P1 EGF.xlsx
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PRÁCTICA Nº 1 PARAMETROS Inversión inicial 647,600 O. Civil 485,000 Maquinaria 120,900 Instalaciones 41,700 Producción (kg de pollos/año) 627,200 Precio de venta (€/kg de pollo) 0.82 Producción de estiércol (kg/año) 1,411,000 Precio de venta de estiércol (€/kg) 0.07 Pago previsto en Alimentación 281096 Pollitos (ud) 313,650 Pienso de iniciación (kg) 35,200 Pienso de crecimiento (kg) 550,000 Pienso de acabado (kg) 760,000 Precio pollitos (€/ud) 0.27 Precio pienso iniciación (€/kg) 0.23 Precio pienso de crecimiento (€/kg) 0.22 Precio pienso de acabado (€/kg) 0.20 Costes laborales (€) 25,200 Suministros y servicios 19,000 Veterinario (€/año) 5,200 Fármacos (€/año) 3,600 Gas, agua y electricidad 10,200 Seguros, reparaciones y conservación 7,789 Obra civil 1% Maquinaria 2.00% Instalaciones 1.25% Contribuciones e impuestos (€/año) 1,500 Gastos varios 18,000 Vida inmovilizado obra civil (años) 20 Vida maquinaria (años) 10 Vida instalaciones (años) 10 Porcentaje valor residual Obra civil 0% Maquinaria 10% Instalaciones 1% Amortización 40,510
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Pr 1PRCTICA N 1
PARAMETROSInversin inicial647,600O. Civil485,000Maquinaria120,900Instalaciones41,700
Produccin (kg de pollos/ao)627,200Precio de venta (/kg de pollo)0.82Produccin de estircol (kg/ao)1,411,000Precio de venta de estircol (/kg)0.07
Pago previsto en Alimentacin281096Pollitos (ud)313,650Pienso de iniciacin (kg)35,200Pienso de crecimiento (kg)550,000Pienso de acabado (kg)760,000Precio pollitos (/ud)0.27Precio pienso iniciacin (/kg)0.23Precio pienso de crecimiento (/kg)0.22Precio pienso de acabado (/kg)0.20Costes laborales ()25,200
Suministros y servicios19,000Veterinario (/ao)5,200Frmacos (/ao)3,600Gas, agua y electricidad10,200
Seguros, reparaciones y conservacin7,789Obra civil1%Maquinaria2.00%Instalaciones1.25%
Contribuciones e impuestos (/ao)1,500Gastos varios18,000
Vida inmovilizado obra civil (aos)20Vida maquinaria (aos)10Vida instalaciones (aos)10
Porcentaje valor residual Obra civil0%Maquinaria10%Instalaciones1%
Amortizacin40,510Obra civil24,250Maquinaria12,090Instalaciones4,170
Tipo impositivo30%
Valor venta inmovilizado (aos 10y20)12,507
Tasa de descuento5.00%
InflacinTasa Inflacin2%Tasa Crecimiento Precio1%Tase crecimiento coste alimentacin3%
ESTRUCTURA DE LOS FLUJOS DE CAJA GRANJA DE POLLOSCONCEPTO\AO01234567891011121314151617181920OPERACIONES DE CAPITALObra civil, instalaciones, maquinaria647,600.00162,600Incremento del Capital CirculanteVenta de Activo Fijo (Despues de impuestos)8,7558,755FLUJOS DE CAPITAL-647,600.000.000.000.000.000.000.000.000.000.00-153,845.100.000.000.000.000.000.000.000.000.008,754.90
OPERACIONES ORDINARIASVentas previstas de Carne (kg)627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00Venta de Estiercol (Kg)1,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.00Precio Venta carne de pollo (/kg)0.820.820.820.820.820.820.820.820.820.820.820.820.820.820.820.820.820.820.820.82Precio Venta Estiercol (/kg)0.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.07COBROS PREVISTOS613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00613,074.00
Pollitos (ud)313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00Precio pollitos (/ud)0.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.27Pago previsto en Alimentacin281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00281,096.00Total Consumos365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782365,782Pagos en Mano de obra25,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.00Suministros y servicios19,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.00Reparaciones y Conservacin7,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.25Contribuciones e impuestos1,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.00Gastos Varios18,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.00Amortizaciones40,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.00TOTAL PAGOS PREVISTOS477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781477,781
EBIT135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293135,293Impuestos40,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,58840,588
FLUJOS DE OPERACIONES135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215135,215
FCAJA INVERSIN-647,600.00135,215.28135,215.28135,215.28135,215.28135,215.28135,215.28135,215.28135,215.28135,215.28-18,629.83135,215.28135,215.28135,215.28135,215.28135,215.28135,215.28135,215.28135,215.28135,215.28143,970.18FCAJA INVERSIN ACUMULADOS-647,600.00-512,384.73-377,169.45-241,954.18-106,738.9028,476.38163,691.65298,906.93434,122.20569,337.48550,707.65685,922.93821,138.20956,353.481,091,568.751,226,784.031,361,999.301,497,214.581,632,429.851,767,645.131,911,615.30
VAN946,333.28TIR19.52%Plazo de recuperacin5 aosAplicar SolverVALOR MINMO TRES PRIMEROS FCF1-858,434.67 F2-908,117.17 F3- 960,283.79PRECIO MINIMO PRECIO MINIMO DE VENTA
VOLUMEN MINIMO DE VENTAVOLUMEN MIN DE VENTA
COSTE MAXIMO DE ALIMENTACION COOSTE MAXIMO
Hoja1PRCTICA N 1PARAMETROSInversin inicial647,600O. Civil485,000Maquinaria120,900Instalaciones41,700
Produccin (kg de pollos/ao)627,200Precio de venta (/kg de pollo)0.82Produccin de estircol (kg/ao)1,411,000Precio de venta de estircol (/kg)0.07
Pago previsto en Alimentacin281096Pollitos (ud)313,650Pienso de iniciacin (kg)35,200Pienso de crecimiento (kg)550,000Pienso de acabado (kg)760,000Precio pollitos (/ud)0.27Precio pienso iniciacin (/kg)0.23Precio pienso de crecimiento (/kg)0.22Precio pienso de acabado (/kg)0.20Costes laborales ()25,200
Suministros y servicios19,000Veterinario (/ao)5,200Frmacos (/ao)3,600Gas, agua y electricidad10,200
Seguros, reparaciones y conservacin7,789Obra civil1%Maquinaria2.00%Instalaciones1.25%
Contribuciones e impuestos (/ao)1,500Gastos varios18,000
Vida inmovilizado obra civil (aos)20Vida maquinaria (aos)10Vida instalaciones (aos)10
Porcentaje valor residual Obra civil0%Maquinaria10%Instalaciones1%
Amortizacin40,510Obra civil24,250Maquinaria12,090Instalaciones4,170
Tipo impositivo30%
Valor venta inmovilizado (aos 10y20)12,507
Tasa de descuento5.00%
InflacinTasa Inflacin2%Tasa Crecimiento Precio1%Tase crecimiento coste alimentacin3%ESTRUCTURA DE LOS FLUJOS DE CAJA GRANJA DE POLLOSCONCEPTO\AO01234567891011121314151617181920OPERACIONES DE CAPITALObra civil, instalaciones, maquinaria647,600.00162,600Incremento del Capital CirculanteVenta de Activo Fijo (Despues de impuestos)8,7558,755FLUJOS DE CAPITAL-647,600.000.000.000.000.000.000.000.000.000.00-153,845.100.000.000.000.000.000.000.000.000.008,754.90
OPERACIONES ORDINARIASVentas previstas de Carne (kg)627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00627,200.00Venta de Estiercol (Kg)1,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.001,411,000.00Precio Venta carne de pollo (/kg)0.820.830.840.840.850.860.870.880.890.900.910.910.920.930.940.950.960.970.980.99Precio Venta Estiercol (/kg)0.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.070.07COBROS PREVISTOS613,074.00618,217.04623,411.51628,657.93633,956.80639,308.67644,714.06650,173.50655,687.54661,256.71666,881.58672,562.69678,300.62684,095.93689,949.19695,860.98701,831.89707,862.51713,953.43720,105.27
Pollitos (ud)313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00313,650.00Precio pollitos (/ud)0.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.270.27Pago previsto en Alimentacin281,096.00289,528.88298,214.75307,161.19316,376.02325,867.31335,643.32345,712.62356,084.00366,766.52377,769.52389,102.60400,775.68412,798.95425,182.92437,938.41451,076.56464,608.86478,547.12492,903.54Total Consumos365,782374,214382,900391,847401,062410,553420,329430,398440,770451,452462,455473,788485,461497,484509,868522,624535,762549,294563,233577,589Pagos en Mano de obra25,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.0025,200.00Suministros y servicios19,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.0019,000.00Reparaciones y Conservacin7,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.257,789.25Contribuciones e impuestos1,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.001,500.00Gastos Varios18,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.0018,000.00Amortizaciones40,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.0040,510.00TOTAL PAGOS PREVISTOS477,781486,214494,899503,846513,061522,552532,328542,397552,769563,451574,454585,787597,460609,484621,868634,623647,761661,294675,232689,588
EBIT135,293132,003128,512124,812120,896116,757112,386107,776102,91997,80592,42786,77580,84074,61268,08261,23854,07146,56938,72230,517Impuestos40,58839,60138,55437,44436,26935,02733,71632,33330,87629,34227,72826,03324,25222,38420,42418,37116,22113,97111,6169,155
FLUJOS DE OPERACIONES135,215132,912130,468127,878125,137122,240119,180115,953112,553108,974105,209101,25397,09892,73988,16783,37678,35973,10867,61561,872
FCAJA INVERSIN-647,600.00135,215.28132,912.39130,468.41127,878.39125,137.22122,239.63119,180.19115,953.29112,553.15-44,871.29105,209.12101,252.7497,098.1392,738.5688,167.0683,376.4778,359.4073,108.2367,615.0970,626.78FC reales-647,600.00132,564.00127,751.24122,943.30118,139.87113,340.64108,545.30103,753.5398,965.0294,179.44-36,810.0984,615.8079,837.0975,060.0170,284.2465,509.4260,735.2455,961.3551,187.4146,413.0847,529.80FCAJA INVERSIN ACUMULADOS-647,600.00-512,384.73-379,472.34-249,003.93-121,125.544,011.68126,251.32245,431.51361,384.79473,937.94429,066.65534,275.76635,528.50732,626.63825,365.19913,532.25996,908.721,075,268.131,148,376.361,215,991.451,286,618.23VAN457,090.10TIR14.66%plazo de recuperacin Indices de rentabilidadCon inflacin Sin inflacion Variacin Tasa de actualizacin5%Valor Actual neto 457,090.10946333.280.48Tasa de Rendimiento interno14.66%19.52%75.10%
