bruta14%GastosPersonal EjecutivoGerente171288800112912Personal EmpleadoJefe de despacho11782220028228Vendedor1106.813.212016.8136.8Secretaria1133.516.515021171Obreros6106.813.212016.8820.8Total remuneracin2268.6Gasto mensual de beneficio de pollo (En US $)Ao 1Ao 2Ao 3Ao 4Ao 5Costo PrimoMOD6136.8820.89849.609849.609849.609849.609849.60Mater. Directos (Kg. pollo)529410.8042352.94508235.29508235.29533647.06533647.06560329.41Costos Indirectos de FabricacinMOI12282282736.002736.002736.002736.002736.00Mater. IndirectosPetrleo901.71154.291851.431851.431851.431851.431851.43Lubricantes y repuestos17.14205.71205.71205.71205.71205.71Gas licuado34.29411.43411.43411.43411.43411.43Utiles de aseo28.57342.86342.86342.86342.86342.86Gastos Indirectos de FabricacinDepreciacin1304.031304.031304.031304.031304.03Gastos de VentasSueldo vendedor1136.8136.801641.601641.601641.601641.601641.60Comisiones vendedor (0.5%)281.2527000.0027000.0028350.0028350.0029767.50Documentos71.43857.14857.14857.14857.14857.14Petrleo301.7151.43617.14617.14617.14617.14617.14Gastos Generales y administrativosGerente1912912.0010944.0010944.0010944.0010944.0010944.00Secretaria1171171.002052.002052.002052.002052.002052.00Agua y electricidad71.43857.14857.14857.14857.14857.14Telfono30.00360.00360.00360.00360.00360.00Impuestos22.86274.29274.29274.29274.29274.29Utiles de escritorio14.29171.43171.43171.43171.43171.43Asesora contable200.002400.002400.002400.002400.002400.00Amortizacin intangibles240.44240.44240.44240.44240.44Depreciacin1395.001395.001395.001395.001395.00Gastos FinancierosIntereses de deuda5226.623441.291306.73TOTAL578973.16577187.83601815.03600508.30628608.16Costo Unitario (en US $)1.071.071.061.061.06Costo Unitario (En Nuevos Soles)3.83.73.73.73.7

El pollo merma aproximadamente el 15%.

PronsticosPronstico de Ventas(Es una consecuencia de la demanda dirigida)Ao 1Ao 2Ao 3Ao 4Ao 5Kg. Pollo anual540000540000567000567000595350Kg. Pollo mensual4500045000472504725049612.5* A partir del tercer ao las ventas se incrementan en 5% cada dos aos

InversionesACTIVOS FIJOSPrecioPrecio totalTerreno30034.0010,200.00Obras civiles16,531.00Aturdidor elctrico1300.00300.00Peladora de pollos12,000.002,000.00Cocina industrial1280.00280.00Ollas gigantes220.0040.00Materiales (cuchillos, machetes, botas, uniformes, etc.)120.00Balanza electrnica1800.00800.00Jabas plsticas2012.00240.00Congeladora1470.00470.00Camioneta petrolera usada15,000.005,000.00Motocicleta usada1800.00800.00Computadora e impresora1880.00880.00Muebles y Equipos de oficina150.00Otros100.00TOTAL ACTIVOS FIJOS37,911.00ACTIVOS INTANGIBLESGastos de organizacin150.00Licencias872.00Carnet sanitario78.6060.20Puesta en marcha120.00TOTAL ACTIVOS INTANGIBLES1,202.20CAPITAL DE TRABAJO INICIAL5,000.00TOTAL INVERSIONES$ 44,113.20

gastos legales

FinanciamientoEstructura de FinanciamientoAporte de socios25%11,028.30Banco75%33,084.90Total100%44,113.20Calendario de pagosPrincipal$33,084.90Inters18.0%anualTiempo3aosMesDeudaAmortizacinInteresesCuota$33,084.901$32,385.08699.82496.271,196.10231,674.75710.32485.781,196.10330,953.78720.98475.121,196.10430,221.98731.79464.311,196.10529,479.22742.77453.331,196.10628,725.31753.91442.191,196.10727,960.09765.22430.881,196.10827,183.39776.70419.401,196.10926,395.04788.35407.751,196.101025,594.87800.17395.931,196.101124,782.69812.18383.921,196.101223,958.34824.36371.741,196.101323,121.61836.72359.381,196.101422,272.34849.27346.821,196.101521,410.32862.01334.091,196.101620,535.38874.94321.151,196.101719,647.31888.07308.031,196.101818,745.92901.39294.711,196.101917,831.02914.91281.191,196.102016,902.38928.63267.471,196.102115,959.82942.56253.541,196.102215,003.12956.70239.401,196.102314,032.07971.05225.051,196.102413,046.45985.62210.481,196.102512,046.051,000.40195.701,196.102611,030.641,015.41180.691,196.102710,000.001,030.64165.461,196.10288,953.901,046.10150.001,196.10297,892.111,061.79134.311,196.10306,814.401,077.72118.381,196.10315,720.511,093.88102.221,196.10324,610.221,110.2985.811,196.10333,483.281,126.9569.151,196.10342,339.431,143.8552.251,196.10351,178.421,161.0135.091,196.10360.001,178.4217.681,196.10TOTAL33,084.909,974.6443,059.54

DepreciacinMontoVidaDesechoAo 1Ao 2Ao 3Ao 4Ao 5Maquinaria y equipo4,130.00100413.00413.00413.00413.00413.00Terreno y obras civ.26,731.0030- 0891.03891.03891.03891.03891.03Muebles y enseres150.0010015.0015.0015.0015.0015.00Equipos de cmputo880.0050176.00176.00176.00176.00176.00Vehculos5,800.00501,160.001,160.001,160.001,160.001,160.00Otros220.005044.0044.0044.0044.0044.00TOTAL2,699.032,699.032,699.032,699.032,699.03AMORTIZACIONValorVidaDesechoAo 1Ao 2Ao 3Ao 4Ao 5Activos intangibles1,202.2050240.44240.44240.44240.44240.44

Flujo de Caja012345Ingresos590,553588,732613,851612,518641,180Costo de Fabricacin-523,632-523,632-549,044-549,044-575,726Gastos Adm. y Ventas-47,175-47,175-48,525-48,525-49,942Gastos Financieros-5,227-3,441-1,307Depreciacin-2,699-2,699-2,699-2,699-2,699Amortizacin intangibles-240-240-240-240-240Utilidad antes impto.11,57911,54412,03612,01012,572Impuesto-3,474-3,463-3,611-3,603-3,772Utilidad neta8,1068,0818,4258,4078,801Depreciacin2,6992,6992,6992,6992,699Amortizacin intangibles240240240240240Inversin inicial-44,113Prstamo33,085Amortizacin deuda-9,127-10,912-13,046Valor de deshecho56,047Flujo de caja-11,0281,919108-1,68211,34767,787Tasa15%VAN29,805.94TIR53%

No considerar depreciacinMtodoeconmico(Flujo anterior - Deprec. y Amortiz)/ Td

IngresosUtilidad2%IGV18%T.C.3.5Ao 1Ao 2Ao 3Ao 4Ao 5Precio unitario en $1.091.091.081.081.08Precio unitario en S/.3.833.823.793.783.77Precio venta + IGV ($)1.291.291.281.271.27Precio venta + IGV (S/.)4.524.504.474.464.45Presupuesto de Ingresos (En US $)Ao 1Ao 2Ao 3Ao 4Ao 5590552.62588731.59613851.34612518.47641180.32

Punto equilibrioAo 1Ao 2Ao 3Ao 4Ao 5Costos Fijos39143.5837358.2535223.6933916.9633916.96Costos variables539829.58539829.58566591.34566591.34594691.20Costo Total578973.16577187.83601815.03600508.30628608.16Ingresos por ventas590552.62588731.59613851.34612518.47641180.32Costo variable unitario1.001.001.001.001.00Punto de equilibrio (en US $)455737449756457514452342467784Punto equilibrio fsico (Kg)416724397718373383359531358066Grfico del Punto de equilibrio para el ao 1Precio unit.1.09CantidadCosto FijoVentasCosto TotalCvu1.00039143.58039143.5753715041Costo Fijo39143.5820,00039143.5821872.319196574359137.2635134275Incremento2000040,00039143.5843744.638393148679130.951655350960,00039143.5865616.957589722899124.639797274480,00039143.5887489.2767862971119118.327939198100,00039143.58109361.595982871139112.016081121120,00039143.58131233.915179446159105.704223045140,00039143.58153106.23437602179099.392364968160,00039143.58174978.553572594199093.080506892180,00039143.58196850.872769168219086.768648815200,00039143.58218723.191965743239080.456790738220,00039143.58240595.511162317259074.144932662240,00039143.58262467.830358891279067.833074585260,00039143.58284340.149555466299061.521216509280,00039143.58306212.46875204319055.209358432300,00039143.58328084.787948614339048.897500356320,00039143.58349957.107145188359042.585642279340,00039143.58371829.426341763379036.273784202360,00039143.58393701.745538337399029.961926126380,00039143.58415574.064734911419023.650068049400,00039143.58437446.383931486439017.338209973420,00039143.58459318.70312806459011.026351896440,00039143.58481191.022324634479004.71449382

Parece variable por los intereses de la deuda

Punto equilibrio

&APage &PCosto FijoVentasCosto TotalKg. de polloUS $

415258

MBD00111D8A.unknown

MBD0012240B.unknown