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[null,"Supuestos Técnicos Campo",null,null,null,null,null,null,null,null,null,null,null,"Supuestos Técnicos Planta",null,null,null,null,null,null,null,null,"Demanda de Semillas"]
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[]
[null,null,"Cultivo","Siembra","Costo Semilla",null,"Rendimiento",null,null,"Precio de Venta",null,null,null,null,"Humedad a cosecha:",null,null,0.25]
[null,null,null,"(QQ/Ha)","($/QQ)",null,"Campo (QQ/Ha)","Oro (QQ/Ha)",null,"($/QQ Oro)","($/Bolsa)",null,null,null,"Maíz","Llega","Selección","Secado","Desgrane","Acondicionamiento",null,null,null,"Cultivo","(QQ oro)","(Bolsas)","(Ha)"]
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[null,null,"Soya",1,{"$f":"3750/24.4527","v":153.35729796709566},null,35,{"$f":"T18","v":21.64575},null,{"$f":"K9*100/44","v":143.13339999999999},62.978695999999999,null,null,null,null,"Semilla",{"$f":"100%-Q8","v":0.95},{"$f":"100%-R8","v":0.85},{"$f":"100%-S8","v":0.8},{"$f":"100%-T8","v":0.75},null,null,null,"Soya",5000,{"$f":"Y9/0.44","v":11363.636363636364},{"$f":"X26","v":230.9922271115577},null,{"$f":"_xlfn.FORMULATEXT(AA9)","v":"=X26"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pérdida (QQ)",{"$f":"P11*Q8","v":5},{"$f":"Q11*R8","v":14.25},{"$f":"R11*S8","v":16.150000000000002},{"$f":"S11*T8","v":16.149999999999999}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"G8","v":100},{"$f":"P11*Q9","v":95},{"$f":"Q11*R9","v":80.75},{"$f":"R11-S10","v":64.599999999999994},{"$f":"S11-T10","v":48.449999999999996},null,null,null,"Total",{"$f":"SUM(Y8:Y10)","v":10000},{"$f":"SUM(Z8:Z10)","v":22727.272727272728},{"$f":"SUM(AA8:AA10)","v":334.19140151816248}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Humedad a cosecha:",null,null,0.18]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Soya","Llega","Selección","Secado","Desgrane","Acondicionamiento"]
[null,"Supuestos Financieros Producción Maíz",null,null,null,null,null,null,null,null,null,null,null,null,null,"Pérdida (%)",0.05,7.0000000000000007E-2,0,0.3,null,null,null,"Maíz"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semilla",{"$f":"100%-Q15","v":0.95},{"$f":"100%-R15","v":0.92999999999999994},{"$f":"100%-S15","v":1},{"$f":"100%-T15","v":0.7},null,null,null,"Ha","QQ Oro"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pérdida (QQ)",{"$f":"P18*Q15","v":1.75},{"$f":"Q18*R15","v":2.3275000000000001},{"$f":"R18*S15","v":0},{"$f":"S18*T15","v":9.2767499999999998},null,null,null,1,{"$f":"H8","v":48.449999999999996}]
[null,null,"Horizonte de evaluación (años)",null,5,null,null,null,null,null,null,null,null,null,null,{"$f":"G9","v":35},{"$f":"P18*Q16","v":33.25},{"$f":"Q18*R16","v":30.922499999999999},{"$f":"R18*S16","v":30.922499999999999},{"$f":"S18-T17","v":21.64575},null,null,null,"X",{"$f":"Y8","v":5000}]
[null,null,"Capital de trabajo (meses)",null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(X17*Y18)/Y17","v":103.19917440660475}]
[null,null,"Financiamiento bancario (tasa en US$)",null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.FORMULATEXT(X19)","v":"=(X17*Y18)/Y17"}]
[null,null,"Financiamiento bancario (plazo en años)",null,0]
[null,null,"Financiamiento bancario (monto)",null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Soya"]
[null,null,"Tasa de corte ",null,0.15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ha","QQ Oro"]
[null,null,"Tasa ISR",null,0.25,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,{"$f":"H9","v":21.64575}]
[null,null,"Inflación en dólares",null,0.01,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"X",{"$f":"Y9","v":5000}]
[null,null,"Capital de deuda",null,{"$f":"E22/'Presupuesto de Capital Maíz'!B68","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(X24*Y25)/Y24","v":230.9922271115577}]
[null,null,"Capital propio",null,{"$f":"1-E26","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"_xlfn.FORMULATEXT(X26)","v":"=(X24*Y25)/Y24"}]
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[]
[null,"Supuestos Financieros Producción Soya"]
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[]
[null,null,"Horizonte de evaluación (años)",null,5]
[null,null,"Capital de trabajo (meses)",null,3]
[null,null,"Financiamiento bancario (tasa en US$)",null,0]
[null,null,"Financiamiento bancario (plazo en años)",null,0]
[null,null,"Financiamiento bancario (monto)",null,0]
[null,null,"Tasa de corte ",null,0.15]
[null,null,"Tasa ISR",null,0.25]
[null,null,"Inflación en dólares",null,0.01]
[null,null,"Capital de deuda",null,{"$f":"E37/'Presupuesto de Capital Soya'!B68","v":0}]
[null,null,"Capital propio",null,{"$f":"1-E41","v":1}]

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[null,"Distribución de Cultivos por Lotes"]
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[null,"Cultivo","Lote","Area (Ha)","Ventana de Mercado","Fecha Siembra","Fecha Cosecha","Fecha Inicio Planta","Fecha Final Planta"]
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[null,"Soya","Zona 2",{"$f":"C18","v":40},"Primera"]
[null,"Soya","Campus Altos",{"$f":"G17-D6","v":98.595336266934623},"Primera"]
[null,"Maíz","San Nicolas",{"$f":"C21","v":25},"Postrera"]
[null,"Maíz","Zona 1",{"$f":"H16-D8","v":16.279669762641902},"Postrera"]
[null,"Soya","Zona 4",{"$f":"C20","v":20},"Postrera"]
[null,"Soya","Zona 3",{"$f":"H17-D10","v":72.396890844623087},"Postrera"]
[null,"Total",null,{"$f":"SUM(D5:D11)","v":334.19140151816248}]
[null,null,null,null,null,null,"Demanda en Ventanas de Mercado"]
[null,null,null,null,null,null,0.6,{"$f":"1-G14","v":0.4}]
[null,"Lote","Area del lote (ha)","Area a sembrar del lote (ha)","Cultivo","Área (Ha)","Primera","Postrera"]
[null,"Guinope",50,{"$f":"D5","v":61.919504643962853},"Maíz",{"$f":"'Rendimientos & Supuestos '!AA8","v":103.19917440660475},{"$f":"F16*$G$14","v":61.919504643962853},{"$f":"F16*$H$14","v":41.279669762641902}]
[null,"Campus Altos",20,{"$f":"D7","v":98.595336266934623},"Soya",{"$f":"'Rendimientos & Supuestos '!AA9","v":230.9922271115577},{"$f":"F17*$G$14","v":138.59533626693462},{"$f":"F17*$H$14","v":92.396890844623087}]
[null,"Zona 2",40,{"$f":"D6","v":40},"Total",{"$f":"SUM(F16:F17)","v":334.19140151816248}]
[null,"Zona 1",10,{"$f":"D9","v":16.279669762641902}]
[null,"Zona 4",20,{"$f":"D10","v":20}]
[null,"San Nicolas",25,{"$f":"D8","v":25}]
[null,"Zona 3",18,{"$f":"D11","v":72.396890844623087}]

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[null,null,"Actividades Cultivo  de Maíz",null,null,null,null,null,null,null,null,"Actividades Cultivo  de Soya"]
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[null,null,"Actividad","Semana",null,null,null,null,null,null,null,"Actividad","Semana"]
[]
[null,null,"Preparación de Suelo",null,null,null,null,null,null,null,null,"Preparación de Suelo"]
[null,null,"Chapeo",-4,null,null,null,null,null,null,null,"Chapeo",-4]
[null,null,"Arado",-3,null,null,null,null,null,null,null,"Arado",-3]
[null,null,"Rastra pesada",-3,null,null,null,null,null,null,null,"Rastra pesada",-3]
[null,null,"Rastra liviana (2)",0,null,null,null,null,null,null,null,"Rastra liviana (2)",0]
[null,null,"Siembra",0,null,null,null,null,null,null,null,"Siembra",0]
[null,null,"Aplicación Herbicida",1,null,null,null,null,null,null,null,"Aplicación Herbicida",1]
[null,null,"Aplicación Insecticida/fungicida (2 + 2)",3,5,7,9,null,null,null,null,"Aplicación Insecticida/fungicida (5)",3,5,7,9,10]
[null,null,"Aplicación foliar",4,null,null,null,null,null,null,null,"Aplicación foliar",4]
[null,null,"Cultivada",3,null,null,null,null,null,null,null,"Cultivada",3]
[null,null,"Acarreo de Cosecha",17,null,null,null,null,null,null,null,"Acarreo de Cosecha",17]
[null,null,"Acarreo de Agua (5)",1,3,5,7,9,null,null,null,"Acarreo de Agua (6)",1,3,5,7,9]
[null,null,null,null,null,null,null,null,null,null,null,"Trilladora mecánica",10]
[null,null,"Siembra",null,null,null,null,null,null,null,null,"Siembra"]
[null,null,"Semilla",0,null,null,null,null,null,null,null,"Semilla",0]
[null,null,"Tratador Gaucho",0,null,null,null,null,null,null,null,"Tratador Crusier",0]
[null,null,"Protector Scort",0,null,null,null,null,null,null,null,"Protector Scort",0]
[null,null,"12-24-12",0,null,null,null,null,null,null,null,"12-24-12",0]
[null,null,"MO Siembra",0,null,null,null,null,null,null,null,"MO Siembra",0]
[null,null,"MO Fertilización",0,null,null,null,null,null,null,null,"MO Fertilización",0]
[]
[null,null,"Control de Malezas",null,null,null,null,null,null,null,null,"Control de Malezas"]
[null,null,"Prowl",1,null,null,null,null,null,null,null,"Flex",1]
[null,null,"Gesaprim 90",1,null,null,null,null,null,null,null,"Fusilade",1]
[null,null,"Convey",5,null,null,null,null,null,null,null,"Prowl",5]
[null,null,"MO Herbicida mecanizada",1,null,null,null,null,null,null,null,"MO Herbicida",1]
[null,null,"MO Convey",5,null,null,null,null,null,null,null,"MO Flex con Fusilade",5]
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[null,null,"Control de Plagas",null,null,null,null,null,null,null,null,"Control de Plagas"]
[null,null,"Curyom 55EC",3,null,null,null,null,null,null,null,"Connet",3]
[null,null,"Mancozeb 80WP",5,null,null,null,null,null,null,null,"Nativo",5]
[null,null,"Nativo",9,null,null,null,null,null,null,null,"Amistar (2)",7,10]
[null,null,"Proclaim 5SG",7,null,null,null,null,null,null,null,"Engeo",9]
[null,null,"MO Aplicaciones",3,5,7,9,null,null,null,null,"MO Aplicaciones",3,5,7,9,10]
[]
[null,null,"Fertilización",null,null,null,null,null,null,null,null,"Fertilización"]
[null,null,"Urea",4,null,null,null,null,null,null,null,"Urea",4]
[null,null,"Kelpak",4,null,null,null,null,null,null,null,"KCL",4]
[null,null,"Bayfolan",1,null,null,null,null,null,null,null,"Bayfolan",1]
[null,null,"MO Urea",1,null,null,null,null,null,null,null,"MO Urea",1]
[null,null,"MO foliar",1,null,null,null,null,null,null,null,"MO foliar",1]
[]
[null,null,"Riego",null,null,null,null,null,null,null,null,"Riego"]
[null,null,"MO Instalar Sistema Riego",-1,null,null,null,null,null,null,null,"MO Instalar Sistema Riego",-1]
[null,null,"MO Recoger Cinta",17,null,null,null,null,null,null,null,"MO Recoger Cinta",13]
[null,null,"Cinta",-3,null,null,null,null,null,null,null,"Cinta",-3]
[null,null,"MO Regador",1,null,null,null,null,null,null,null,"MO Regador",1,null,null,null,10]
[null,null,"Bomba de riego",1,null,null,null,null,null,null,null,"Bomba de riego",1,null,null,null,10]
[]
[null,null,"Cosecha",null,null,null,null,null,null,null,null,"Cosecha"]
[null,null,"MO Supervisor de Cosecha",17,null,null,null,null,null,null,null,"MO Supervisor de Cosecha",13]
[null,null,"MO Corteros",17,null,null,null,null,null,null,null,"MO Corteros",13]
[null,null,"Sacos",17,null,null,null,null,null,null,null,"Sacos",13]
[null,null,"Transporte",17,null,null,null,null,null,null,null,"Transporte",13]
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[null,null,"Mantenimiento",null,null,null,null,null,null,null,null,"Mantenimiento"]
[null,null,"Raleo",2,null,null,null,null,null,null,null,"Raleo",2]
[null,null,"Limpieza manual de malezas nocivas",4,null,null,null,null,null,null,null,"Limpieza manual de malezas nocivas",4]
[null,null,"Descañuele",6,10,null,null,null,null,null,null,"Descañuele",6,10]
[null,null,"Despanojado",8,null,null,null,null,null,null,null,"Despanojado",8]
[null,null,"Eliminación de machos",17,null,null,null,null,null,null,null,"Eliminación de machos",13]
[null,null,"Eliminación de plantas enfermas",1,null,null,null,null,null,null,null,"Eliminación de plantas enfermas",1]
[null,null,"Carga y descarga de cosecha",17,null,null,null,null,null,null,null,"Carga y descarga de cosecha",13]
[]
[null,null,"Destrucción ",null,null,null,null,null,null,null,null,"Destrucción "]
[null,null,"Rastra pesada",17,null,null,null,null,null,null,null,"Rastra pesada",13]

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[null,"PLANEACIÓN DE ACTIVIDADES - FINCA EL YEGUARE"]
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[null,"Cultivo","Lote","Area (Ha)","Ventana de Mercado","NOVIEMBRE/ 22",null,null,null,"DICIEMBRE/ 22",null,null,null,"ENERO/ 23",null,null,null,"FEBRERO/ 23",null,null,null,"MARZO/ 23",null,null,null,"ABRIL/ 23",null,null,null,"MAYO/ 23",null,null,null,"JUNIO/ 23",null,null,null,"JULIO/ 23",null,null,null,"AGOSTO/ 23",null,null,null,"SEPTIEMBRE/ 23",null,null,null,"OCTUBRE/ 23",null,null,null,"NOVIEMBRE/ 23",null,null,null,"DICIEMBRE/ 23"]
[null,null,null,null,null,"Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4","Semana 1","Semana 2","Semana 3","Semana 4"]
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[null,{"$f":"'Distribución Cultivos en Lotes'!B6","v":"Soya"},{"$f":"'Distribución Cultivos en Lotes'!C6","v":"Zona 2"},{"$f":"'Distribución Cultivos en Lotes'!D6","v":40},{"$f":"'Distribución Cultivos en Lotes'!E6","v":"Primera"},null,null,null,null,null,null,"Preparación de suelos",null,null,null,"Ciclo del cultivo de Soya",null,null,null,null,null,null,null,null,null,null,null,"Proceso"]
[null,{"$f":"'Distribución Cultivos en Lotes'!B7","v":"Soya"},{"$f":"'Distribución Cultivos en Lotes'!C7","v":"Campus Altos"},{"$f":"'Distribución Cultivos en Lotes'!D7","v":98.595336266934623},{"$f":"'Distribución Cultivos en Lotes'!E7","v":"Primera"},null,null,null,null,null,null,null,"Preparación de suelos",null,null,null,"Ciclo del cultivo de Soya",null,null,null,null,null,null,null,null,null,null,null,"Proceso"]
[null,{"$f":"'Distribución Cultivos en Lotes'!B8","v":"Maíz"},{"$f":"'Distribución Cultivos en Lotes'!C8","v":"San Nicolas"},{"$f":"'Distribución Cultivos en Lotes'!D8","v":25},{"$f":"'Distribución Cultivos en Lotes'!E8","v":"Postrera"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preparación de suelos",null,null,null,"Ciclo del cultivo de maíz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Proceso"]
[null,{"$f":"'Distribución Cultivos en Lotes'!B9","v":"Maíz"},{"$f":"'Distribución Cultivos en Lotes'!C9","v":"Zona 1"},{"$f":"'Distribución Cultivos en Lotes'!D9","v":16.279669762641902},{"$f":"'Distribución Cultivos en Lotes'!E9","v":"Postrera"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preparación de suelos",null,null,null,"Ciclo del cultivo de maíz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Proceso"]
[null,{"$f":"'Distribución Cultivos en Lotes'!B10","v":"Soya"},{"$f":"'Distribución Cultivos en Lotes'!C10","v":"Zona 4"},{"$f":"'Distribución Cultivos en Lotes'!D10","v":20},{"$f":"'Distribución Cultivos en Lotes'!E10","v":"Postrera"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preparación de suelos",null,null,null,"Ciclo del cultivo de Soya",null,null,null,null,null,null,null,null,null,null,null,"Proceso"]
[null,{"$f":"'Distribución Cultivos en Lotes'!B11","v":"Soya"},{"$f":"'Distribución Cultivos en Lotes'!C11","v":"Zona 3"},{"$f":"'Distribución Cultivos en Lotes'!D11","v":72.396890844623087},{"$f":"'Distribución Cultivos en Lotes'!E11","v":"Postrera"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preparación de suelos",null,null,null,"Ciclo del cultivo de Soya",null,null,null,null,null,null,null,null,null,null,null,"Proceso"]
[]
[]
[null,"Total",null,{"$f":"SUM(D7:D15)","v":334.19140151816248}]

{"sheet":"Px Insumos","index":4,"n_rows":34,"n_cols":22,"rows_kept":34,"cut":false,"hidden":false,"merged":[[2,4,2,22]]}
[]
[]
[null,null,null,null,"Precio de Insumos"]
[]
[]
[]
[null,null,null,null,"FERTILIZANTES","UNIDAD","DOSIS","PRECIO/UNIDAD",null,null,null,"HERBICIDAS","UNIDAD","DOSIS","PRECIO/UNIDAD",null,null,null,"INSECTICIDAS","UNIDAD","DOSIS","PRECIO/UNIDAD"]
[null,null,null,null,"18-46-0","QQ",null,23.392099849914324,null,null,null,"Roundup Max","Kg",null,11.859631042788731,null,null,null,"Gaucho","Gr",0.1,0.23024042334793293]
[null,null,null,null,"12-24-12","QQ",2,18.975409668461971,null,null,null,null,null,null,0,null,null,null,"Furadán TS","Gal",null,66.250352721785319]
[null,null,null,null,"0-0-60","QQ",null,17.871237123098879,null,null,null,"Gesaprim","kg",null,8.588008686157357,null,null,null,"Engeo","Lt",0.3,82.363092828194837]
[null,null,null,null,"46-0-0","QQ",null,17.298703210688391,null,null,null,"Flex","Lt",0.6,28.422219223235061,null,null,null,"Lorsban 48 EC","Lt",null,14.640510045925399]
[null,null,null,null,"MAP","QQ",null,107.6363755331722,null,null,null,"Fusilade","Lt",1,27.358941957329865,null,null,null,"Match","Lt",null,59.707108008522574]
[null,null,null,null,"KCl","QQ",1,17.584970166893637,null,null,null,"Basagrán","Lt",null,27.399837236787757,null,null,null,"Proclaim","Gr",null,0.22287927304551236]
[null,null,null,null,"Nitrato de amonio","QQ",1,19.629734139788244,null,null,null,"Select","Lt",null,24.291795997987951,null,null,null,"Volaton 5 G","Kg",null,0.4907433534947061]
[null,null,null,null,"Sulf Mg","QQ",null,10.91903961525721,null,null,null,"2-4D","Lt",1,3.537441673107673,null,null,null,"Connet","Lt",0.45,29.158334253477122]
[null,null,null,null,"Bayfolan (T20+micronutrientes)","Lt",null,6.1342919186838261,null,null,null,"Ronstar","Lt",1,40.077373868734334,null,null,null,"Lorsban 48 EC","Lt",null,14.640510045925399]
[null,null,null,null,"FERTILIZANTE TERRABLEND","QQ",6,27.563418354619326,null,null,null,"Arromax","Lt",0.6,28.422219223235061,null,null,null,"Adherente","Lt",null,35.57889312836619]
[null,null,null,null,"Urea","QQ",3,17.298703210688391,null,null,null,"Prowl 45.5 CS","Lt",3,14.313347810262261,null,null,null,"Scort","Gr",1,0.5320890214928834]
[null,null,null,null,"Kelpak","Lt",2,12.677536631946575,null,null,null,"Gesaprim 90 G","Kg",2,8.588008686157357,null,null,null,null,null,null,0]
[null,null,null,null,"Bayfolan","Lt",2,6.1342919186838261,null,null,null,"Roundup Max","kg",1.5,11.859631042788731,null,null,null,"Nomolt 15SC","Lt",0.25,69.930927872995625]
[null,null,null,null,"Biozyme","Lt",9.9000000000000005E-2,26.581931647629915,null,null,null,"Convey","Lt",0.1,536.95501928212423,null,null,null,"Curyom 55EC","Lt",0.25,36.396798717524035]
[null,null,null,null,null,null,null,null,null,null,null,"Basta 15SL","Lt",2,15.131253399420105,null,null,null,"Sunfire 24SC","Lt",0.2,136.18128059478096]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Proclaim 5SG","Kg",0.1,222.87927304551235]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Karate Zeon 2.5CS","Lt",0.25,30.26250679884021]
[null,null,null,null,"FUNGICIDAS","UNIDAD",null,"PRECIO/UNIDAD",null,null,null,null,null,null,null,null,null,null,"BreakThru","Lt",1.2,35.57889312836619]
[null,null,null,null,"Mancozeb","Kg",null,4.089527945789218]
[null,null,null,null,"Acrobat","Gr",null,2.9853554004261287E-2,null,null,null,"MANO DE OBRA","UNIDAD",null,"PRECIO/UNIDAD"]
[null,null,null,null,"Kocide","Gr",null,0.14605456949247206,null,null,null,"Mano de obra temporal","Jornal/día",null,16.247620917117537,null,null,null,"VARIOS","UNIDAD",null,"PRECIO/UNIDAD"]
[null,null,null,null,"Mancozeb 80WP","Kg",0.7,4.089527945789218,null,null,null,"Mano de obra permanente","Jornal/día",null,17.497437910741962,null,null,null,"Sacos","Unidad",null,0.28626695620524523]
[null,null,null,null,"Antracol 70WP","Kg",0.7,17.584970166893637,null,null,null,"Mano de obra especializada","Jornal/día",null,19.497145100541044,null,null,null,"Transporte de cosecha","Viaje",null,73.611503024205916]
[null,null,null,null,"Nativo","KG",0.15,148.44986443214859,null,null,null,"Vigilante","Jornal/día",null,0,null,null,null,"Sacos cosechados por viaje","sacos",null,320]
[null,null,null,null,"Opera","L",0.4,51.119099322365216,null,null,null,"Vha por vigilante","Ha",null,0.4907433534947061,null,null,null,"Análisis de suelos","Análisis",null,17.265169081532918]
[null,null,null,null,"Agrimicin 16.4WP","Kg",0.5,36.805751512102958,null,null,null,"Vigilante","Jornal/día",null,0,null,null,null,"Cinta riego","Rollo",null,143.1334781026226]
[null,null,null,null,"Amistar","Kg",{"$f":"120/1000","v":0.12},205.29430287861871,null,null,null,"Vigilante","L/Ha",null,0,null,null,null,"Gastos administrativos","%",null,0]

{"sheet":"Px Maquinaria","index":5,"n_rows":78,"n_cols":11,"rows_kept":78,"cut":false,"hidden":false,"merged":[[1,4,1,10]]}
[]
[null,null,null,null,"Maquinaria y Riego"]
[]
[]
[]
[null,null,null,null,null,"Rendimiento (Ha/hora)",null,null,null,null,"Costo (L./Hora)"]
[null,null,null,null,"ENSILAJE / CULTIVOS / HENO",null,null,null,null,"ENSILAJE / CULTIVOS / HENO"]
[null,null,null,null,"Prep. / Siem. Cult./Ens/Heno",null,null,null,null,"Prep. / Siem. Cult./Ens/Heno"]
[null,null,null,null,"Subsolado Primer Pase",0.3,null,null,null,"Subsolado Primer Pase",29.403705930224476]
[null,null,null,null,"Subsolado Segundo Pase",0.5,null,null,null,"Subsolado Segundo Pase",31.294131118444998]
[null,null,null,null,"Subsolado Tercer Pase",0.6,null,null,null,"Subsolado Tercer Pase",31.294131118444998]
[null,null,null,null,"Picado de Rastrojo",0.6,null,null,null,"Picado de Rastrojo",38.181305131948619]
[null,null,null,null,"Chapeo de Preparación",0.7,null,null,null,"Chapia de Preparación",27.714321935818951]
[null,null,null,null,"Rastra Incorporación Primer Pase (Rastra pesada)",0.7,null,null,null,"Rastra Incorporación Primer Pase (Rastra pesada)",29.998323293542224]
[null,null,null,null,"Rastra Incorporación Segundo Pase",0.75,null,null,null,"Rastra Incorporación Segundo Pase",33.138508221995934]
[null,null,null,null,"Arado",0.45,null,null,null,"Arado",28.902329804070718]
[null,null,null,null,"Rastra Primer Pase (Rastra liviana)",0.75,null,null,null,"Rastra Primer Pase (Rastra liviana)",30.027358941957331]
[null,null,null,null,"Rastra Segundo Pase",0.8,null,null,null,"Rastra Segundo Pase",32.953170815492768]
[null,null,null,null,"Rastra Tercer Pase",0.8,null,null,null,"Rastra Tercer Pase",31.582033885828558]
[null,null,null,null,"Rastra Cuarto Pase",0.8,null,null,null,"Rastra Cuarto Pase",31.042216196984384]
[null,null,null,null,"Rastra Quinto Pase",0.8,null,null,null,"Rastra Quinto Pase",31.042216196984384]
[null,null,null,null,"Aplicación Químico 1",0.9,null,null,null,"Aplicación Químico 1",24.880688022181598]
[null,null,null,null,"Aplicación Químico 2",0.9,null,null,null,"Aplicación Químico 2",24.880688022181598]
[null,null,null,null,"Aplicación Químico 3",0.9,null,null,null,"Aplicación Químico 3",25.1542774417549]
[null,null,null,null,"Aplicación Químico 4",0.9,null,null,null,"Aplicación Químico 4",30.052550434103392]
[null,null,null,null,"Siembra",0.9,null,null,null,"Siembra",29.658074568452566]
[null,null,null,null,"Siembra y Fertilización",0.9,null,null,null,"Siembra y Fertilización",32.841608493131638]
[null,null,null,null,"Acarreo Preparación (por hora)",0.5,null,null,null,"Acarreo Preparación (por hora)",25.22703014391049]
[null,null,null,null,"Mantenim. Cult./Ens/Heno",null,null,null,null,"Mantenim. Cult./Ens/Heno"]
[null,null,null,null,"Chapeo Uniformización",0.7,null,null,null,"Chapia Uniformización",30.547383315543886]
[null,null,null,null,"Fertilización",0.9,null,null,null,"Fertilización",30.772307352562294]
[null,null,null,null,"Cultivada",0.9,null,null,null,"Cultivada",27.974824865965719]
[null,null,null,null,"Fertilizada y Cultivada",0.9,null,null,null,"Fertilizada y Cultivada",30.772307352562294]
[null,null,null,null,"Aplicación Químico 1",0.9,null,null,null,"Aplicación Químico 1",30.052550434103392]
[null,null,null,null,"Aplicación Químico 2",0.9,null,null,null,"Aplicación Químico 2",30.052550434103392]
[null,null,null,null,"Aplicación Químico 3",0.9,null,null,null,"Aplicación Químico 3",30.052550434103392]
[null,null,null,null,"Aplicación Químico 4",0.9,null,null,null,"Aplicación Químico 4",30.052550434103392]
[null,null,null,null,"Acarreo Mantenimiento (por hora)",1,null,null,null,"Acarreo Mantenimiento (por hora)",25.22703014391049]
[null,null,null,null,"Transporte (por hora)",1,null,null,null,"Transporte (por hora)",24.890502889251493]
[null,null,null,null,"Cosecha de Ensilaje",null,null,null,null,"Cosecha de Ensilaje"]
[null,null,null,null,"Picado y Llenado de Vagones",0.6,null,null,null,"Picado y Llenado de Vagones",28.366657994111716]
[null,null,null,null,"Acarreo Silo (por hora)",1,null,null,null,"Acarreo Silo (por hora)",19.398955726907428]
[null,null,null,null,"Compactación (por hora)",1,null,null,null,"Compactación (por hora)",20.156038977056042]
[null,null,null,null,"Acarreo Melaza (por hora)",1,null,null,null,"Acarreo Melaza (por hora)",14.883379061234704]
[null,null,null,null,"Aplicación Melaza (por hora)",1,null,null,null,"Aplicación Melaza (por hora)",14.883379061234704]
[null,null,null,null,"Cosecha de Cultivos",null,null,null,null,"Cosecha de Cultivos"]
[null,null,null,null,"Acarreos Varios (por hora) Agua",1,null,null,null,"Acarreos Varios (por hora) (Agua)",26.710342825127693]
[null,null,null,null,"Combinada",0.6,null,null,null,"Combinada",15.908423490107635]
[null,null,null,null,"Desgrane (por hora)",1,null,null,null,"Desgrane (por hora)",18.963228932772328]
[null,null,null,null,"Cosecha Heno",null,null,null,null,"Cosecha Heno"]
[null,null,null,null,"Segadora",0.8,null,null,null,"Segadora",23.984867634291373]
[null,null,null,null,"Segadora Acarriladora",0.8,null,null,null,"Segadora Acarriladora",24.149642115658516]
[null,null,null,null,"Embaladora",0.6,null,null,null,"Embaladora",19.684205457681802]
[null,null,null,null,"Acarreo (por hora)",1,null,null,null,"Acarreo (por hora)",18.41830300380915]
[null,null,null,null,"POTREROS",null,null,null,null,"POTREROS"]
[null,null,null,null,"Mantenimiento Potreros",null,null,null,null,"Mantenimiento Potreros"]
[null,null,null,null,"Chapeo Uniformización",0.7,null,null,null,"Chapia Uniformización",18.670205866543281]
[null,null,null,null,"Fertilización",0.9,null,null,null,"Fertilización",19.261363908933607]
[null,null,null,null,"Cultivada",0.9,null,null,null,"Cultivada",19.261363908933607]
[null,null,null,null,"Fertilizada y Cultivada",0.9,null,null,null,"Fertilizada y Cultivada",19.261363908933607]
[null,null,null,null,"Aplicación Herbicida",0.9,null,null,null,"Aplicación Herbicida",18.482316524649491]
[null,null,null,null,"Aplicación Insecticida",0.9,null,null,null,"Aplicación Insecticida",18.780527146120178]
[null,null,null,null,"Aplicación Fungicida ",0.9,null,null,null,"Aplicación Fungicida ",18.482316524649491]
[null,null,null,null,"Aplicación Nematicida",0.9,null,null,null,"Aplicación Nematicida",18.780527146120178]
[null,null,null,null,"Acarreo Vario (por hora)",1,null,null,null,"Acarreo Vario (por hora)",18.41830300380915]
[null,null,null,null,"Transporte (por hora)",1,null,null,null,"Transporte (por hora)",18.41830300380915]
[null,null,null,null,"ESTABLOS",null,null,null,null,"ESTABLOS"]
[null,null,null,null,"Mantenimiento Establos",null,null,null,null,"Mantenimiento Establos"]
[null,null,null,null,"Recolección de Estiercol (por hora)",1,null,null,null,"Recolección de Estiercol (por hora)",18.255604154279457]
[null,null,null,null,"Cargado Estiercol (por hora)",1,null,null,null,"Cargado Estiercol (por hora)",18.255604154279457]
[null,null,null,null,"Recolección y Cargado de Estiercol (por hora)",1,null,null,null,"Recolección y Cargado de Estiercol (por hora)",18.255604154279457]
[null,null,null,null,"Distribución de Estiercol (por hora)",1,null,null,null,"Distribución de Estiercol (por hora)",19.385556657445267]
[null,null,null,null,"VARIOS",null,null,null,null,"VARIOS"]
[null,null,null,null,"Varios",null,null,null,null,"Varios"]
[null,null,null,null,"Chapeo General",0.7,null,null,null,"Chapia General",18.670205866543281]
[null,null,null,null,"Acarreos Varios (por hora)",1,null,null,null,"Acarreos Varios (por hora)",18.41830300380915]
[null,null,null,null,"Volteo Composteras (por hora)",1,null,null,null,"Volteo Composteras (por hora)",18.255604154279457]
[null,null,null,null,"Riego Bomba",1,null,null,null,"Riego Bomba",{"$f":"500/24.4527","v":20.447639728946086}]

{"sheet":"Costos de Ventas","index":6,"n_rows":15,"n_cols":14,"rows_kept":15,"cut":false,"hidden":false,"merged":[[2,1,2,6],[2,8,2,13],[3,1,3,6],[3,8,3,13],[6,10,7,10],[6,11,6,12],[6,13,7,13],[4,1,4,6],[4,8,4,13],[6,1,7,1],[6,2,7,2],[6,3,7,3],[6,4,6,5],[6,6,7,6],[6,8,7,8],[6,9,7,9]]}
[]
[null,null,null,null,null,null,null,24.575199999999999]
[null,"Producción de semilla Certificada de Maíz",null,null,null,null,null,null,"Producción de semilla Certificada de Soya"]
[null,"Estructura de costo ",null,null,null,null,null,null,"Estructura de costo "]
[null,"Expresado en Lempiras",null,null,null,null,null,null,"Expresado en Lempiras"]
[]
[null,"Descripción","Unidad","Cantidad","Costo",null,"%",null,"Descripción","Unidad","Cantidad","Costo",null,"%"]
[null,null,null,null,"Unitario","Total",null,null,null,null,null,"Unitario","Total"]
[null,"Fumigación","QQ",1,9.603177186757382E-2,{"$f":"D9*E9","v":9.603177186757382E-2},{"$f":"F9/$F$15","v":2.3664233351739061E-2},null,"Fumigación","QQ",1,9.603177186757382E-2,{"$f":"K9*L9","v":9.603177186757382E-2},{"$f":"M9/$M$15","v":2.0192552411741199E-2}]
[null,"Análisis de laboratorio","QQ",1,0.20345714378723267,0.20345714378723267,5.0136087609616659E-2,null,"Análisis de laboratorio","QQ",1,0.20345714378723267,0.20345714378723267,{"$f":"M10/$M$15","v":4.2780831380807627E-2}]
[null,"Empaque ","QQ",1,0.8138285751489307,0.8138285751489307,0.20054435043846663,null,"Empaque ","QQ",1,0.8138285751489307,0.8138285751489307,0.17112332552323051]
[null,"Etiqueta","QQ",1,0.74744309562009159,0.74744309562009159,0.18418558241631794,null,"Etiqueta","QQ",1,1.4451468968529857,{"$f":"K12*L12","v":1.4451468968529857},0.30387031177149842]
[null,"Registro","QQ",1,0.16276571502978612,0.16276571502978612,4.0108870087693323E-2,null,"Registro","QQ",1,0.16276571502978612,0.16276571502978612,3.4224665104646099E-2]
[null,"Transporte por venta","QQ",1,2.0345714378723265,2.0345714378723265,0.50136087609616653,null,"Transporte por venta","QQ",1,2.0345714378723265,2.0345714378723265,0.42780831380807627]
[null,"Costo total",null,null,{"$f":"SUM(E9:E14)","v":4.058097739325941},{"$f":"SUM(F9:F14)","v":4.058097739325941},{"$f":"SUM(G9:G14)","v":1},null,"Costo total",null,null,{"$f":"SUM(L9:L14)","v":4.755801540558835},{"$f":"SUM(M9:M14)","v":4.755801540558835},{"$f":"SUM(N9:N14)","v":1}]

{"sheet":"Gastos Operativos","index":7,"n_rows":21,"n_cols":10,"rows_kept":21,"cut":false,"hidden":false,"merged":[[6,9,7,9],[3,8,4,9],[1,2,1,9],[3,2,4,3],[3,5,4,6],[6,2,7,2],[6,5,7,5],[6,8,7,8],[6,3,7,3],[6,6,7,6]]}
[]
[null,null,"Información del Programa"]
[]
[null,null,"Producción de Semillas",null,null,"Producción en Campo",null,null,"Procesamiento en Planta"]
[]
[]
[null,null,"Descripción","Temporada 2022 - 2023",null,"Descripción","Temporada 2022 - 2023",null,"Descripción","Temporada 2022 - 2023"]
[]
[null,null,"Salarios y beneficios","xxx",null,"Salarios y beneficios","xxx",null,"Salarios y beneficios","xxx"]
[null,null,"Servicios profesionales (asesorías, consultorías, etc.)",null,null,"Servicios profesionales (asesorías, consultorías, etc.)",null,null,"Servicios profesionales (asesorías, consultorías, etc.)"]
[null,null,"Suministros (limpieza de oficinas, etc.)",null,null,"Suministros (limpieza de oficinas, etc.)",null,null,"Suministros (limpieza de oficinas, etc.)"]
[null,null,"Servicios públicos (luz, agua, teléfono, internet, etc.)",null,null,"Servicios públicos (luz, agua, teléfono, internet, etc.)",null,null,"Servicios públicos (luz, agua, teléfono, internet, etc.)"]
[null,null,"Mantenimiento y reparación de máquinas","xxx",null,"Mantenimiento y reparación","xxx",null,"Mantenimiento y reparación","xxx"]
[null,null,"Gastos generales",null,null,"Gastos generales",null,null,"Gastos generales"]
[null,null,"Gastos financieros",null,null,"Gastos financieros",null,null,"Gastos financieros"]
[null,null,"Depreciaciones",null,null,"Depreciaciones",null,null,"Depreciaciones"]
[null,null,"Higiene y Seguridad (mascarillas, cascos, calzado, etc.)",null,null,"Higiene y Seguridad (mascarillas, cascos, calzado, etc.)",null,null,"Higiene y Seguridad (mascarillas, cascos, calzado, etc.)"]
[]
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[null,null,"MO Fertilización",0,null,null,null,null,"Jornal/Hr",{"$f":"J19","v":1.1111111111111112},103.19917440660475,114.66574934067195,{"$f":"'Px Insumos'!O28/8","v":2.0309526146396921},232.88070343305725,8.7170149500543997E-4,null,null,null,null,null,21,1017.4499999999999,76430.844000000012,9701.3656043491064,52389.541325637583,62090.90692998669,14339.937070013322]
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[null,null,"MO Herbicida mecanizada",1,null,null,null,null,"Jornal/Hr",{"$f":"J19","v":1.1111111111111112},103.19917440660475,114.66574934067195,{"$f":"'Px Insumos'!O29/8","v":2.1871797388427452},250.79460369713857,9.3875545615970462E-4,null,null,null,null,null,29,1405.05,105547.35600000003,9701.3656043491064,72347.46183064238,82048.827434991486,23498.528565008543]
[null,null,"MO Convey",5,null,null,null,null,"Jornal/Hr",{"$f":"J19","v":1.1111111111111112},103.19917440660475,114.66574934067195,{"$f":"'Px Insumos'!O28/8","v":2.0309526146396921},232.88070343305725,8.7170149500543997E-4,null,null,null,null,null,30,1453.4999999999998,109186.92000000001,9701.3656043491064,74842.201893767968,84543.567498117074,24643.352501882939]
[null,null,"Sub Total (Control de Malezas)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N39:N43)","v":12228.9346189273},4.5774426272750308E-2,null,null,null,null,null,31,1501.9499999999998,112826.48400000001,9701.3656043491064,77336.94195689357,87038.307561242676,25788.176438757335]
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[]
[null,null,"Control de Plagas"]
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[]
[]
[null,null,"Fertilización"]
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[null,null,"Kelpak",4,null,null,null,null,"Lt",{"$f":"'Px Insumos'!G19*0","v":0},103.19917440660475,{"$f":"J58*K58","v":0},{"$f":"'Px Insumos'!H19","v":12.677536631946575},{"$f":"L58*M58","v":0},0]
[null,null,"Bayfolan",1,null,null,null,null,"Lt",{"$f":"'Px Insumos'!G20","v":2},103.19917440660475,206.39834881320951,{"$f":"'Px Insumos'!H20","v":6.1342919186838261},{"$f":"L59*M59","v":1266.1077231545567},4.739198992625062E-3]
[null,null,"MO Urea",1,null,null,null,null,"hr",{"$f":"J22","v":1.1111111111111112},103.19917440660475,114.66574934067195,{"$f":"'Px Insumos'!O28/8","v":2.0309526146396921},{"$f":"L60*M60","v":232.88070343305725},8.7170149500543997E-4]
[null,null,"MO foliar",1,null,null,null,null,"hr",{"$f":"J21","v":1.1111111111111112},103.19917440660475,114.66574934067195,{"$f":"'Px Insumos'!O29/8","v":2.1871797388427452},{"$f":"L61*M61","v":250.79460369713857},9.3875545615970462E-4]
[null,null,"Sub Total (Fetilización)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N57:N61)","v":7105.4186992285277},{"$f":"N62/$N$107","v":2.6596467682594223E-2}]
[]
[]
[null,null,"Riego"]
[null,null,"MO Instalar Sistema Riego",-1,null,null,null,null,"Jornal",5,{"$f":"$D$8","v":103.19917440660475},{"$f":"J66*K66","v":515.99587203302372},{"$f":"'Px Insumos'!O28","v":16.247620917117537},{"$f":"L66*M66","v":8383.7053235900603},{"$f":"N66/$N$107","v":3.138125382019584E-2}]
[null,null,"MO Recoger Cinta",17,null,null,null,null,"Jornal",4,103.19917440660475,412.79669762641902,{"$f":"'Px Insumos'!O28","v":16.247620917117537},6706.964258872049,2.5105003056156674E-2]
[null,null,"Cinta",-3,null,null,null,null,"Rollo",0,103.19917440660475,0,{"$f":"'Px Insumos'!V33","v":143.1334781026226},0,0]
[null,null,"MO Regador",1,null,null,null,null,"Jornal",{"$f":"100/7","v":14.285714285714286},103.19917440660475,1474.2739200943538,{"$f":"'Px Insumos'!O28","v":16.247620917117537},23953.443781685892,8.9660725200559552E-2]
[null,null,"Bomba de riego",1,null,null,null,null,"Hr",20,103.19917440660475,2063.9834881320949,{"$f":"'Px Maquinaria'!K78","v":20.447639728946086},42203.590771818548,0.15797329975416871]
[null,null,"Sub Total (Riego)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N66:N70)","v":81247.704135966545},{"$f":"N71/$N$107","v":0.30412028183108075}]
[]
[]
[null,null,"Cosecha"]
[null,null,"MO Supervisor de Cosecha",17,null,null,null,null,"Jornal/Día",1,{"$f":"$D$8","v":103.19917440660475},{"$f":"J75*K75","v":103.19917440660475},{"$f":"'Px Insumos'!O30","v":19.497145100541044},{"$f":"L75*M75","v":2012.0892776616145},{"$f":"N75/$N$107","v":7.5315009168470011E-3}]
[null,null,"MO Corteros",17,null,null,null,null,"Jornal/Día",16,103.19917440660475,{"$f":"J76*K76","v":1651.1867905056761},{"$f":"'Px Insumos'!O28","v":16.247620917117537},26827.857035488196,0.1004200122246267]
[null,null,"Sacos",17,null,null,null,null,"Unidad",{"$f":"'Rendimientos & Supuestos '!G8/0.6","v":166.66666666666669},103.19917440660475,17199.862401100796,{"$f":"'Px Insumos'!V29","v":0.28626695620524523},4923.7522567121659,1.8430218304653023E-2]
[null,null,"Transporte",17,null,null,null,null,"Unidad",{"$f":"J77/'Px Insumos'!V31","v":0.52083333333333337},103.19917440660475,53.749570003439977,{"$f":"'Px Insumos'!V30","v":73.611503024205916},{"$f":"L78*M78","v":3956.5866348579893},1.4809996851953318E-2]
[null,null,"Sub Total (Cosecha)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N75:N78)","v":37720.285204719963},{"$f":"N79/$N$107","v":0.14119172829808002}]
[]
[]
[null,null,"Mantenimiento"]
[null,null,"Raleo",2,null,null,null,null,"Jornal/Día",0,{"$f":"$D$8","v":103.19917440660475},{"$f":"J83*K83","v":0},{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},{"$f":"L83*M83","v":0},{"$f":"N83/$N$107","v":0}]
[null,null,"Limpieza manual de malezas nocivas",4,null,null,null,null,"Jornal/Día",0,103.19917440660475,0,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},0,0]
[null,null,"Descañuele",6,10,null,null,null,"Jornal/Día",5,103.19917440660475,515.99587203302372,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},8383.7053235900603,3.138125382019584E-2]
[null,null,"Despanojado",8,null,null,null,null,"Jornal/Día",0,103.19917440660475,0,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},0,0]
[null,null,"Eliminación de machos",17,null,null,null,null,"Jornal/Día",0,103.19917440660475,0,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},0,{"$f":"N87/$N$107","v":0}]
[null,null,"Eliminación de plantas enfermas",1,null,null,null,null,"Jornal/Día",0,103.19917440660475,0,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},0,{"$f":"N88/$N$107","v":0}]
[null,null,"Carga y descarga de cosecha",17,null,null,null,null,"Jornal/Día",1,103.19917440660475,103.19917440660475,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},1676.7410647180122,6.2762507640391684E-3]
[null,null,"Sub Total (Mantenimiento)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N83:N89)","v":10060.446388308072},{"$f":"N90/$N$107","v":3.7657504584235002E-2}]
[]
[]
[null,null,"Destrucción "]
[null,null,"Rastra pesada",17,null,null,null,null,"Hr",{"$f":"1/'Px Maquinaria'!F14","v":1.4285714285714286},{"$f":"$D$8","v":103.19917440660475},{"$f":"J94*K94","v":147.42739200943538},{"$f":"'Px Maquinaria'!K14","v":29.998323293542224},{"$f":"L94*M94","v":4422.5745678228259},{"$f":"N94/$N$107","v":1.6554247757381846E-2}]
[null,null,"Sub Total (Destrucción)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N94)","v":4422.5745678228259},{"$f":"N95/$N$107","v":1.6554247757381846E-2}]
[]
[null,null,null,null,null,null,null,null,null,null,"Total Costos de Producción en Campo",null,null,{"$f":"N25+N35+N44+N53+N62+N71+N79+N90+N95","v":237164.62617701315},{"$f":"N97/$N$107","v":0.88773675170702249}]
[null,null,null,null,null,null,null,null,null,null,"Costos de Ventas Totales ($)",null,null,{"$f":"N103*'Costos de Ventas'!F15","v":20290.488696629705},{"$f":"N98/$N$107","v":7.5949827832460945E-2}]
[null,null,null,null,null,null,null,null,null,null,"Costos Variables Totales ($)",null,null,{"$f":"N97+N98","v":257455.11487364286},{"$f":"N99/$N$107","v":0.96368657953948333}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Rendimiento promedio en QQ Oro/Ha",null,null,{"$f":"'Rendimientos & Supuestos '!H8","v":48.449999999999996}]
[null,null,null,null,null,null,null,null,null,null,"Producción Total en QQ Oro",null,null,{"$f":"N102*D8","v":5000}]
[null,null,null,null,null,null,null,null,null,null,"Gastos Operativos por QQ Oro",null,null,{"$f":"'Gastos Operativos'!D21","v":1.9402731208698212}]
[null,null,null,null,null,null,null,null,null,null,"Costos Fijos Totales ($)",null,null,{"$f":"N103*N104","v":9701.3656043491064},{"$f":"N105/$N$107","v":3.6313420460516561E-2}]
[]
[null,null,null,null,null,null,null,null,null,null,"Costos Totales ($)",null,null,{"$f":"N99+N105","v":267156.48047799198},{"$f":"N107/$N$107","v":1}]
[]
[null,null,null,null,null,null,null,null,null,null,"Costo de Producción/ QQ Oro ($)",null,null,{"$f":"N107/N103","v":53.431296095598398}]
[]
[null,null,null,null,null,null,null,null,null,null,"Precio de venta por QQ Oro ($)",null,null,{"$f":"'Rendimientos & Supuestos '!J8","v":75.120000000000019}]
[null,null,null,null,null,null,null,null,null,null,"Ingresos Totales ($)",null,null,{"$f":"N111*N103","v":375600.00000000012}]
[]
[null,null,null,null,null,null,null,null,null,null,"Utilidad Operativa ($)",null,null,{"$f":"N112-N107","v":108443.51952200814}]
[]
[]
[]
[]
[]
[null,"ANÁLISIS DEL PUNTO DE EQUILIBRIO - Un solo Producto"]
[]
[]
[null,"1. ENFOQUE ALGEBRAICO",null,null,null,null,null,"c) Área en el Punto de Equilibrio"]
[]
[null,"Costos Fijos Totales (CF)",null,{"$f":"N105","v":9701.3656043491064},{"$f":"_xlfn.FORMULATEXT(D125)","v":"=N105"},null,null,"Área Mínima de Siembra (Ha) = ",null,{"$f":"D134/N102","v":8.4741114261078234}]
[null,"Costos Variables Totales (CV)",null,{"$f":"N99","v":257455.11487364286},{"$f":"_xlfn.FORMULATEXT(D126)","v":"=N99"},null,null,null,null,{"$f":"_xlfn.FORMULATEXT(J125)","v":"=D134/N102"}]
[null,"Producción Total en QQ Oro",null,{"$f":"N103","v":5000},"=N103"]
[null,"Costo Variable Unitario (CVU)",null,{"$f":"D126/D127","v":51.491022974728573},"=D126/D127"]
[null,"Precio por QQ Oro de Maíz (P)",null,{"$f":"N111","v":75.120000000000019},"=N111"]
[]
[]
[null,null,"a) Punto de Equilibrio Físico",null,null,"b) Punto de Equilibrio Monetario"]
[]
[null,null,"PEx = CF/ (P - CVU) =",{"$f":"D125/(D129-D128)","v":410.57069859492401},null,"PE$ = P * Pex =",null,null,{"$f":"D129*D134","v":30842.070878450701}]
[]
[]
[null,null,null,{"$f":"_xlfn.FORMULATEXT(D134)","v":"=D125/(D129-D128)"},null,null,null,null,{"$f":"_xlfn.FORMULATEXT(I134)","v":"=D129*D134"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Punto de Equilibrio"]
[null,null,"Punto de Equilibrio Físico (QQ Oro de Maíz) =",{"$f":"D134","v":410.57069859492401}]
[null,null,"Punto de Equilibrio Monetario ($) =",{"$f":"I134","v":30842.070878450701}]
[null,null,"Área Mínima de Siembra (Ha) = ",{"$f":"J125","v":8.4741114261078234}]

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[]
[]
[null,null,"Presupuesto Cultivo de Soya"]
[null,null,"Expresado en Dólares"]
[]
[]
[null,null,"Cultivo:","Soya"]
[null,null,"Área (Ha)",{"$f":"'Rendimientos & Supuestos '!AA9","v":230.9922271115577}]
[]
[]
[null,null,"Actividad","Semana",null,null,null,null,"Unidad","Cantidad / Ha","Àrea de siembra (Ha)","Cantidad Total","Costo / Unidad ($)","Costo Total ($)","% del Costo"]
[]
[null,null,"Preparación de Suelo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Chapeo"]
[null,null,"Chapeo",-4,null,null,null,null,"Hr",{"$f":"T17","v":1.4285714285714286},{"$f":"$D$8","v":230.9922271115577},{"$f":"J14*K14","v":329.98889587365386},{"$f":"'Px Maquinaria'!K13","v":27.714321935818951},{"$f":"L14*M14","v":9145.4184954878801},{"$f":"N14/$N$108","v":1.6633553045596192E-2},null,null,null,"Area (ha)","Tiempo (Hr)"]
[null,null,"Arado",-3,null,null,null,null,"Hr",{"$f":"T22","v":2.2222222222222223},{"$f":"$D$8","v":230.9922271115577},{"$f":"J15*K15","v":513.31606024790597},{"$f":"'Px Maquinaria'!K16","v":28.902329804070718},{"$f":"L15*M15","v":14836.030067011212},{"$f":"N15/$N$108","v":2.698355392128245E-2},null,null,null,{"$f":"'Px Maquinaria'!F13","v":0.7},1]
[null,null,"Rastra pesada",-3,null,null,null,null,"Hr",{"$f":"1/'Px Maquinaria'!F14","v":1.4285714285714286},230.9922271115577,329.98889587365386,{"$f":"'Px Maquinaria'!K14","v":29.998323293542224},9899.1135816969108,1.8004362615748545E-2,null,null,null,1,"X"]
[null,null,"Rastra liviana (2)",0,null,null,null,null,"Hr",{"$f":"(1/'Px Maquinaria'!F17)*2","v":2.6666666666666665},230.9922271115577,615.97927229748711,{"$f":"'Px Maquinaria'!K17","v":30.027358941957331},18496.23071008232,3.3640673175484574E-2,null,null,null,null,{"$f":"(T15*S16)/S15","v":1.4285714285714286}]
[null,null,"Siembra",0,null,null,null,null,"Hr",{"$f":"1/'Px Maquinaria'!F26","v":1.1111111111111112},230.9922271115577,256.65803012395298,{"$f":"'Px Maquinaria'!K26","v":29.658074568452566},7611.9829960083425,1.3844563046376645E-2,null,null,null,"Arado"]
[null,null,"Aplicación Herbicida",1,null,null,null,null,"Hr",{"$f":"1/'Px Maquinaria'!F22","v":1.1111111111111112},230.9922271115577,256.65803012395298,{"$f":"'Px Maquinaria'!K22","v":24.880688022181598},6385.8283759017604,1.1614451004406317E-2,null,null,null,"Area (ha)","Tiempo (Hr)"]
[null,null,"Aplicación Insecticida/fungicida (2 + 2)",3,5,7,9,10,"Hr",{"$f":"(1/'Px Maquinaria'!F23)*5","v":5.5555555555555554},230.9922271115577,1283.290150619765,{"$f":"'Px Maquinaria'!K23","v":24.880688022181598},31929.141879508807,5.8072255022031595E-2,null,null,null,{"$f":"'Px Maquinaria'!F16","v":0.45},1]
[null,null,"Aplicación foliar",4,null,null,null,null,"Hr",{"$f":"1/'Px Maquinaria'!F24","v":1.1111111111111112},230.9922271115577,256.65803012395298,{"$f":"'Px Maquinaria'!K24","v":25.1542774417549},6456.0472973921997,1.1742164149080017E-2,null,null,null,1,"X"]
[null,null,"Cultivada",3,null,null,null,null,"Hr",{"$f":"1/'Px Maquinaria'!F32*0","v":0},230.9922271115577,{"$f":"J22*K22","v":0},{"$f":"'Px Maquinaria'!K32","v":27.974824865965719},{"$f":"L22*M22","v":0},0,null,null,null,null,{"$f":"(T20*S21)/S20","v":2.2222222222222223}]
[null,null,"Acarreo de Cosecha",17,null,null,null,null,"Hr",0,230.9922271115577,0,{"$f":"'Px Maquinaria'!K47","v":26.710342825127693},{"$f":"L23*M23","v":0},0]
[null,null,"Acarreo de Agua (5)",1,3,5,7,9,"Hr",{"$f":"(1/'Px Maquinaria'!F47)*5","v":5},230.9922271115577,{"$f":"J24*K24","v":1154.9611355577886},{"$f":"'Px Maquinaria'!K47","v":26.710342825127693},{"$f":"L24*M24","v":30849.40788044731},5.6108450658416735E-2]
[null,null,"Trilladora mecánica",10,null,null,null,null,"Hr",{"$f":"'Rendimientos & Supuestos '!G9","v":35},{"$f":"$D$8","v":230.9922271115577},{"$f":"J25*K25","v":8084.7279489045195},1.0172857189361633,{"$f":"L25*M25","v":8224.4782839046275},{"$f":"N25/$N$108","v":1.4958560493997774E-2}]
[null,null,"Sub Total (Preparación de suelo)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N14:N25)","v":143833.67956744137},{"$f":"N26/$N$108","v":0.26160258713242085}]
[]
[]
[null,null,"Siembra"]
[null,null,"Semilla",0,null,null,null,null,"QQ",{"$f":"'Rendimientos & Supuestos '!D9","v":1},{"$f":"$D$8","v":230.9922271115577},{"$f":"J30*K30","v":230.9922271115577},{"$f":"'Rendimientos & Supuestos '!E8","v":153.35729796709566},{"$f":"L30*M30","v":35424.343801230185},{"$f":"N30/$N$108","v":6.4429277021484752E-2}]
[null,null,"Tratador Gaucho",0,null,null,null,null,"Gr",{"$f":"'Px Insumos'!U8","v":0.1},230.9922271115577,{"$f":"J31*K31","v":23.099222711155772},{"$f":"'Px Insumos'!V8","v":0.23024042334793293},5.3183748160246918,9.6729821234922447E-6]
[null,null,"Protector Scort",0,null,null,null,null,"Gr",0,230.9922271115577,0,{"$f":"'Px Insumos'!V18","v":0.5320890214928834},0,0]
[null,null,"12-24-12",0,null,null,null,null,"QQ",{"$f":"'Px Insumos'!G9-1","v":1},230.9922271115577,230.9922271115577,{"$f":"'Px Insumos'!H9","v":18.975409668461971},4383.1721396722151,7.9720492101250477E-3]
[null,null,"MO Siembra",0,null,null,null,null,"Jornal",{"$f":"J18","v":1.1111111111111112},230.9922271115577,256.65803012395298,{"$f":"'Px Insumos'!O28","v":16.247620917117537},4170.0823787881218,7.5844846779073351E-3]
[null,null,"MO Fertilización",0,null,null,null,null,"Jornal",{"$f":"J19","v":1.1111111111111112},230.9922271115577,256.65803012395298,{"$f":"'Px Insumos'!O28","v":16.247620917117537},{"$f":"L35*M35","v":4170.0823787881218},7.5844846779073351E-3]
[null,null,"Sub Total (Siembra)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N30:N35)","v":48152.999073294668},{"$f":"N36/$N$108","v":8.7579968569547959E-2}]
[]
[]
[null,null,"Control de Malezas"]
[null,null,"Flex",1,null,null,null,null,"Lt",{"$f":"'Px Insumos'!N11","v":0.6},{"$f":"$D$8","v":230.9922271115577},{"$f":"J40*K40","v":138.59533626693462},{"$f":"'Px Insumos'!O11","v":28.422219223235061},{"$f":"L40*M40","v":3939.1870306967967},{"$f":"N40/$N$108","v":7.1645356047891047E-3}]
[null,null,"Fusilade",1,null,null,null,null,"Kg",{"$f":"'Px Insumos'!N12","v":1},230.9922271115577,230.9922271115577,{"$f":"'Px Insumos'!O12","v":27.358941957329865},{"$f":"L41*M41","v":6319.7029341394646},1.1494183020632879E-2]
[null,null,"Prowl",5,null,null,null,null,"Lt",0,230.9922271115577,0,{"$f":"'Px Insumos'!O18","v":14.313347810262261},{"$f":"L42*M42","v":0},0]
[null,null,"MO Herbicida",1,null,null,null,null,"Hr",{"$f":"J19","v":1.1111111111111112},230.9922271115577,256.65803012395298,{"$f":"'Px Insumos'!O29/8","v":2.1871797388427452},561.35724329840093,1.0209883220259873E-3]
[null,null,"MO Flex con Fusilade",5,null,null,null,null,"Hr",{"$f":"J19","v":1.1111111111111112},230.9922271115577,256.65803012395298,{"$f":"'Px Insumos'!O28/8","v":2.0309526146396921},521.26029734851522,9.4806058473841689E-4]
[null,null,"Sub Total (Control de Malezas)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N40:N44)","v":11341.507505483176},{"$f":"N45/$N$108","v":2.0627767532186387E-2}]
[]
[]
[null,null,"Control de Plagas"]
[null,null,"Connet",3,null,null,null,null,"Lt",{"$f":"'Px Insumos'!U15","v":0.45},{"$f":"$D$8","v":230.9922271115577},{"$f":"J49*K49","v":103.94650220020097},{"$f":"'Px Insumos'!V15","v":29.158334253477122},{"$f":"L49*M49","v":3030.906855633255},{"$f":"N49/$N$108","v":5.512568941958236E-3}]
[null,null,"Nativo",5,null,null,null,null,"Kg",{"$f":"'Px Insumos'!G31","v":0.15},230.9922271115577,34.648834066733656,{"$f":"'Px Insumos'!H31","v":148.44986443214859},{"$f":"L50*M50","v":5143.6147199386232},9.3551310235195865E-3]
[null,null,"Amistar (2)",7,null,10,null,null,"Kg",{"$f":"'Px Insumos'!G34*2","v":0.24},230.9922271115577,55.438134506773842,{"$f":"'Px Insumos'!H34","v":205.29430287861871},11381.133176459232,2.0699838121462619E-2]
[null,null,"Engeo",9,null,null,null,null,"Kg",{"$f":"'Px Insumos'!U10","v":0.3},230.9922271115577,69.297668133467312,{"$f":"'Px Insumos'!V10","v":82.363092828194837},5707.5702732542077,1.0380845113701624E-2]
[null,null,"MO Aplicaciones",3,5,7,9,null,"Jornal/Hr",{"$f":"J20","v":5.5555555555555554},230.9922271115577,1283.290150619765,{"$f":"'Px Insumos'!O28","v":16.247620917117537},20850.411893940607,3.7922423389536671E-2]
[null,null,"Sub Total (Control de Plagas)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N49:N53)","v":46113.63691922593},{"$f":"N54/$N$108","v":8.3870806590178745E-2}]
[]
[]
[null,null,"Fertilización"]
[null,null,"Urea",4,null,null,null,null,"QQ",{"$f":"'Px Insumos'!G18","v":3},{"$f":"$D$8","v":230.9922271115577},{"$f":"J58*K58","v":692.97668133467312},{"$f":"'Px Insumos'!H18","v":17.298703210688391},{"$f":"L58*M58","v":11987.597942336295},{"$f":"N58/$N$108","v":2.1802867344070442E-2}]
[null,null,"KCL",4,null,null,null,null,"QQ",{"$f":"'Px Insumos'!G13","v":1},230.9922271115577,{"$f":"J59*K59","v":230.9922271115577},{"$f":"'Px Insumos'!H13","v":17.584970166893637},{"$f":"L59*M59","v":4061.9914225410616},7.3878904317969197E-3]
[null,null,"Bayfolan",1,null,null,null,null,"Lt",{"$f":"'Px Insumos'!G20-1","v":1},230.9922271115577,230.9922271115577,{"$f":"'Px Insumos'!H20","v":6.1342919186838261},{"$f":"L60*M60","v":1416.9737520492074},2.57717108085939E-3]
[null,null,"MO Urea",1,null,null,null,null,"Jornal",{"$f":"J22","v":0},230.9922271115577,0,{"$f":"'Px Insumos'!O28/8","v":2.0309526146396921},{"$f":"L61*M61","v":0},0]
[null,null,"MO foliar",1,null,null,null,null,"Jornal",{"$f":"J21","v":1.1111111111111112},230.9922271115577,256.65803012395298,{"$f":"'Px Insumos'!O29/8","v":2.1871797388427452},{"$f":"L62*M62","v":561.35724329840093},1.0209883220259873E-3]
[null,null,"Sub Total (Fetilización)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N58:N62)","v":18027.920360224965},{"$f":"N63/$N$108","v":3.2788917178752743E-2}]
[]
[]
[null,null,"Riego"]
[null,null,"MO Instalar Sistema Riego",-1,null,null,null,null,"Jornal",5,{"$f":"$D$8","v":230.9922271115577},{"$f":"J67*K67","v":1154.9611355577886},{"$f":"'Px Insumos'!O28","v":16.247620917117537},{"$f":"L67*M67","v":18765.370704546549},{"$f":"N67/$N$108","v":3.4130181050583012E-2}]
[null,null,"MO Recoger Cinta",13,null,null,null,null,"Jornal",4,230.9922271115577,923.96890844623078,{"$f":"'Px Insumos'!O28","v":16.247620917117537},15012.296563637237,2.7304144840466404E-2]
[null,null,"Cinta",-3,null,null,null,null,"Rollo",0,230.9922271115577,0,{"$f":"'Px Insumos'!V33","v":143.1334781026226},0,0]
[null,null,"MO Regador",1,null,null,null,null,"Jornal",{"$f":"70/7","v":10},230.9922271115577,2309.9222711155771,{"$f":"'Px Insumos'!O28","v":16.247620917117537},37530.741409093098,6.8260362101166025E-2]
[null,null,"Bomba de riego",1,null,null,null,null,"Hr",14,230.9922271115577,3233.8911795618078,{"$f":"'Px Maquinaria'!K78","v":20.447639728946086},66125.441762296337,0.1202679837734382]
[null,null,"Sub Total (Riego)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N67:N71)","v":137433.85043957323},{"$f":"N72/$N$108","v":0.24996267176565365}]
[]
[]
[null,null,"Cosecha"]
[null,null,"MO Supervisor de Cosecha",13,null,null,null,null,"Jornal/Día",1,{"$f":"$D$8","v":230.9922271115577},{"$f":"J76*K76","v":230.9922271115577},{"$f":"'Px Insumos'!O30","v":19.497145100541044},{"$f":"L76*M76","v":4503.6889690911712},{"$f":"N76/$N$108","v":8.1912434521399218E-3}]
[null,null,"MO Corteros",13,null,null,null,null,"Jornal/Día",13,230.9922271115577,{"$f":"J77*K77","v":3002.8989524502499},{"$f":"'Px Insumos'!O28","v":16.247620917117537},48789.96383182102,8.8738470731515806E-2]
[null,null,"Sacos",13,null,null,null,null,"Unidad",{"$f":"'Rendimientos & Supuestos '!G9/0.6","v":58.333333333333336},230.9922271115577,13474.546581507533,{"$f":"'Px Insumos'!V29","v":0.28626695620524523},3857.3174361339538,7.0156323867838965E-3]
[null,null,"Transporte",13,null,null,null,null,"Unidad",{"$f":"J78/'Px Insumos'!V31","v":0.18229166666666669},230.9922271115577,42.107958067211044,{"$f":"'Px Insumos'!V30","v":73.611503024205916},{"$f":"L79*M79","v":3099.6300826076417},5.6375617393799168E-3]
[null,null,"Sub Total (Cosecha)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N76:N79)","v":60250.600319653786},{"$f":"N80/$N$108","v":0.10958290830981954}]
[]
[]
[null,null,"Mantenimiento"]
[null,null,"Raleo",2,null,null,null,null,"Jornal/Día",0,{"$f":"$D$8","v":230.9922271115577},{"$f":"J84*K84","v":0},{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},{"$f":"L84*M84","v":0},{"$f":"N84/$N$108","v":0}]
[null,null,"Limpieza manual de malezas nocivas",4,null,null,null,null,"Jornal/Día",0,230.9922271115577,0,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},0,0]
[null,null,"Descañuele",6,10,null,null,null,"Jornal/Día",5,230.9922271115577,1154.9611355577886,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},18765.370704546549,3.4130181050583012E-2]
[null,null,"Despanojado",8,null,null,null,null,"Jornal/Día",0,230.9922271115577,0,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},0,0]
[null,null,"Eliminación de machos",13,null,null,null,null,"Jornal/Día",0,230.9922271115577,0,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},0,0]
[null,null,"Eliminación de plantas enfermas",1,null,null,null,null,"Jornal/Día",5,230.9922271115577,1154.9611355577886,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},18765.370704546549,3.4130181050583012E-2]
[null,null,"Carga y descarga de cosecha",13,null,null,null,null,"Jornal/Día",1,230.9922271115577,230.9922271115577,{"$f":"'Px Insumos'!$O$28","v":16.247620917117537},3753.0741409093093,6.8260362101166009E-3]
[null,null,"Sub Total (Mantenimiento)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N84:N90)","v":41283.815550002408},{"$f":"N91/$N$108","v":7.5086398311282623E-2}]
[]
[]
[null,null,"Destrucción "]
[null,null,"Rastra pesada",17,null,null,null,null,"Hr",{"$f":"1/'Px Maquinaria'!F14","v":1.4285714285714286},{"$f":"$D$8","v":230.9922271115577},{"$f":"J95*K95","v":329.98889587365386},{"$f":"'Px Maquinaria'!K14","v":29.998323293542224},{"$f":"L95*M95","v":9899.1135816969108},{"$f":"N95/$N$108","v":1.8004362615748545E-2}]
[null,null,"Sub Total (Destrucción)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N95)","v":9899.1135816969108},{"$f":"N96/$N$108","v":1.8004362615748545E-2}]
[]
[null,null,null,null,null,null,null,null,null,null,"Total Costos de Producción en Campo",null,null,{"$f":"N26+N36+N45+N54+N63+N72+N80+N91+N96","v":516337.12331659644},{"$f":"N98/$N$108","v":0.93910638800559099}]
[null,null,null,null,null,null,null,null,null,null,"Costos de Ventas Totales ($)",null,null,{"$f":"N104*'Costos de Ventas'!M15","v":23779.007702794173},{"$f":"N99/$N$108","v":4.3248910499963628E-2}]
[null,null,null,null,null,null,null,null,null,null,"Costos Variables Totales ($)",null,null,{"$f":"N98+N99","v":540116.13101939065},{"$f":"N100/$N$108","v":0.9823552985055547}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Rendimiento promedio en QQ Oro/Ha",null,null,{"$f":"'Rendimientos & Supuestos '!H9","v":21.64575}]
[null,null,null,null,null,null,null,null,null,null,"Producción Total en QQ Oro",null,null,{"$f":"N103*D8","v":5000}]
[null,null,null,null,null,null,null,null,null,null,"Gastos Operativos por QQ Oro",null,null,{"$f":"'Gastos Operativos'!D21","v":1.9402731208698212}]
[null,null,null,null,null,null,null,null,null,null,"Costos Fijos Totales ($)",null,null,{"$f":"N104*N105","v":9701.3656043491064},{"$f":"N106/$N$108","v":1.7644701494445358E-2}]
[]
[null,null,null,null,null,null,null,null,null,null,"Costos Totales ($)",null,null,{"$f":"N100+N106","v":549817.49662373972},{"$f":"N108/$N$108","v":1}]
[]
[null,null,null,null,null,null,null,null,null,null,"Costo de Producción/ QQ Oro ($)",null,null,{"$f":"N108/N104","v":109.96349932474794}]
[]
[null,null,null,null,null,null,null,null,null,null,"Precio de venta por QQ Oro ($)",null,null,{"$f":"'Rendimientos & Supuestos '!J9","v":143.13339999999999}]
[null,null,null,null,null,null,null,null,null,null,"Ingresos Totales ($)",null,null,{"$f":"N112*N104","v":715667}]
[]
[null,null,null,null,null,null,null,null,null,null,"Utilidad Operativa ($)",null,null,{"$f":"N113-N108","v":165849.50337626028}]
[]
[]
[]
[]
[null,"ANÁLISIS DEL PUNTO DE EQUILIBRIO - Un solo Producto"]
[]
[]
[null,"1. ENFOQUE ALGEBRAICO"]
[]
[null,"Costos Fijos Totales (CF)",null,{"$f":"N106","v":9701.3656043491064},{"$f":"_xlfn.FORMULATEXT(D125)","v":"=N106"}]
[null,"Costos Variables Totales (CV)",null,{"$f":"N100","v":540116.13101939065},{"$f":"_xlfn.FORMULATEXT(D126)","v":"=N100"}]
[null,"Producción Total en QQ Oro",null,{"$f":"N104","v":5000},"=N104"]
[null,"Costo Variable Unitario (CVU)",null,{"$f":"D126/D127","v":108.02322620387812},"=D126/D127"]
[null,"Precio por QQ Oro de Maíz (P)",null,{"$f":"N112","v":143.13339999999999},"=N112"]
[]
[]
[null,null,"a) Punto de Equilibrio Físico",null,null,"b) Punto de Equilibrio Monetario"]
[]
[null,null,"PEx = CF/ (P - CVU)",{"$f":"D125/(D129-D128)","v":276.31209291879611},null,"PE$ = P * PEx",null,null,{"$f":"D129*D134","v":39549.489320583212}]
[]
[]
[null,null,null,{"$f":"_xlfn.FORMULATEXT(D134)","v":"=D125/(D129-D128)"},null,null,null,null,{"$f":"_xlfn.FORMULATEXT(I134)","v":"=D129*D134"}]

{"sheet":"Presupuesto General","index":10,"n_rows":117,"n_cols":7,"rows_kept":117,"cut":false,"hidden":true,"merged":[[2,2,2,6],[3,2,3,6],[7,2,8,2],[7,3,8,3],[7,4,8,4],[44,2,44,4],[7,5,8,5],[7,6,8,6],[9,2,9,6],[22,2,22,4],[23,2,23,6],[24,2,24,6],[25,2,25,6],[33,2,33,4],[34,2,34,6],[35,2,35,6],[36,2,36,6],[75,2,75,4],[45,2,45,6],[46,2,46,6],[47,2,47,6],[56,2,56,4],[57,2,57,6],[58,2,58,6],[59,2,59,6],[66,2,66,4],[67,2,67,6],[68,2,68,6],[69,2,69,6],[99,2,99,4],[76,2,76,6],[77,2,77,6],[78,2,78,6],[83,2,83,4],[84,2,84,6],[85,2,85,6],[86,2,86,6],[94,2,94,4],[95,2,95,6],[96,2,96,6],[97,2,97,6],[109,2,109,4],[111,2,111,4],[114,2,114,4],[116,2,116,4],[101,2,101,4],[102,2,102,4],[103,2,103,4],[106,2,106,4],[107,2,107,4]]}
[]
[]
[null,null,"Presupuesto General de la Finca"]
[null,null,"Expresado en Dólares"]
[]
[]
[]
[null,null,"Actividad","Unidad","Cantidad Total","Costo Total ($)","% del Costo"]
[]
[null,null,"Preparación de Suelo"]
[null,null,"Chapeo","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L14+'Presupuesto Cultivo Soya'!L14","v":477.41628788308924},{"$f":"'Presupuesto Cultivo Maíz'!N14+'Presupuesto Cultivo Soya'!N14","v":13231.268699795555},{"$f":"F11/$F$112","v":1.6195459183087249E-2}]
[null,null,"Arado","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L15+'Presupuesto Cultivo Soya'!L15","v":742.64755892924984},{"$f":"'Presupuesto Cultivo Maíz'!N15+'Presupuesto Cultivo Soya'!N15","v":21464.244676361224},2.6272862144896002E-2]
[null,null,"Rastra pesada","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L16+'Presupuesto Cultivo Soya'!L16","v":477.41628788308924},{"$f":"'Presupuesto Cultivo Maíz'!N16+'Presupuesto Cultivo Soya'!N16","v":14321.688149519738},1.7530164424975757E-2]
[null,null,"Rastra liviana (2)","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L17+'Presupuesto Cultivo Soya'!L17","v":891.17707071509972},{"$f":"'Presupuesto Cultivo Maíz'!N17+'Presupuesto Cultivo Soya'!N17","v":26759.693783204391},3.2754646455369532E-2]
[null,null,"Siembra","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L18+'Presupuesto Cultivo Soya'!L18","v":371.32377946462492},{"$f":"'Presupuesto Cultivo Maíz'!N18+'Presupuesto Cultivo Soya'!N18","v":11012.748340401482},1.3479925492204685E-2]
[null,null,"Aplicación Herbicida","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L19+'Presupuesto Cultivo Soya'!L19","v":371.32377946462492},{"$f":"'Presupuesto Cultivo Maíz'!N19+'Presupuesto Cultivo Soya'!N19","v":9238.7911120766948},1.1308550053028501E-2]
[null,null,"Aplicación Insecticida/fungicida (2 + 2)","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L20+'Presupuesto Cultivo Soya'!L20","v":1741.9531479824527},{"$f":"'Presupuesto Cultivo Maíz'!N20+'Presupuesto Cultivo Soya'!N20","v":43340.992824208544},5.3050640582168268E-2]
[null,null,"Aplicación foliar","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L21+'Presupuesto Cultivo Soya'!L21","v":371.32377946462492},{"$f":"'Presupuesto Cultivo Maíz'!N21+'Presupuesto Cultivo Soya'!N21","v":9340.3813693741868},1.1432899493946913E-2]
[null,null,"Cultivada","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L22+'Presupuesto Cultivo Soya'!L22","v":114.66574934067195},{"$f":"'Presupuesto Cultivo Maíz'!N22+'Presupuesto Cultivo Soya'!N22","v":3207.7542559300218},3.9263848614979613E-3]
[null,null,"Acarreo de Cosecha","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L23+'Presupuesto Cultivo Soya'!L23","v":0},{"$f":"'Presupuesto Cultivo Maíz'!N23+'Presupuesto Cultivo Soya'!N23","v":0},0]
[null,null,"Acarreo de Agua (5)","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L24+'Presupuesto Cultivo Soya'!L24","v":1670.9570075908123},{"$f":"'Presupuesto Cultivo Maíz'!N24+'Presupuesto Cultivo Soya'!N24","v":44631.834518800097},5.4630668503217725E-2]
[null,null,"Trilladora mecánica","Hr",{"$f":"'Presupuesto Cultivo Soya'!L25","v":8084.7279489045195},{"$f":"'Presupuesto Cultivo Soya'!N25","v":8224.4782839046275},1.0067001537896589E-2]
[null,null,"Sub Total (Preparación de suelo)",null,null,{"$f":"SUM(F11:F22)","v":204773.87601357661},0.25064920273228924]
[]
[]
[null,null,"Siembra"]
[null,null,"Semilla maíz","QQ",{"$f":"'Presupuesto Cultivo Maíz'!L29","v":61.919504643962853},{"$f":"'Presupuesto Cultivo Maíz'!N29","v":9495.8079236591748},{"$f":"F27/$F$112","v":1.1623146134159828E-2}]
[null,null,"Semilla soya","QQ",{"$f":"'Presupuesto Cultivo Soya'!L30","v":230.9922271115577},{"$f":"'Presupuesto Cultivo Soya'!N30","v":35424.343801230185},{"$f":"F28/$F$112","v":4.3360431046898636E-2}]
[null,null,"Tratador Gaucho","Gr",{"$f":"'Presupuesto Cultivo Maíz'!L30+'Presupuesto Cultivo Soya'!L31","v":33.419140151816251},{"$f":"'Presupuesto Cultivo Maíz'!N30+'Presupuesto Cultivo Soya'!N31","v":7.6944369764780767},9.4182155027441527E-6]
[null,null,"Protector Scort","Gr",{"$f":"'Presupuesto Cultivo Maíz'!L31+'Presupuesto Cultivo Soya'!L32","v":0},{"$f":"'Presupuesto Cultivo Maíz'!N31+'Presupuesto Cultivo Soya'!N32","v":0},{"$f":"F30/$F$112","v":0}]
[null,null,"12-24-12","QQ",{"$f":"'Presupuesto Cultivo Maíz'!L32+'Presupuesto Cultivo Soya'!L33","v":437.39057592476718},{"$f":"'Presupuesto Cultivo Maíz'!N32+'Presupuesto Cultivo Soya'!N33","v":8299.6653632969774},{"$f":"F31/$F$112","v":1.0159032718203068E-2}]
[null,null,"MO Siembra","Jornal/Hr",{"$f":"'Presupuesto Cultivo Maíz'!L33+'Presupuesto Cultivo Soya'!L34","v":371.32377946462492},{"$f":"'Presupuesto Cultivo Maíz'!N33+'Presupuesto Cultivo Soya'!N34","v":4402.9630822211793},{"$f":"F32/$F$112","v":5.3893553596908641E-3}]
[null,null,"MO Fertilización","Jornal/Hr",{"$f":"'Presupuesto Cultivo Maíz'!L34+'Presupuesto Cultivo Soya'!L35","v":371.32377946462492},{"$f":"'Presupuesto Cultivo Maíz'!N34+'Presupuesto Cultivo Soya'!N35","v":4402.9630822211793},{"$f":"F33/$F$112","v":5.3893553596908641E-3}]
[null,null,"Sub Total (Siembra)",null,null,{"$f":"SUM(F27:F33)","v":62033.437689605162},{"$f":"F34/$F$112","v":7.5930738834145986E-2}]
[]
[]
[null,null,"Control de Malezas"]
[null,null,"Prowl","Lt",{"$f":"'Presupuesto Cultivo Maíz'!L39+'Presupuesto Cultivo Soya'!L42","v":309.59752321981426},{"$f":"'Presupuesto Cultivo Maíz'!N39+'Presupuesto Cultivo Soya'!N42","v":4431.3770310409482},{"$f":"F38/$F$112","v":5.4241348626079197E-3}]
[null,null,"Gesaprim 90","Kg",{"$f":"'Presupuesto Cultivo Maíz'!L40","v":206.39834881320951},{"$f":"'Presupuesto Cultivo Maíz'!N40","v":1772.5508124163794},{"$f":"F39/$F$112","v":2.169653945043168E-3}]
[null,null,"Convey","Lt",{"$f":"'Presupuesto Cultivo Maíz'!L41","v":10.319917440660475},{"$f":"'Presupuesto Cultivo Maíz'!N41","v":5541.3314683397757},{"$f":"F40/$F$112","v":6.7827514996230461E-3}]
[null,null,"Flex","Lt",{"$f":"'Presupuesto Cultivo Soya'!L40","v":138.59533626693462},{"$f":"'Presupuesto Cultivo Soya'!N40","v":3939.1870306967967},4.8216799324151283E-3]
[null,null,"Fusilade","Kg",{"$f":"'Presupuesto Cultivo Soya'!L41","v":230.9922271115577},{"$f":"'Presupuesto Cultivo Soya'!N41","v":6319.7029341394646},7.7355008987667158E-3]
[null,null,"MO Herbicida mecanizada","Jornal/Hr",{"$f":"'Presupuesto Cultivo Maíz'!J42+'Presupuesto Cultivo Soya'!L43","v":257.76914123506407},{"$f":"'Presupuesto Cultivo Maíz'!N42+'Presupuesto Cultivo Soya'!N43","v":812.15184699553947},9.9409757196514494E-4]
[null,null,"MO Convey","Jornal/Hr",{"$f":"'Presupuesto Cultivo Maíz'!J43+'Presupuesto Cultivo Soya'!J44","v":2.2222222222222223},{"$f":"'Presupuesto Cultivo Maíz'!N43+'Presupuesto Cultivo Soya'!N44","v":754.14100078157253},9.2309060253906335E-4]
[null,null,"Sub Total (Control de Malezas)",null,null,{"$f":"SUM(F38:F44)","v":23570.442124410481},{"$f":"F45/$F$112","v":2.8850909312960193E-2}]
[]
[]
[null,null,"Control de Plagas"]
[null,null,"Curyom 55EC","Lt",{"$f":"'Presupuesto Cultivo Maíz'!L48","v":25.799793601651189},{"$f":"'Presupuesto Cultivo Maíz'!N48","v":939.02989467296277},{"$f":"F49/$F$112","v":1.1494000066002497E-3}]
[null,null,"Mancozeb 80WP","Kg",{"$f":"'Presupuesto Cultivo Maíz'!L49","v":72.239422084623328},{"$f":"'Presupuesto Cultivo Maíz'!N49","v":295.42513540272989},3.6160899084052803E-4]
[null,null,"Nativo","Kg",{"$f":"'Presupuesto Cultivo Maíz'!L50+'Presupuesto Cultivo Soya'!L50","v":50.128710227724369},{"$f":"'Presupuesto Cultivo Maíz'!N50+'Presupuesto Cultivo Soya'!N50","v":7441.600237464143},9.1087359524763597E-3]
[null,null,"Proclaim 5SG","Kg",{"$f":"'Presupuesto Cultivo Maíz'!L51","v":10.319917440660475},{"$f":"'Presupuesto Cultivo Maíz'!N51","v":2300.0956970641109},2.8153842858298249E-3]
[null,null,"Connet","Lt",{"$f":"'Presupuesto Cultivo Soya'!L49","v":103.94650220020097},{"$f":"'Presupuesto Cultivo Soya'!N49","v":3030.906855633255},3.7099184803726475E-3]
[null,null,"Amistar (2)","Kg",{"$f":"'Presupuesto Cultivo Soya'!L51","v":55.438134506773842},{"$f":"'Presupuesto Cultivo Soya'!N51","v":11381.133176459232},1.3930839286747591E-2]
[null,null,"Engeo","Kg",{"$f":"'Presupuesto Cultivo Soya'!L52","v":69.297668133467312},{"$f":"'Presupuesto Cultivo Soya'!N52","v":5707.5702732542077},6.9862326502763078E-3]
[null,null,"MO Aplicaciones","Jornal/Hr",{"$f":"'Presupuesto Cultivo Maíz'!L52+'Presupuesto Cultivo Soya'!L53","v":3117.942140070516},{"$f":"'Presupuesto Cultivo Maíz'!N52+'Presupuesto Cultivo Soya'!N53","v":24576.503148869524},3.0082357379431181E-2]
[null,null,"Sub Total (Control de Plagas)",null,null,{"$f":"SUM(F49:F56)","v":55672.264418820167},6.8144477032574688E-2]
[]
[]
[null,null,"Fertilización"]
[null,null,"Urea","QQ",{"$f":"'Presupuesto Cultivo Maíz'!L57+'Presupuesto Cultivo Soya'!L58","v":1002.5742045544873},{"$f":"'Presupuesto Cultivo Maíz'!N57+'Presupuesto Cultivo Soya'!N58","v":17343.233611280069},{"$f":"F61/$F$112","v":2.122862428593664E-2}]
[null,null,"Kelpak","Lt",{"$f":"'Presupuesto Cultivo Maíz'!L58","v":0},{"$f":"'Presupuesto Cultivo Maíz'!N58","v":0},{"$f":"F62/$F$112","v":0}]
[null,null,"Bayfolan","Lt",{"$f":"'Presupuesto Cultivo Maíz'!L59+'Presupuesto Cultivo Soya'!L60","v":437.39057592476718},{"$f":"'Presupuesto Cultivo Maíz'!N59+'Presupuesto Cultivo Soya'!N60","v":2683.0814752037641},{"$f":"F63/$F$112","v":3.2841700597639224E-3}]
[null,null,"KCL","QQ",{"$f":"'Presupuesto Cultivo Soya'!L59","v":230.9922271115577},{"$f":"'Presupuesto Cultivo Soya'!N59","v":4061.9914225410616},4.9719960933777103E-3]
[null,null,"MO Urea","hr",{"$f":"'Presupuesto Cultivo Maíz'!L60+'Presupuesto Cultivo Soya'!L61","v":114.66574934067195},{"$f":"'Presupuesto Cultivo Maíz'!N60+'Presupuesto Cultivo Soya'!N61","v":232.88070343305725},2.850527800888061E-4]
[null,null,"MO foliar","hr",{"$f":"'Presupuesto Cultivo Maíz'!L61+'Presupuesto Cultivo Soya'!L62","v":371.32377946462492},{"$f":"'Presupuesto Cultivo Maíz'!N61+'Presupuesto Cultivo Soya'!N62","v":812.15184699553947},9.9409757196514494E-4]
[null,null,"Sub Total (Fetilización)",null,null,{"$f":"SUM(F61:F66)","v":25133.33905945349},{"$f":"F67/$F$112","v":3.0763940791132222E-2}]
[]
[]
[null,null,"Riego"]
[null,null,"MO Instalar Sistema Riego","Jornal",{"$f":"'Presupuesto Cultivo Maíz'!L66+'Presupuesto Cultivo Soya'!L67","v":1670.9570075908123},{"$f":"'Presupuesto Cultivo Maíz'!N66+'Presupuesto Cultivo Soya'!N67","v":27149.076028136609},{"$f":"F71/$F$112","v":3.3231261691406278E-2}]
[null,null,"MO Recoger Cinta","Jornal",{"$f":"'Presupuesto Cultivo Maíz'!L67+'Presupuesto Cultivo Soya'!L68","v":1336.7656060726499},{"$f":"'Presupuesto Cultivo Maíz'!N67+'Presupuesto Cultivo Soya'!N68","v":21719.260822509284},2.6585009353125019E-2]
[null,null,"Cinta","Rollo",{"$f":"'Presupuesto Cultivo Maíz'!L68+'Presupuesto Cultivo Soya'!L69","v":0},{"$f":"'Presupuesto Cultivo Maíz'!N68+'Presupuesto Cultivo Soya'!N69","v":0},0]
[null,null,"MO Regador","Jornal",{"$f":"'Presupuesto Cultivo Maíz'!L69+'Presupuesto Cultivo Soya'!L70","v":3784.1961912099309},{"$f":"'Presupuesto Cultivo Maíz'!N69+'Presupuesto Cultivo Soya'!N70","v":61484.18519077899},7.5258437739838577E-2]
[null,null,"Bomba de riego","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L70+'Presupuesto Cultivo Soya'!L71","v":5297.8746676939027},{"$f":"'Presupuesto Cultivo Maíz'!N70+'Presupuesto Cultivo Soya'!N71","v":108329.03253411489},0.13259789855047668]
[null,null,"Sub Total (Riego)",null,null,{"$f":"SUM(F71:F75)","v":218681.55457553978},0.26767260733484655]
[]
[]
[null,null,"Cosecha"]
[null,null,"MO Supervisor de Cosecha","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L75+'Presupuesto Cultivo Soya'!L76","v":334.19140151816248},{"$f":"'Presupuesto Cultivo Maíz'!N75+'Presupuesto Cultivo Soya'!N76","v":6515.7782467527859},{"$f":"F80/$F$112","v":7.9755028059375066E-3}]
[null,null,"MO Corteros","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L76+'Presupuesto Cultivo Soya'!L77","v":4654.0857429559255},{"$f":"'Presupuesto Cultivo Maíz'!N76+'Presupuesto Cultivo Soya'!N77","v":75617.820867309216},9.2558420447574521E-2]
[null,null,"Sacos","Unidad",{"$f":"'Presupuesto Cultivo Maíz'!L77+'Presupuesto Cultivo Soya'!L78","v":30674.408982608329},{"$f":"'Presupuesto Cultivo Maíz'!N77+'Presupuesto Cultivo Soya'!N78","v":8781.0696928461202},1.0748285672448876E-2]
[null,null,"Transporte","Unidad",{"$f":"'Presupuesto Cultivo Maíz'!L78+'Presupuesto Cultivo Soya'!L79","v":95.857528070651028},{"$f":"'Presupuesto Cultivo Maíz'!N78+'Presupuesto Cultivo Soya'!N79","v":7056.2167174656315},8.637015272503561E-3]
[null,null,"Sub Total (Cosecha)",null,null,{"$f":"SUM(F80:F83)","v":97970.885524373763},{"$f":"F84/$F$112","v":0.11991922419846449}]
[]
[]
[null,null,"Mantenimiento"]
[null,null,"Raleo","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L83+'Presupuesto Cultivo Soya'!L84","v":0},{"$f":"'Presupuesto Cultivo Maíz'!N83+'Presupuesto Cultivo Soya'!N84","v":0},{"$f":"F88/$F$112","v":0}]
[null,null,"Limpieza manual de malezas nocivas","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L84+'Presupuesto Cultivo Soya'!L85","v":0},{"$f":"'Presupuesto Cultivo Maíz'!N84+'Presupuesto Cultivo Soya'!N85","v":0},0]
[null,null,"Descañuele","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L85+'Presupuesto Cultivo Soya'!L86","v":1670.9570075908123},{"$f":"'Presupuesto Cultivo Maíz'!N85+'Presupuesto Cultivo Soya'!N86","v":27149.076028136609},3.3231261691406278E-2]
[null,null,"Despanojado","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L86+'Presupuesto Cultivo Soya'!L87","v":0},{"$f":"'Presupuesto Cultivo Maíz'!N86+'Presupuesto Cultivo Soya'!N87","v":0},0]
[null,null,"Eliminación de machos","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L87+'Presupuesto Cultivo Soya'!L88","v":0},{"$f":"'Presupuesto Cultivo Maíz'!N87+'Presupuesto Cultivo Soya'!N88","v":0},{"$f":"F92/$F$112","v":0}]
[null,null,"Eliminación de plantas enfermas","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L88+'Presupuesto Cultivo Soya'!L89","v":1154.9611355577886},{"$f":"'Presupuesto Cultivo Maíz'!N88+'Presupuesto Cultivo Soya'!N89","v":18765.370704546549},{"$f":"F93/$F$112","v":2.2969361608209258E-2}]
[null,null,"Carga y descarga de cosecha","Jornal/Día",{"$f":"'Presupuesto Cultivo Maíz'!L89+'Presupuesto Cultivo Soya'!L90","v":334.19140151816248},{"$f":"'Presupuesto Cultivo Maíz'!N89+'Presupuesto Cultivo Soya'!N90","v":5429.8152056273211},6.6462523382812546E-3]
[null,null,"Sub Total (Mantenimiento)",null,null,{"$f":"SUM(F88:F94)","v":51344.261938310476},{"$f":"F95/$F$112","v":6.2846875637896787E-2}]
[]
[]
[null,null,"Destrucción "]
[null,null,"Rastra pesada","Hr",{"$f":"'Presupuesto Cultivo Maíz'!L94+'Presupuesto Cultivo Soya'!L95","v":477.41628788308924},{"$f":"'Presupuesto Cultivo Maíz'!N94+'Presupuesto Cultivo Soya'!N95","v":14321.688149519738},{"$f":"F99/$F$112","v":1.7530164424975757E-2}]
[null,null,"Sub Total (Destrucción)",null,null,{"$f":"SUM(F99)","v":14321.688149519738},{"$f":"F100/$F$112","v":1.7530164424975757E-2}]
[]
[null,null,"Total Costos de Producción en Campo",null,null,{"$f":"F23+F34+F45+F57+F67+F76+F84+F95+F100","v":753501.74949360965},{"$f":"F102/$F$112","v":0.92230814029928587}]
[null,null,"Costos de Ventas Totales ($)",null,null,{"$f":"'Presupuesto Cultivo Maíz'!N98+'Presupuesto Cultivo Soya'!N99","v":44069.496399423879},{"$f":"F103/$F$112","v":5.3942350227314799E-2}]
[null,null,"Costos Variables Totales ($)",null,null,{"$f":"F102+F103","v":797571.24589303357},{"$f":"F104/$F$112","v":0.97625049052660073}]
[]
[]
[null,null,"Rendimiento promedio en QQ Oro/Ha",null,null,{"$f":"'Rendimientos & Supuestos '!H8","v":48.449999999999996}]
[null,null,"Producción Total en QQ Oro",null,null,{"$f":"'Presupuesto Cultivo Maíz'!N103+'Presupuesto Cultivo Soya'!N104","v":10000}]
[null,null,"Gastos Operativos por QQ Oro",null,null,{"$f":"'Gastos Operativos'!D21","v":1.9402731208698212}]
[null,null,"Costos Fijos Totales ($)",null,null,{"$f":"F108*F109","v":19402.731208698213},{"$f":"F110/$F$112","v":2.3749509473399214E-2}]
[]
[null,null,"Costos Totales ($)",null,null,{"$f":"F104+F110","v":816973.97710173181},{"$f":"F112/$F$112","v":1}]
[]
[]
[null,null,"Ingresos Totales ($)",null,null,{"$f":"'Presupuesto Cultivo Maíz'!N112+'Presupuesto Cultivo Soya'!N113","v":1091267}]
[]
[null,null,"Utilidad Operativa ($)",null,null,{"$f":"F115-F112","v":274293.02289826819}]

{"sheet":"PE$ - Múltiples Productos","index":11,"n_rows":40,"n_cols":9,"rows_kept":40,"cut":false,"hidden":true,"merged":[[2,1,2,8],[30,1,30,8],[32,1,32,8],[34,2,34,8],[35,1,35,7],[5,1,5,8],[24,1,24,8],[26,4,26,8],[22,1,22,8]]}
[]
[]
[null,"ANÁLISIS DEL PUNTO DE EQUILIBRIO MONETARIO- Múltiples Productos"]
[]
[]
[null,"Columnas"]
[null,1,2,3,4,5,6,7,8]
[null,"Producto ( i )","Precio de Venta (P)","Costo Variable Unitario (CVU)","CVU/P","1 - (CVU/P)","Pronóstico de Ventas Anuales ($)","% de Ventas","Contribución Ponderada (Col. 5 * Col. 7)"]
[null,"Maíz",{"$f":"'Presupuesto Cultivo Maíz'!D129","v":75.120000000000019},{"$f":"'Presupuesto Cultivo Maíz'!D128","v":51.491022974728573},{"$f":"D9/C9","v":0.68545025259223324},{"$f":"1-E9","v":0.31454974740776676},{"$f":"'Presupuesto Cultivo Maíz'!N112","v":375600.00000000012},{"$f":"G9/$G$11","v":0.34418707795617398},{"$f":"F9*H9","v":0.10826395843213185}]
[null,"Soya",{"$f":"'Presupuesto Cultivo Soya'!D129","v":143.13339999999999},{"$f":"'Presupuesto Cultivo Soya'!D128","v":108.02322620387812},{"$f":"D10/C10","v":0.75470313849791959},{"$f":"1-E10","v":0.24529686150208041},{"$f":"'Presupuesto Cultivo Soya'!N113","v":715667},{"$f":"G10/$G$11","v":0.65581292204382613},{"$f":"F10*H10","v":0.16086885150985908}]
[null,"Total",null,null,null,null,{"$f":"SUM(G9:G10)","v":1091267},{"$f":"SUM(H9:H10)","v":1},{"$f":"SUM(I9:I10)","v":0.26913280994199096}]
[]
[]
[null,"Costos Fijos Totales:",null,{"$f":"'Presupuesto General'!F110","v":19402.731208698213}]
[]
[]
[]
[null,null,null,"=",{"$f":"D14/I11","v":72093.518485837121}]
[]
[]
[]
[]
[null,"Ventas Diarias para lograr el Punto de Equilibrio"]
[]
[null,"Dado que las ventanas de mercado de ventas de semillas se extienden aproximadamente a lo largo de 3 semanas cada una, suponiendo que se trabajan 6 días a la semana, entonces el total de días serían 6X6= 36 días, por lo que las ventas diarias serían igual a:"]
[]
[null,"Ventas diarias=","PE$/36 días=",{"$f":"E18/36","v":2002.5977357176978},"La Administración de la Finca El Yeguare ya sabe que debe generar ventas promedio de $2,742 al día durante las ventanas de mercado de primera y postrera, para poder lograr el equilibrio, es decir, cubrir los costos totales con los ingresos totales."]
[]
[]
[]
[null,"ANÁLISIS DEL PUNTO DE EQUILIBRIO FÍSICO- Múltiples Productos"]
[]
[null,"El gerente de la Finca El Yaguare quiere conocer el Punto de Equilibrio Físico para el número de quintales oro a vender al día para cada producto."]
[]
[null,"PEx Diario=","% de ventas * Ventas diarias / Precio de venta unitario de cada producto"]
[null,"Punto de Equilibrio Físico"]
[null,"Producto","% de Ventas","Ventas diarias","Precio de venta (P)","PEx Diario","PEx Anual","PE$"]
[null,"Maíz",{"$f":"H9","v":0.34418707795617398},{"$f":"$D$27","v":2002.5977357176978},{"$f":"C9","v":75.120000000000019},{"$f":"C38*D38/E38","v":9.1755626062077287},{"$f":"F38*36","v":330.32025382347825},{"$f":"G38*E38","v":24813.657467219691}]
[null,"Soya",{"$f":"H10","v":0.65581292204382613},{"$f":"$D$27","v":2002.5977357176978},{"$f":"C10","v":143.13339999999999},{"$f":"C39*D39/E39","v":9.1755626062077287},{"$f":"F39*36","v":330.32025382347825},{"$f":"G39*E39","v":47279.861018617441}]
[null,"Total",null,null,null,null,null,{"$f":"SUM(H38:H39)","v":72093.518485837136}]

{"sheet":"Estado de Resultados","index":12,"n_rows":30,"n_cols":17,"rows_kept":30,"cut":false,"hidden":true,"merged":[[12,10,12,16],[9,11,9,12],[1,1,1,7]]}
[]
[null,"ESTADO DE RESULTADOS FINCA EL YEGUARE"]
[]
[null,null,"Maíz",null,"Soya",null,null,"Total","Vínculo"]
[null,"Ventas",{"$f":"C6*C7","v":375600.00000000012},null,{"$f":"E6*E7","v":715667},null,null,{"$f":"SUM(C5,E5)","v":1091267},null,null,"Financiamiento"]
[null,"     Precio (L)",{"$f":"'Presupuesto Cultivo Maíz'!N111","v":75.120000000000019},null,{"$f":"'Presupuesto Cultivo Soya'!N112","v":143.13339999999999},null,null,null,null,null,"Cálculo del Financiamiento"]
[null,"     Cantidad (QQ)",{"$f":"'Presupuesto Cultivo Maíz'!N103","v":5000},null,{"$f":"'Presupuesto Cultivo Soya'!N104","v":5000},null,null,null,null,null,"Financiamiento bancario (valor)",100000]
[null,"(-) Devoluciones en ventas",0,null,0,null,null,{"$f":"SUM(C8,E8)","v":0},null,null,"Financiamiento bancario (tasa)",{"$f":"'[1]Rendimientos & Supuestos '!D9","v":0.2}]
[null,"Ventas Netas",{"$f":"C5-C8","v":375600.00000000012},null,{"$f":"E5-E8","v":715667},null,null,{"$f":"H5-H8","v":1091267},"FC",null,"Financiamiento bancario (periodos)",{"$f":"'[1]Rendimientos & Supuestos '!D10","v":5},"años"]
[null,"(-) Costo de ventas",{"$f":"SUM(C11:C12)","v":257455.11487364286},null,{"$f":"SUM(E11:E12)","v":540116.13101939065},null,null,{"$f":"SUM(H11:H12)","v":797571.24589303357},null,null,"Modalidad","Pagos exactos"]
[null,"       (-) Costos producción en campo",{"$f":"'Presupuesto Cultivo Maíz'!N97","v":237164.62617701315},null,{"$f":"'Presupuesto Cultivo Soya'!N98","v":516337.12331659644},null,null,{"$f":"SUM(C11,E11)","v":753501.74949360965},"FC"]
[null,"       (-) Costos de empaque y transporte",{"$f":"'Presupuesto Cultivo Maíz'!N98","v":20290.488696629705},null,{"$f":"'Presupuesto Cultivo Soya'!N99","v":23779.007702794173},null,null,{"$f":"SUM(C12,E12)","v":44069.496399423879},"FC"]
[null,"Utilidad Bruta",{"$f":"C5-C10","v":118144.88512635726},null,{"$f":"E5-E10","v":175550.86898060935},null,null,{"$f":"H5-H10","v":293695.75410696643},null,null,"Tabla de Amortización del Préstamo"]
[null,"(-) Gastos Operativos",{"$f":"SUM(C15:C18)","v":9701.3656043491064},null,{"$f":"SUM(E15:E18)","v":9701.3656043491064},null,null,{"$f":"SUM(H15:H18)","v":19402.731208698213}]
[null,"       (-) Gastos de Administración",{"$f":"'Presupuesto Cultivo Maíz'!$N$105*0.7","v":6790.9559230443738},null,{"$f":"'Presupuesto Cultivo Soya'!N106*0.7","v":6790.9559230443738},null,null,{"$f":"C15+E15","v":13581.911846088748},"BG",null,"Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
[null,"       (-) Gastos Generales",{"$f":"'Presupuesto Cultivo Maíz'!$N$105*0.1","v":970.13656043491073},null,{"$f":"'Presupuesto Cultivo Soya'!N106*0.1","v":970.13656043491073},null,null,{"$f":"C16+E16","v":1940.2731208698215},"BG",null,"Cuota anual (anualidad)",null,{"$f":"PMT($L$8,$L$9,-$L$7)","v":33437.970328961521},{"$f":"PMT($L$8,$L$9,-$L$7)","v":33437.970328961521},{"$f":"PMT($L$8,$L$9,-$L$7)","v":33437.970328961521},{"$f":"PMT($L$8,$L$9,-$L$7)","v":33437.970328961521},{"$f":"PMT($L$8,$L$9,-$L$7)","v":33437.970328961521}]
[null,"       (-) Gastos de ventas",{"$f":"'Presupuesto Cultivo Maíz'!$N$105*0.05","v":485.06828021745537},null,{"$f":"'Presupuesto Cultivo Soya'!N106*0.05","v":485.06828021745537},null,null,970.13656043491073,"BG",null,"Intereses",null,{"$f":"L19*$L$8","v":20000},{"$f":"M19*$L$8","v":17312.405934207694},{"$f":"N19*$L$8","v":14087.293055256929},{"$f":"O19*$L$8","v":10217.15760051601},{"$f":"P19*$L$8","v":5572.995054826908}]
[null,"       (-) Gastos de depreciación",{"$f":"'Presupuesto Cultivo Maíz'!$N$105*0.15","v":1455.2048406523659},null,{"$f":"'Presupuesto Cultivo Soya'!N106*0.15","v":1455.2048406523659},null,null,2910.4096813047317,"BG",null,"Abono a capital (amortización)",null,{"$f":"M16-M17","v":13437.970328961521},{"$f":"N16-N17","v":16125.564394753826},{"$f":"O16-O17","v":19350.67727370459},{"$f":"P16-P17","v":23220.812728445511},{"$f":"Q16-Q17","v":27864.975274134613}]
[null,"(+) Otros ingresos",0,null,0,null,null,{"$f":"'Flujo de Caja'!C30","v":100000},"FC",null,"Saldo crédito ",{"$f":"L7","v":100000},{"$f":"L19-M18","v":86562.029671038472},{"$f":"M19-N18","v":70436.465276284638},{"$f":"N19-O18","v":51085.788002580048},{"$f":"O19-P18","v":27864.975274134536},{"$f":"P19-Q18","v":-7.6397554948925972E-11}]
[null,"(-) Otros egresos",0,null,0,null,null,{"$f":"'Flujo de Caja'!C26+'Flujo de Caja'!C29","v":-85000},"FC"]
[null,"(-) Pérdidas",0,null,0,null,null,{"$f":"C21+E21","v":0}]
[null,"Utilidad Operativa",{"$f":"C13-C14+C19-C20-C21","v":108443.51952200815},null,{"$f":"E13-E14+E19-E20-E21","v":165849.50337626023},null,null,{"$f":"H13-H14+H19+H20+H21","v":289293.02289826819},null,null,"Cultivo","Maíz Tuxpeño","Soya","Total"]
[null,"(-) Gastos financieros (Intereses)",{"$f":"L24*$M$17","v":6540.1466378585756},null,{"$f":"M24*$M$17","v":13459.853362141424},null,null,{"$f":"SUM(C23,E23)","v":20000},"FC y ER",null,"Costos Totales",{"$f":"'Presupuesto Cultivo Maíz'!N107","v":267156.48047799198},{"$f":"'Presupuesto Cultivo Soya'!N108","v":549817.49662373972},{"$f":"SUM(L23:M23)","v":816973.9771017317}]
[null,"Utilidad Antes de Impuestos (UAI)",{"$f":"C22-C23","v":101903.37288414958},null,{"$f":"E22-E23","v":152389.65001411882},null,null,{"$f":"H22-H23","v":269293.02289826819},null,null,"Ponderación",{"$f":"L23/$N$23","v":0.3270073318929288},{"$f":"M23/$N$23","v":0.67299266810707126},{"$f":"N23/$N$23","v":1}]
[null,"(-) Impuestos (Impuestos Sobre la Renta y otros que apliquen)",{"$f":"C24*0.25","v":25475.843221037394},null,{"$f":"E24*0.25","v":38097.412503529704},null,null,{"$f":"SUM(C25,E25)","v":63573.255724567098},"BG y FC"]
[null,"Utilidad Neta",{"$f":"C24-C25","v":76427.529663112189},null,{"$f":"E24-E25","v":114292.23751058911},null,null,{"$f":"H24-H25","v":205719.76717370108},"BG"]
[null,"(-) Pago de dividendos (25%)",{"$f":"C26*0.25","v":19106.882415778047},null,{"$f":"E26*0.25","v":28573.059377647278},null,null,{"$f":"C27+E27","v":47679.941793425329}]
[null,"Utilidades Retenidas (Utilidades del ejercicio)",{"$f":"C26-C27","v":57320.647247334142},null,{"$f":"E26-E27","v":85719.17813294183},null,null,{"$f":"H26-H27","v":158039.82538027575},"BG"]
[]
[null,"Rentabilidad",{"$f":"C26/(C8+C10+C14+C20+C21+C23+C25)","v":0.2554631098812325},null,{"$f":"E26/(E8+E10+E14+E20+E21+E23+E25)","v":0.19005160282661779},null,null,{"$f":"H26/(H8+H10+H14+H20+H21+H23+H25)","v":0.25224752030703873}]

{"sheet":"BG","index":13,"n_rows":33,"n_cols":5,"rows_kept":33,"cut":false,"hidden":true,"merged":[[0,1,0,4],[1,1,1,4],[2,1,2,4],[4,1,4,2],[4,3,4,4]]}
[null,"FINCA EL YEGUARE"]
[null,"Balance General - Estado de Situación Financiera"]
[null,"31 de diciembre del 2022"]
[]
[null,"ACTIVO",null,"PASIVO Y CAPITAL DE LOS ACCIONISTAS"]
[null,"Activo Circulante",null,"Pasivo Circulante"]
[null,"Efectivo",2000,"Cuentas por pagar",{"$f":"C11","v":1000}]
[null,"Cuentas bancarias",{"$f":"112542.421179125+'Flujo de Caja'!C30+'Flujo de Caja'!C37+'Flujo de Caja'!C38+'Flujo de Caja'!C26+'Flujo de Caja'!C29","v":327542.42117912497},"Facturas por pagar/ deuda corto plazo",{"$f":"-'Flujo de Caja'!C34-'Flujo de Caja'!C35","v":33437.970328961521}]
[null,"Cuentas por cobrar",{"$f":"'Flujo de Caja'!C11","v":15000},"Servicios públicos por pagar",0]
[null,"Inventarios",null,"Salarios",0]
[null,"          Materia prima (insumos)",{"$f":"'Flujo de Caja'!C20","v":1000},"         Total Pasivos Circulantes",{"$f":"SUM(E7:E10)","v":34437.970328961521}]
[null,"          Producto en proceso",0]
[null,"          Producto terminado",0]
[null,"Otros Activos Circulantes",0,"Deudas de Largo Plazo"]
[null,"         Total Activo Circulante",{"$f":"SUM(C7:C14)","v":345542.42117912497},"Préstamo por pagar (deuda largo plazo)",{"$f":"'Estado de Resultados'!M19","v":86562.029671038472}]
[null,null,null,"Oblig. Por arrendamiento de capital",0]
[null,null,null,"Impuestos por pagar",0]
[null,"Activo Fijo",null,"         Total Pasivos de Largo Plazo",{"$f":"SUM(E15:E17)","v":86562.029671038472}]
[null,"Maquinaria y equipo en campo",{"$f":"150000-'Flujo de Caja'!C29-'Flujo de Caja'!C30","v":120000}]
[null,"Maquinaria y equipo en planta",{"$f":"300000-'Flujo de Caja'!C26","v":315000}]
[null,"Terrenos",800000,"TOTAL DE PASIVOS",{"$f":"E11+E18","v":121000}]
[null,"Edificios",500000]
[null,"Equipo de transporte",50000]
[null,"Menos la depreciación acumulada",{"$f":"'Estado de Resultados'!H18","v":2910.4096813047317}]
[null,"Propiedad, planta y equipo neto",{"$f":"SUM(C19:C24)","v":1787910.4096813048},"CAPITAL DE LOS ACCIONISTAS"]
[null,"Otros Activos Fijos",null,"Capital social",{"$f":"C33-E21-E27-E28-E29","v":1799413.0054801542}]
[null,"          Marca",50000,"Aportaciones de capital",{"$f":"'Flujo de Caja'!C38","v":100000}]
[null,"          Patentes de productos",25000,"Utilidades retenidas acumuladas",30000]
[null,"         Total de Activos al Largo Plazo",{"$f":"C25+C27+C28","v":1862910.4096813048},"Utilidad del período o del ejercicio",{"$f":"'Estado de Resultados'!H28","v":158039.82538027575}]
[null,null,null,"         Total Capital o Patrimonio Neto",{"$f":"SUM(E26:E29)","v":2087452.8308604299}]
[]
[]
[null,"TOTAL DE ACTIVOS",{"$f":"SUM(C15,C29)","v":2208452.8308604299},"TOTAL PASIVO Y CAPITAL",{"$f":"E21+E30","v":2208452.8308604299}]

{"sheet":"Flujo de Caja","index":14,"n_rows":43,"n_cols":4,"rows_kept":43,"cut":false,"hidden":true,"merged":[[32,1,32,2],[1,1,1,3],[2,1,2,3],[3,1,3,3],[4,1,4,3],[6,1,6,2],[24,1,24,2]]}
[]
[null,"FINCA EL YEGUARE S.A"]
[null,"ESTADO DE FLUJO DE CAJA O DE EFECTIVO"]
[null,"AÑO 2022"]
[null,"MÉTODO DIRECTO"]
[]
[null,"ACTIVIDADES OPERACIONALES",null,"Vínculo"]
[null,"Recaudo de cuentas por cobrar a  clientes",{"$f":"C9+C10-C11","v":1071267}]
[null,"        Ventas netas",{"$f":"'Estado de Resultados'!H9-BG!C9","v":1076267},"ER"]
[null,"        Saldo final cuentas por cobrar año 2021",10000]
[null,"        Saldo final cuentas por cobrar",15000]
[null,"(-) Pagos por salarios de mano de obra directa",{"$f":"-(SUM('Presupuesto General'!F32:F33)+SUM('Presupuesto General'!F43:F44)+SUM('Presupuesto General'!F56)+SUM('Presupuesto General'!F65:F66)+SUM('Presupuesto General'!F71:F72)+'Presupuesto General'!F74+'Presupuesto General'!F80+'Presupuesto General'!F81+SUM('Presupuesto General'!F95))","v":-279824.13780531491},"ER"]
[null,"(-) Pagos gastos de administración",{"$f":"-'Estado de Resultados'!H15","v":-13581.911846088748},"ER"]
[null,"(-) Pagos gastos generales",{"$f":"-'Estado de Resultados'!H16","v":-1940.2731208698215},"ER"]
[null,"(-) Pagos gastos de ventas + transporte",{"$f":"-'Estado de Resultados'!H17-('Presupuesto General'!F103*'Costos de Ventas'!G14)-'Presupuesto General'!F83","v":-30121.074601832555},"ER"]
[null,"(-) Pagos gastos de impuestos",{"$f":"-'Estado de Resultados'!H25","v":-63573.255724567098},"ER"]
[null,"(-) Pagos a proveedores",{"$f":"-(C18+C19-C20)-C21","v":-490596.17004632088}]
[null,"        Compras",{"$f":"SUM('Presupuesto General'!F27:F31)+SUM('Presupuesto General'!F38:F42)+SUM('Presupuesto General'!F49:F55)+SUM('Presupuesto General'!F61:F64)+SUM('Presupuesto General'!F82)+('Presupuesto General'!F103*(1-'Costos de Ventas'!G14))","v":161171.57334910971},"BG y ER"]
[null,"        Saldo final cuentas por pagar 2021",3000]
[null,"        Saldo final cuentas por pagar",1000,"BG"]
[null,"        Proveedores de servicios de maquinaria",{"$f":"'Presupuesto General'!F23+'Presupuesto General'!F75+'Presupuesto General'!F99","v":327424.59669721121},"BG y ER"]
[null,"(-) Otras cuentas por pagar",0]
[null,"Flujo de efectivo operativo",{"$f":"C8+C12+C14+C15+C13+C16+C17+C22","v":191630.17685500602}]
[]
[null,"ACTIVIDADES DE INVERSIÓN",null,"Vínculo"]
[null,"Compra propiedad, planta y equipo",{"$f":"-C27-C28","v":-15000},"BG y ER"]
[null,"        Secadora",5000]
[null,"        Desgranadora",10000]
[null,"Compra de tractor",-70000,"BG y ER"]
[null,"Venta de tractores viejos",100000,"BG y ER"]
[null,"Flujo de efectivo por actividades de inversión",{"$f":"C26+C29+C30","v":15000}]
[]
[null,"ACTIVIDADES DE FINANCIAMIENTO",null,"Vínculo"]
[null,"Pago gastos financieros (intereses)",{"$f":"-'Estado de Resultados'!M17","v":-20000},"ER"]
[null,"Abono a deuda de largo plazo",{"$f":"-'Estado de Resultados'!M18","v":-13437.970328961521},"BG"]
[null,"Pago de dividendos",{"$f":"-'Estado de Resultados'!H27","v":-47679.941793425329},"ER"]
[null,"Aumento deuda largo plazo (préstamo)",{"$f":"'Estado de Resultados'!L7","v":100000},"BG"]
[null,"Aportación de capital",100000,"BG"]
[null,"Flujo de efectivo actividades de financiamiento",{"$f":"SUM(C34:C38)","v":118882.08787761314}]
[]
[null,"AUMENTO EN EL EFECTIVO",{"$f":"C23+C31+C39","v":325512.26473261917},"Vínculo"]
[null,"EFECTIVO (Caja, bancos, etc.) año 2021",80000,"BG"]
[null,"FLUJO DE EFECTIVO NETO (Caja, bancos, etc.) año 2022",{"$f":"C41+C42","v":405512.26473261917}]

{"sheet":"Inversiones","index":15,"n_rows":35,"n_cols":10,"rows_kept":35,"cut":false,"hidden":false,"merged":[[1,3,1,10],[2,3,2,9],[5,3,6,3],[5,4,6,4],[5,5,6,5],[5,6,5,7],[5,8,6,8],[5,9,6,9]]}
[]
[null,null,null,"Inversiones"]
[]
[]
[]
[null,null,null,"Descripción del activo","Unidad","Cantidad","Costo",null,"Vida útil","Depreciación /Amortización anual"]
[null,null,null,null,null,null,"Unitario","Total"]
[null,null,null,"Producción de maíz"]
[null,null,null,"Sensores de humedad","Unidad",{"$f":"F10*2","v":208},150,{"$f":"F9*G9","v":31200},5,{"$f":"H9/I9","v":6240}]
[null,null,null,"Alquiler de terrenos (contrato a largo plazo)",null,{"$f":"ROUNDUP('Rendimientos & Supuestos '!AA8,0)","v":104},{"$f":"5000/24.45","v":204.49897750511249},{"$f":"F10*G10","v":21267.893660531699},5,{"$f":"H10/I10","v":4253.5787321063399}]
[null,null,null,"Cinta de riego","Rollo",{"$f":"'Rendimientos & Supuestos '!AA8*E15","v":229.3314986813439},{"$f":"3500/24.45","v":143.14928425357874},{"$f":"F11*G11","v":32828.639893034917},3,{"$f":"H11/I11","v":10942.879964344973}]
[null,null,null,"          1 rollo (metros lineales)",3000]
[null,null,null,"          Distanciamiento entre cinta (metros)",1.5]
[null,null,null,"          Metros lineales en 1 hectárea a un distanciamiento de 1.5 metros entre cinta",{"$f":"10000/E13","v":6666.666666666667}]
[null,null,null,"          Rollos de cinta por hectárea",{"$f":"E14/E12","v":2.2222222222222223}]
[null,null,null,"Sistemas de riego e instalación","Unidad",5,{"$f":"250000/24.45","v":10224.948875255624},{"$f":"F16*G16","v":51124.744376278119},10,{"$f":"H16/I16","v":5112.4744376278122}]
[null,null,null,"Secadoras","Unidad",4,{"$f":"150000/24.45","v":6134.9693251533745},{"$f":"F17*G17","v":24539.877300613498},10,{"$f":"H17/I17","v":2453.9877300613498}]
[null,null,null,"Desgranadoras","Unidad",4,{"$f":"200000/24.45","v":8179.959100204499},{"$f":"F18*G18","v":32719.836400817996},10,{"$f":"H18/I18","v":3271.9836400817994}]
[null,null,null,"Total",null,null,null,{"$f":"SUM(H9:H18)","v":193680.99163127624}]
[]
[]
[]
[null,null,null,"Producción de Soya"]
[null,null,null,"Sensores de humedad","Unidad",{"$f":"F25*2","v":462},150,{"$f":"F24*G24","v":69300},5,{"$f":"H24/I24","v":13860}]
[null,null,null,"Alquiler de terrenos",null,{"$f":"ROUNDUP('Rendimientos & Supuestos '!AA9,0)","v":231},{"$f":"5000/24.45","v":204.49897750511249},{"$f":"F25*G25","v":47239.263803680988},5,{"$f":"H25/I25","v":9447.8527607361975}]
[null,null,null,"Cinta de riego","Rollo",{"$f":"'Rendimientos & Supuestos '!AA9*E30","v":513.31606024790597},{"$f":"3500/24.45","v":143.14928425357874},{"$f":"F26*G26","v":73480.826620354637},3,{"$f":"H26/I26","v":24493.608873451547}]
[null,null,null,"          1 rollo (metros lineales)",3000]
[null,null,null,"          Distanciamiento entre cinta (metros)",1.5]
[null,null,null,"          Metros lineales en 1 hectárea a un distanciamiento de 1.5 metros entre cinta",{"$f":"10000/E28","v":6666.666666666667}]
[null,null,null,"          Rollos de cinta por hectárea",{"$f":"E29/E27","v":2.2222222222222223}]
[null,null,null,"Sistemas de riego e instalación","Unidad",5,{"$f":"250000/24.45","v":10224.948875255624},{"$f":"F31*G31","v":51124.744376278119},10,{"$f":"H31/I31","v":5112.4744376278122}]
[null,null,null,"Secadoras","Unidad",4,{"$f":"150000/24.45","v":6134.9693251533745},{"$f":"F32*G32","v":24539.877300613498},10,{"$f":"H32/I32","v":2453.9877300613498}]
[]
[]
[null,null,null,"Total",null,null,null,{"$f":"SUM(H24:H33)","v":265684.71210092725}]

{"sheet":"Presupuesto de Capital Soya","index":16,"n_rows":154,"n_cols":8,"rows_kept":154,"cut":false,"hidden":false,"merged":[[149,1,149,2],[149,0,150,0],[41,0,41,2],[46,0,46,2],[82,0,83,0],[82,2,82,6],[88,0,88,6],[95,1,95,2]]}
["Variables"]
["Horizonte de Evaluación (años)",{"$f":"'Rendimientos & Supuestos '!E18","v":5}]
[null,"AÑO 1","AÑO 2","AÑO 3","AÑO 4","AÑO 5"]
["Venta de semillas",{"$f":"'Presupuesto Cultivo Soya'!N113","v":715667},{"$f":"B4+(B4*$B$10)","v":722823.67},{"$f":"C4+(C4*$B$10)","v":730051.90670000005},{"$f":"D4+(D4*$B$10)","v":737352.42576700007},{"$f":"E4+(E4*$B$10)","v":744725.95002467011}]
[]
[null,"AÑO 0","AÑO 1","AÑO 2","AÑO 3","AÑO 4","AÑO 5"]
["Capital de trabajo ",{"$f":"(('Presupuesto Cultivo Soya'!N108)/12)*'Rendimientos & Supuestos '!E34","v":137454.37415593493},{"$f":"B7+(B7*$B$10)","v":138828.91789749428},{"$f":"C7+(C7*$B$10)","v":140217.20707646923},{"$f":"D7+(D7*$B$10)","v":141619.37914723394},{"$f":"E7+(E7*$B$10)","v":143035.57293870629},{"$f":"F7+(F7*$B$10)","v":144465.92866809334}]
["Costo variables",null,{"$f":"'Presupuesto Cultivo Soya'!N100","v":540116.13101939065},{"$f":"C8+(C8*$B$10)","v":545517.2923295846},550972.46525288047,556482.18990540924,562047.01180446334]
["Gastos de operación",null,{"$f":"'Presupuesto Cultivo Soya'!N106","v":9701.3656043491064},9798.3792603925976,9896.363052996523,9995.3266835264876,10095.279950361752]
["Inflación",{"$f":"'Rendimientos & Supuestos '!E25","v":0.01}]
["Inversión en activos fijos",{"$f":"Inversiones!H35","v":265684.71210092725}]
["Inversión en preoperativos",0]
["Vida útil de equipos (años)",2,5,10]
["Tasa de corte ",{"$f":"'Rendimientos & Supuestos '!E38","v":0.15}]
["Tasa ISR",{"$f":"'Rendimientos & Supuestos '!E39","v":0.25}]
["Financiamiento bancario (valor)",{"$f":"'Rendimientos & Supuestos '!E37","v":0}]
["Financiamiento bancario (tasa)",{"$f":"'Rendimientos & Supuestos '!E35","v":0}]
["Financiamiento bancario (años)",{"$f":"'Rendimientos & Supuestos '!E33","v":5}]
[]
["1. Ingresos del proyecto"]
["Calendario de ingresos "]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Cantidad (QQ)",null,{"$f":"'Presupuesto Cultivo Soya'!N104","v":5000},{"$f":"C23","v":5000},{"$f":"D23","v":5000},{"$f":"E23","v":5000},{"$f":"F23","v":5000}]
["Precio de venta ($)",null,{"$f":"'Presupuesto Cultivo Soya'!N112","v":143.13339999999999},{"$f":"C24+(C24*$B$10)","v":144.56473399999999},{"$f":"D24+(D24*$B$10)","v":146.01038133999998},147.47048515339998,148.94519000493398]
["Ingresos por venta semilla",null,{"$f":"C23*C24","v":715667},{"$f":"C25+(C25*$B$10)","v":722823.67},{"$f":"D25+(D25*$B$10)","v":730051.90670000005},737352.42576700007,{"$f":"F25+(F25*$B$10)","v":744725.95002467011}]
["Ingresos Brutos",null,{"$f":"C25","v":715667},{"$f":"D25","v":722823.67},{"$f":"E25","v":730051.90670000005},{"$f":"F25","v":737352.42576700007},{"$f":"G25","v":744725.95002467011}]
[]
["2. Costos variables"]
["Calendario de costos variables"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Costo variable total",null,{"$f":"C8","v":540116.13101939065},{"$f":"D8","v":545517.2923295846},{"$f":"E8","v":550972.46525288047},{"$f":"F8","v":556482.18990540924},{"$f":"G8","v":562047.01180446334}]
["Total de costos variables",null,{"$f":"SUM(C31:C31)","v":540116.13101939065},{"$f":"SUM(D31:D31)","v":545517.2923295846},{"$f":"SUM(E31:E31)","v":550972.46525288047},{"$f":"SUM(F31:F31)","v":556482.18990540924},{"$f":"SUM(G31:G31)","v":562047.01180446334}]
[]
["3. Costos  fijos "]
["Calendario de los costos fijos"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Gastos de operación",null,{"$f":"C9","v":9701.3656043491064},{"$f":"D9","v":9798.3792603925976},{"$f":"E9","v":9896.363052996523},{"$f":"F9","v":9995.3266835264876},{"$f":"G9","v":10095.279950361752}]
["Total de costos fijos",null,{"$f":"SUM(C37:C37)","v":9701.3656043491064},{"$f":"SUM(D37:D37)","v":9798.3792603925976},{"$f":"SUM(E37:E37)","v":9896.363052996523},{"$f":"SUM(F37:F37)","v":9995.3266835264876},{"$f":"SUM(G37:G37)","v":10095.279950361752}]
[]
["4. Capital de trabajo"]
["Capital de trabajo"]
["Necesidad de Efectivo"]
["Concepto","Cobertura","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Capital de trabajo",null,{"$f":"B7","v":137454.37415593493},{"$f":"C7","v":138828.91789749428},{"$f":"D7","v":140217.20707646923},{"$f":"E7","v":141619.37914723394},{"$f":"F7","v":143035.57293870629}]
["Efectivo requerido en caja",null,{"$f":"SUM(C44:C44)","v":137454.37415593493},{"$f":"SUM(D44:D44)","v":138828.91789749428},{"$f":"SUM(E44:E44)","v":140217.20707646923},{"$f":"SUM(F44:F44)","v":141619.37914723394},{"$f":"SUM(G44:G44)","v":143035.57293870629}]
[]
["Cálculo del Capital de Trabajo"]
["Concepto","Cobertura","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Activo circulante",null,{"$f":"C50","v":137454.37415593493},{"$f":"D50","v":138828.91789749428},{"$f":"E50","v":140217.20707646923},{"$f":"F50","v":141619.37914723394},{"$f":"G50","v":143035.57293870629}]
["     Efectivo ",null,{"$f":"C45","v":137454.37415593493},{"$f":"D45","v":138828.91789749428},{"$f":"E45","v":140217.20707646923},{"$f":"F45","v":141619.37914723394},{"$f":"G45","v":143035.57293870629}]
["Pasivo circulante",null,{"$f":"SUM(C52:C53)","v":0},{"$f":"SUM(D52:D53)","v":0},{"$f":"SUM(E52:E53)","v":0},{"$f":"SUM(F52:F53)","v":0},{"$f":"SUM(G52:G53)","v":0}]
["     Cuentas por pagar",null,0,0,0,0,0]
["     Proveedores",null,0,0,0,0,0]
["Capital de Trabajo (Ac - Pc)",null,{"$f":"C49-C51","v":137454.37415593493},{"$f":"D49-D51","v":138828.91789749428},{"$f":"E49-E51","v":140217.20707646923},{"$f":"F49-F51","v":141619.37914723394},{"$f":"G49-G51","v":143035.57293870629}]
["Incremento Capital Trabajo",{"$f":"C54-B54","v":137454.37415593493},{"$f":"D54-C54","v":1374.5437415593478},{"$f":"E54-D54","v":1388.2891789749556},{"$f":"F54-E54","v":1402.1720707647037},1416.193791472353,{"$f":"H54-G54","v":-143035.57293870629}]
[]
["5. Inversiones"]
["Calendario de inversiones"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Activos Fijos"]
["Inversiones 3 años",{"$f":"Inversiones!H26","v":73480.826620354637},null,null,{"$f":"FV(B10,3,,-B61)","v":75707.369147777994}]
["Inversiones 5 años",{"$f":"Inversiones!H24+Inversiones!H25","v":116539.26380368098}]
["Inversiones 10 años",{"$f":"Inversiones!H31+Inversiones!H32","v":75664.62167689162}]
["Gastos Pre-operativos"]
["  Gastos puesta en marcha",{"$f":"B12","v":0}]
["Capital de trabajo"]
["   Capital de trabajo",{"$f":"B55","v":137454.37415593493},1374.5437415593478,1388.2891789749556,1402.1720707647037,1416.193791472353,-143035.57293870629]
["Total Inversiones",{"$f":"SUM(B60:B67)","v":403139.08625686215},1374.5437415593478,1388.2891789749556,77109.541218542698,1416.193791472353,-143035.57293870629]
[]
["6.  Depreciaciones y Amortizaciones"]
["Calendario de Depreciaciones y Amortizaciones"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Inversiones 3 años",null,{"$f":"$B$61/3","v":24493.608873451547},{"$f":"$B$61/3","v":24493.608873451547},{"$f":"$B$61/3","v":24493.608873451547},{"$f":"$E$61/3","v":25235.789715925999},{"$f":"$E$61/3","v":25235.789715925999}]
["Inversiones 5 años",null,{"$f":"$B$62/5","v":23307.852760736198},{"$f":"$B$62/5","v":23307.852760736198},{"$f":"$B$62/5","v":23307.852760736198},{"$f":"$B$62/5","v":23307.852760736198},{"$f":"$B$62/5","v":23307.852760736198}]
["Inversiones 10 años",null,{"$f":"$B$63/10","v":7566.462167689162},{"$f":"$B$63/10","v":7566.462167689162},{"$f":"$B$63/10","v":7566.462167689162},{"$f":"$B$63/10","v":7566.462167689162},{"$f":"$B$63/10","v":7566.462167689162}]
["Total Depreciación/ Amortización",null,{"$f":"SUM(C73:C75)","v":55367.923801876903},{"$f":"SUM(D73:D75)","v":55367.923801876903},{"$f":"SUM(E73:E75)","v":55367.923801876903},{"$f":"SUM(F73:F75)","v":56110.104644351355},{"$f":"SUM(G73:G75)","v":56110.104644351355}]
[]
["Amortización pre-operativos",null,{"$f":"$B$65/5","v":0},{"$f":"$B$65/5","v":0},{"$f":"$B$65/5","v":0},{"$f":"$B$65/5","v":0},{"$f":"$B$65/5","v":0}]
["Total Amortización",null,{"$f":"SUM(C78)","v":0},{"$f":"SUM(D78)","v":0},{"$f":"SUM(E78)","v":0},{"$f":"SUM(F78)","v":0},{"$f":"SUM(G78)","v":0}]
[]
["7. Valor de desecho del proyecto"]
["Cálculo del valor de desecho del proyecto (método contable)"]
["Concepto","Valor del","Depreciación por periodo",null,null,null,null,"Valor de"]
[null,"Activo","Año 1","Año 2","Año 3","Año 4","Año 5","Desecho"]
["Inversiones 3 años",{"$f":"B61+E61","v":149188.19576813263},{"$f":"C73","v":24493.608873451547},{"$f":"D73","v":24493.608873451547},24493.608873451547,{"$f":"F73","v":25235.789715925999},25235.789715925999,{"$f":"B85-SUM(C85:G85)","v":25235.789715925988}]
["Inversiones 5 años",{"$f":"B62","v":116539.26380368098},{"$f":"C74","v":23307.852760736198},{"$f":"D74","v":23307.852760736198},{"$f":"E74","v":23307.852760736198},{"$f":"F74","v":23307.852760736198},{"$f":"G74","v":23307.852760736198},{"$f":"B86-SUM(C86:G86)","v":0}]
["Inversiones 10 años",{"$f":"B63","v":75664.62167689162},7566.462167689162,7566.462167689162,7566.462167689162,7566.462167689162,7566.462167689162,{"$f":"B87-SUM(C87:G87)","v":37832.31083844581}]
["Amortización pre-operativos",{"$f":"B65","v":0},{"$f":"C78","v":0},{"$f":"D78","v":0},{"$f":"E78","v":0},{"$f":"F78","v":0},{"$f":"G78","v":0},{"$f":"B88-SUM(C88:G88)","v":0}]
["Valor de desecho total",null,null,null,null,null,null,{"$f":"SUM(H85:H88)","v":63068.100554371798}]
[]
["8. Financiamiento"]
["Cálculo del Financiamiento"]
["Financiamiento bancario (valor)",{"$f":"B16","v":0}]
["Financiamiento bancario (tasa)",{"$f":"B17","v":0}]
["Financiamiento bancario (periodos)",{"$f":"B18","v":5},"años"]
["Modalidad","Pagos exactos"]
[]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Saldo crédito ",{"$f":"B93","v":0},{"$f":"B99-C102","v":0},{"$f":"C99-D102","v":0},{"$f":"D99-E102","v":0},{"$f":"E99-F102","v":0},{"$f":"F99-G102","v":0}]
["Cuota anual (anualidad)",null,{"$f":"PMT($B$94,$B$95,-$B$93)","v":0},{"$f":"PMT($B$94,$B$95,-$B$93)","v":0},{"$f":"PMT($B$94,$B$95,-$B$93)","v":0},{"$f":"PMT($B$94,$B$95,-$B$93)","v":0},{"$f":"PMT($B$94,$B$95,-$B$93)","v":0}]
["Intereses",null,{"$f":"B99*$B$94","v":0},{"$f":"C99*$B$94","v":0},{"$f":"D99*$B$94","v":0},{"$f":"E99*$B$94","v":0},{"$f":"F99*$B$94","v":0}]
["Abono a capital (amortización)",null,{"$f":"C100-C101","v":0},{"$f":"D100-D101","v":0},{"$f":"E100-E101","v":0},{"$f":"F100-F101","v":0},{"$f":"G100-G101","v":0}]
[]
["9.Flujo de caja del proyecto"]
["Flujo de caja del proyecto"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["+ Ingreso por ventas",null,{"$f":"C26","v":715667},{"$f":"D26","v":722823.67},{"$f":"E26","v":730051.90670000005},{"$f":"F26","v":737352.42576700007},{"$f":"G26","v":744725.95002467011}]
["- Egresos deducibles de impuestos",null,{"$f":"SUM(C109:C111)","v":549817.49662373972},{"$f":"SUM(D109:D111)","v":555315.67158997722},{"$f":"SUM(E109:E111)","v":560868.82830587705},{"$f":"SUM(F109:F111)","v":566477.51658893574},{"$f":"SUM(G109:G111)","v":572142.29175482504}]
["     Costos variables",null,{"$f":"C32","v":540116.13101939065},{"$f":"D32","v":545517.2923295846},{"$f":"E32","v":550972.46525288047},{"$f":"F32","v":556482.18990540924},{"$f":"G32","v":562047.01180446334}]
["     Costos Fijos",null,{"$f":"C38","v":9701.3656043491064},{"$f":"D38","v":9798.3792603925976},{"$f":"E38","v":9896.363052996523},{"$f":"F38","v":9995.3266835264876},{"$f":"G38","v":10095.279950361752}]
["     Gastos financieros",null,{"$f":"C101","v":0},{"$f":"D101","v":0},{"$f":"E101","v":0},{"$f":"F101","v":0},{"$f":"G101","v":0}]
["- Gastos no desembolsables",null,{"$f":"SUM(C113:C114)","v":55367.923801876903},{"$f":"SUM(D113:D114)","v":55367.923801876903},{"$f":"SUM(E113:E114)","v":55367.923801876903},{"$f":"SUM(F113:F114)","v":56110.104644351355},{"$f":"SUM(G113:G114)","v":56110.104644351355}]
["     Depreciación de activos",null,{"$f":"C76","v":55367.923801876903},{"$f":"D76","v":55367.923801876903},{"$f":"E76","v":55367.923801876903},{"$f":"F76","v":56110.104644351355},{"$f":"G76","v":56110.104644351355}]
["     Amortización de pre-operativos",null,{"$f":"C78","v":0},{"$f":"D78","v":0},{"$f":"E78","v":0},{"$f":"F78","v":0},{"$f":"G78","v":0}]
["= Utilidad antes de impuestos",null,{"$f":"C107-C108-C112","v":110481.57957438339},{"$f":"D107-D108-D112","v":112140.07460814592},{"$f":"E107-E108-E112","v":113815.15459224611},{"$f":"F107-F108-F112","v":114764.80453371297},{"$f":"G107-G108-G112","v":116473.55362549372}]
["- Impuestos (25%)",null,{"$f":"C115*$B$15","v":27620.394893595847},{"$f":"D115*$B$15","v":28035.01865203648},{"$f":"E115*$B$15","v":28453.788648061527},{"$f":"F115*$B$15","v":28691.201133428243},{"$f":"G115*$B$15","v":29118.388406373429}]
["= Utilidad después de impuestos",null,{"$f":"C115-C116","v":82861.184680787541},{"$f":"D115-D116","v":84105.055956109441},{"$f":"E115-E116","v":85361.365944184581},{"$f":"F115-F116","v":86073.60340028473},{"$f":"G115-G116","v":87355.165219120288}]
["+ Gastos no desembolsables",null,{"$f":"SUM(C119:C120)","v":55367.923801876903},{"$f":"SUM(D119:D120)","v":55367.923801876903},{"$f":"SUM(E119:E120)","v":55367.923801876903},{"$f":"SUM(F119:F120)","v":56110.104644351355},{"$f":"SUM(G119:G120)","v":56110.104644351355}]
["     Depreciación de activos",null,{"$f":"C113","v":55367.923801876903},{"$f":"D113","v":55367.923801876903},{"$f":"E113","v":55367.923801876903},{"$f":"F113","v":56110.104644351355},{"$f":"G113","v":56110.104644351355}]
["     Amortización de pre-operativos",null,{"$f":"C114","v":0},0,0,0,0]
["+ Ingresos no sujetos a impuestos",{"$f":"SUM(B122:B124)","v":0},{"$f":"SUM(C122:C124)","v":0},0,0,0,206103.67349307809]
["     Valor de desecho",null,null,null,null,null,{"$f":"H89","v":63068.100554371798}]
["     Recuperación del capital de trabajo",null,null,null,null,null,{"$f":"G45","v":143035.57293870629}]
["     Préstamo bancario",{"$f":"B93","v":0}]
["- Egresos no deducibles de impuestos",{"$f":"SUM(B126:B131)","v":403139.08625686215},1374.5437415593478,1388.2891789749556,1402.1720707647037,1416.193791472353,0]
["     Activos (2 años)",{"$f":"B61","v":73480.826620354637}]
["     Activos (5 años)",{"$f":"B62","v":116539.26380368098}]
["     Activos (10 años)",{"$f":"B63","v":75664.62167689162}]
["     Gastos de puesta en marcha (pre-operativos)",{"$f":"B65","v":0}]
["     Inversión en capital de trabajo",{"$f":"B67","v":137454.37415593493},{"$f":"C67","v":1374.5437415593478},{"$f":"D67","v":1388.2891789749556},{"$f":"E67","v":1402.1720707647037},{"$f":"F67","v":1416.193791472353}]
["     Pago préstamo bancario",null,{"$f":"C102","v":0},{"$f":"D102","v":0},{"$f":"E102","v":0},{"$f":"F102","v":0},{"$f":"G102","v":0}]
["= Flujo de caja neto",{"$f":"B117+B118+B121-B125","v":-403139.08625686215},{"$f":"C117+C118+C121-C125","v":136854.5647411051},{"$f":"D117+D118+D121-D125","v":138084.6905790114},{"$f":"E117+E118+E121-E125","v":139327.11767529679},{"$f":"F117+F118+F121-F125","v":140767.51425316374},{"$f":"G117+G118+G121-G125","v":349568.94335654972}]
["Flujo de caja acumulado",{"$f":"B132","v":-403139.08625686215},{"$f":"B133+C132","v":-266284.52151575708},{"$f":"C133+D132","v":-128199.83093674568},{"$f":"D133+E132","v":11127.286738551105},{"$f":"E133+F132","v":151894.80099171484},{"$f":"F133+G132","v":501463.74434826453}]
[]
["10. Costo del capital"]
[null,"Participación ($)","Part. (%)","Costo","Co promedio"]
["Préstamo bancario",{"$f":"$B$68*C137","v":0},{"$f":"'Rendimientos & Supuestos '!E26","v":0},{"$f":"B17","v":0},{"$f":"C137*D137","v":0}]
["Fondos propios",{"$f":"$B$68*C138","v":403139.08625686215},{"$f":"'Rendimientos & Supuestos '!E27","v":1},{"$f":"B14","v":0.15},{"$f":"C138*D138","v":0.15}]
["Total",{"$f":"SUM(B137:B138)","v":403139.08625686215},{"$f":"SUM(C137:C138)","v":1},null,{"$f":"SUM(E137:E138)","v":0.15},"Rendimiento mínimo aceptable (k)"]
[null,null,null,null,null,"Tasa de corte (k)"]
["11. Indicadores financieros",null,null,null,null,"Tasa promedio ponderada (k) para proyectos con financiamiento de préstamos bancarios y capital propio"]
["Valor Actual Neto (VAN) o Valor Presente Neto (VPN) =",{"$f":"NPV($E$139,C132:G132)-B68","v":166168.4180726466},{"$f":"_xlfn.FORMULATEXT(B142)","v":"=NPV($E$139;C132:G132)-B68"},null,"Para teclados en español la función es =VAN"]
["TIR =",{"$f":"IRR(B132:G132)","v":0.28946601221679646},{"$f":"_xlfn.FORMULATEXT(B143)","v":"=IRR(B132:G132)"},null,"Para teclados en español la función es =TIR"]
["PRI (años) =",{"$f":"2+(-D133/E132)","v":2.9201355276401872},"=2+(-D133/E132)"]
[]
[]
[]
[]
[]
["Indicador Financiero","Proyecto"]
[null,"Proyecto Maíz","Proyecto Soya"]
["Valor Actual Neto (VAN) o Valor Presente Neto (VPN)",{"$f":"'Presupuesto de Capital Maíz'!B142","v":97828.10157371714},{"$f":"B142","v":166168.4180726466}]
["Tasa Interna de Retorno (TIR)",{"$f":"'Presupuesto de Capital Maíz'!B143","v":0.26587570949763251},{"$f":"B143","v":0.28946601221679646}]
["Periodo de Recuperación Interna (PRI)",{"$f":"'Presupuesto de Capital Maíz'!B144","v":3.1623543243265351},{"$f":"B144","v":2.9201355276401872}]

{"sheet":"Presupuesto de Capital Maíz","index":17,"n_rows":144,"n_cols":8,"rows_kept":144,"cut":false,"hidden":false,"merged":[[95,1,95,2],[41,0,41,2],[46,0,46,2],[82,0,83,0],[82,2,82,6],[88,0,88,6]]}
["Variables"]
["Horizonte de Evaluación (años)",{"$f":"'Rendimientos & Supuestos '!E18","v":5}]
[null,"AÑO 1","AÑO 2","AÑO 3","AÑO 4","AÑO 5"]
["Venta de semillas",{"$f":"'Presupuesto Cultivo Maíz'!N112","v":375600.00000000012},{"$f":"B4+(B4*$B$10)","v":379356.00000000012},{"$f":"C4+(C4*$B$10)","v":383149.56000000011},{"$f":"D4+(D4*$B$10)","v":386981.05560000014},{"$f":"E4+(E4*$B$10)","v":390850.86615600012}]
[]
[null,"AÑO 0","AÑO 1","AÑO 2","AÑO 3","AÑO 4","AÑO 5"]
["Capital de trabajo ",{"$f":"(('Presupuesto Cultivo Maíz'!N107)/12)*'Rendimientos & Supuestos '!E19","v":89052.160159330655},{"$f":"B7+(B7*$B$10)","v":89942.681760923966},{"$f":"C7+(C7*$B$10)","v":90842.108578533211},{"$f":"D7+(D7*$B$10)","v":91750.529664318543},{"$f":"E7+(E7*$B$10)","v":92668.034960961726},{"$f":"F7+(F7*$B$10)","v":93594.715310571337}]
["Costo variables",null,{"$f":"'Presupuesto Cultivo Maíz'!N99","v":257455.11487364286},{"$f":"C8+(C8*$B$10)","v":260029.6660223793},{"$f":"D8+(D8*$B$10)","v":262629.9626826031},265256.26230942912,267908.82493252342]
["Gastos de operación",null,{"$f":"'Presupuesto Cultivo Maíz'!N105","v":9701.3656043491064},{"$f":"C9+(C9*$B$10)","v":9798.3792603925976},9896.363052996523,9995.3266835264876,10095.279950361752]
["Inflación",{"$f":"'Rendimientos & Supuestos '!E25","v":0.01}]
["Inversión en activos fijos",{"$f":"Inversiones!H19","v":193680.99163127624}]
["Inversión en preoperativos",0]
["Vida útil de equipos (años)",2,5,10]
["Tasa de corte ",{"$f":"'Rendimientos & Supuestos '!E23","v":0.15}]
["Tasa ISR",{"$f":"'Rendimientos & Supuestos '!E24","v":0.25}]
["Financiamiento bancario (valor)",{"$f":"'Rendimientos & Supuestos '!E22","v":0}]
["Financiamiento bancario (tasa)",{"$f":"'Rendimientos & Supuestos '!E20","v":0}]
["Financiamiento bancario (años)",{"$f":"'Rendimientos & Supuestos '!E18","v":5}]
[]
["1. Ingresos del proyecto"]
["Calendario de ingresos "]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Cantidad (QQ)",null,{"$f":"'Presupuesto Cultivo Maíz'!N103","v":5000},{"$f":"C23","v":5000},{"$f":"D23","v":5000},{"$f":"E23","v":5000},{"$f":"F23","v":5000}]
["Precio de venta ($)",null,{"$f":"'Presupuesto Cultivo Maíz'!N111","v":75.120000000000019},{"$f":"C24+(C24*$B$10)","v":75.871200000000016},{"$f":"D24+(D24*$B$10)","v":76.629912000000019},77.396211120000018,78.170173231200025]
["Ingresos por venta semilla",null,{"$f":"C23*C24","v":375600.00000000012},{"$f":"C25+(C25*$B$10)","v":379356.00000000012},383149.56000000011,386981.05560000014,390850.86615600012]
["Ingresos Brutos",null,{"$f":"C25","v":375600.00000000012},{"$f":"D25","v":379356.00000000012},383149.56000000011,386981.05560000014,390850.86615600012]
[]
["2. Costos variables"]
["Calendario de costos variables"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Costo variable total",null,{"$f":"C8","v":257455.11487364286},{"$f":"D8","v":260029.6660223793},{"$f":"E8","v":262629.9626826031},{"$f":"F8","v":265256.26230942912},{"$f":"G8","v":267908.82493252342}]
["Total de costos variables",null,{"$f":"SUM(C31:C31)","v":257455.11487364286},{"$f":"SUM(D31:D31)","v":260029.6660223793},{"$f":"SUM(E31:E31)","v":262629.9626826031},{"$f":"SUM(F31:F31)","v":265256.26230942912},{"$f":"SUM(G31:G31)","v":267908.82493252342}]
[]
["3. Costos  fijos "]
["Calendario de los costos fijos"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Gastos de operación",null,{"$f":"C9","v":9701.3656043491064},{"$f":"D9","v":9798.3792603925976},{"$f":"E9","v":9896.363052996523},{"$f":"F9","v":9995.3266835264876},{"$f":"G9","v":10095.279950361752}]
["Total de costos fijos",null,{"$f":"SUM(C37:C37)","v":9701.3656043491064},{"$f":"SUM(D37:D37)","v":9798.3792603925976},{"$f":"SUM(E37:E37)","v":9896.363052996523},{"$f":"SUM(F37:F37)","v":9995.3266835264876},{"$f":"SUM(G37:G37)","v":10095.279950361752}]
[]
["4. Capital de trabajo"]
["Capital de trabajo"]
["Necesidad de Efectivo"]
["Concepto","Cobertura","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Capital de trabajo",null,{"$f":"B7","v":89052.160159330655},{"$f":"C7","v":89942.681760923966},{"$f":"D7","v":90842.108578533211},{"$f":"E7","v":91750.529664318543},{"$f":"F7","v":92668.034960961726}]
["Efectivo requerido en caja",null,{"$f":"SUM(C44:C44)","v":89052.160159330655},{"$f":"SUM(D44:D44)","v":89942.681760923966},{"$f":"SUM(E44:E44)","v":90842.108578533211},{"$f":"SUM(F44:F44)","v":91750.529664318543},{"$f":"SUM(G44:G44)","v":92668.034960961726}]
[]
["Cálculo del Capital de Trabajo"]
["Concepto","Cobertura","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Activo circulante",null,{"$f":"C50","v":89052.160159330655},{"$f":"D50","v":89942.681760923966},{"$f":"E50","v":90842.108578533211},{"$f":"F50","v":91750.529664318543},{"$f":"G50","v":92668.034960961726}]
["     Efectivo ",null,{"$f":"C45","v":89052.160159330655},{"$f":"D45","v":89942.681760923966},{"$f":"E45","v":90842.108578533211},{"$f":"F45","v":91750.529664318543},{"$f":"G45","v":92668.034960961726}]
["Pasivo circulante",null,{"$f":"SUM(C52:C53)","v":0},{"$f":"SUM(D52:D53)","v":0},{"$f":"SUM(E52:E53)","v":0},{"$f":"SUM(F52:F53)","v":0},{"$f":"SUM(G52:G53)","v":0}]
["     Cuentas por pagar",null,0,0,0,0,0]
["     Proveedores",null,0,0,0,0,0]
["Capital de Trabajo (Ac - Pc)",null,{"$f":"C49-C51","v":89052.160159330655},{"$f":"D49-D51","v":89942.681760923966},{"$f":"E49-E51","v":90842.108578533211},{"$f":"F49-F51","v":91750.529664318543},{"$f":"G49-G51","v":92668.034960961726}]
["Incremento Capital Trabajo",{"$f":"C54-B54","v":89052.160159330655},{"$f":"D54-C54","v":890.52160159331106},{"$f":"E54-D54","v":899.42681760924461},908.42108578533225,917.5052966431831,{"$f":"H54-G54","v":-92668.034960961726}]
[]
["5. Inversiones"]
["Calendario de inversiones"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Activos Fijos"]
["Inversiones 3 años",{"$f":"Inversiones!H11","v":32828.639893034917},null,null,{"$f":"FV(B10,3,,-B61)","v":33823.380510433766}]
["Inversiones 5 años",{"$f":"Inversiones!H9+Inversiones!H10","v":52467.893660531699}]
["Inversiones 10 años",{"$f":"SUM(Inversiones!H16:H18)","v":108384.45807770961}]
["Gastos Pre-operativos"]
["  Gastos puesta en marcha",{"$f":"B12","v":0}]
["Capital de trabajo"]
["   Capital de trabajo",{"$f":"B55","v":89052.160159330655},890.52160159331106,899.42681760924461,908.42108578533225,917.5052966431831,-92668.034960961726]
["Total Inversiones",{"$f":"SUM(B60:B67)","v":282733.15179060685},890.52160159331106,899.42681760924461,34731.801596219098,917.5052966431831,-92668.034960961726]
[]
["6.  Depreciaciones y Amortizaciones"]
["Calendario de Depreciaciones y Amortizaciones"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Inversiones 3 años",null,{"$f":"$B$61/3","v":10942.879964344973},{"$f":"$B$61/3","v":10942.879964344973},{"$f":"$B$61/3","v":10942.879964344973},{"$f":"$E$61/3","v":11274.460170144588},{"$f":"$E$61/3","v":11274.460170144588}]
["Inversiones 5 años",null,{"$f":"$B$62/5","v":10493.57873210634},{"$f":"$B$62/5","v":10493.57873210634},{"$f":"$B$62/5","v":10493.57873210634},{"$f":"$B$62/5","v":10493.57873210634},{"$f":"$B$62/5","v":10493.57873210634}]
["Inversiones 10 años",null,{"$f":"$B$63/10","v":10838.445807770961},{"$f":"$B$63/10","v":10838.445807770961},{"$f":"$B$63/10","v":10838.445807770961},{"$f":"$B$63/10","v":10838.445807770961},{"$f":"$B$63/10","v":10838.445807770961}]
["Total Depreciación/ Amortización",null,{"$f":"SUM(C73:C75)","v":32274.904504222275},{"$f":"SUM(D73:D75)","v":32274.904504222275},{"$f":"SUM(E73:E75)","v":32274.904504222275},{"$f":"SUM(F73:F75)","v":32606.484710021887},{"$f":"SUM(G73:G75)","v":32606.484710021887}]
[]
["Amortización pre-operativos",null,{"$f":"$B$65/5","v":0},{"$f":"$B$65/5","v":0},{"$f":"$B$65/5","v":0},{"$f":"$B$65/5","v":0},{"$f":"$B$65/5","v":0}]
["Total Amortización",null,{"$f":"SUM(C78)","v":0},{"$f":"SUM(D78)","v":0},{"$f":"SUM(E78)","v":0},{"$f":"SUM(F78)","v":0},{"$f":"SUM(G78)","v":0}]
[]
["7. Valor de desecho del proyecto"]
["Cálculo del valor de desecho del proyecto (método contable)"]
["Concepto","Valor del","Depreciación por periodo",null,null,null,null,"Valor de"]
[null,"Activo","Año 1","Año 2","Año 3","Año 4","Año 5","Desecho"]
["Inversiones 3 años",{"$f":"B61+E61","v":66652.02040346869},{"$f":"C73","v":10942.879964344973},{"$f":"D73","v":10942.879964344973},10942.879964344973,{"$f":"F73","v":11274.460170144588},11274.460170144588,{"$f":"B85-SUM(C85:G85)","v":11274.460170144601}]
["Inversiones 5 años",{"$f":"B62","v":52467.893660531699},{"$f":"C74","v":10493.57873210634},{"$f":"D74","v":10493.57873210634},{"$f":"E74","v":10493.57873210634},{"$f":"F74","v":10493.57873210634},{"$f":"G74","v":10493.57873210634},{"$f":"B86-SUM(C86:G86)","v":0}]
["Inversiones 10 años",{"$f":"B63","v":108384.45807770961},10838.445807770961,10838.445807770961,10838.445807770961,10838.445807770961,10838.445807770961,{"$f":"B87-SUM(C87:G87)","v":54192.229038854814}]
["Amortización pre-operativos",{"$f":"B65","v":0},{"$f":"C78","v":0},{"$f":"D78","v":0},{"$f":"E78","v":0},{"$f":"F78","v":0},{"$f":"G78","v":0},{"$f":"B88-SUM(C88:G88)","v":0}]
["Valor de desecho total",null,null,null,null,null,null,{"$f":"SUM(H85:H88)","v":65466.689208999414}]
[]
["8. Financiamiento"]
["Cálculo del Financiamiento"]
["Financiamiento bancario (valor)",{"$f":"B16","v":0}]
["Financiamiento bancario (tasa)",{"$f":"B17","v":0}]
["Financiamiento bancario (periodos)",{"$f":"B18","v":5},"años"]
["Modalidad","Pagos exactos"]
[]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["Saldo crédito ",{"$f":"B93","v":0},{"$f":"B99-C102","v":0},{"$f":"C99-D102","v":0},{"$f":"D99-E102","v":0},{"$f":"E99-F102","v":0},{"$f":"F99-G102","v":0}]
["Cuota anual (anualidad)",null,{"$f":"PMT($B$94,$B$95,-$B$93)","v":0},{"$f":"PMT($B$94,$B$95,-$B$93)","v":0},{"$f":"PMT($B$94,$B$95,-$B$93)","v":0},{"$f":"PMT($B$94,$B$95,-$B$93)","v":0},{"$f":"PMT($B$94,$B$95,-$B$93)","v":0}]
["Intereses",null,{"$f":"B99*$B$94","v":0},{"$f":"C99*$B$94","v":0},{"$f":"D99*$B$94","v":0},{"$f":"E99*$B$94","v":0},{"$f":"F99*$B$94","v":0}]
["Abono a capital (amortización)",null,{"$f":"C100-C101","v":0},{"$f":"D100-D101","v":0},{"$f":"E100-E101","v":0},{"$f":"F100-F101","v":0},{"$f":"G100-G101","v":0}]
[]
["9.Flujo de caja del proyecto"]
["Flujo de caja del proyecto"]
["Concepto","Año 0","Año 1","Año 2","Año 3","Año 4","Año 5"]
["+ Ingreso por ventas",null,{"$f":"C26","v":375600.00000000012},{"$f":"D26","v":379356.00000000012},{"$f":"E26","v":383149.56000000011},{"$f":"F26","v":386981.05560000014},{"$f":"G26","v":390850.86615600012}]
["- Egresos deducibles de impuestos",null,{"$f":"SUM(C109:C111)","v":267156.48047799198},{"$f":"SUM(D109:D111)","v":269828.04528277193},{"$f":"SUM(E109:E111)","v":272526.32573559962},{"$f":"SUM(F109:F111)","v":275251.58899295563},{"$f":"SUM(G109:G111)","v":278004.10488288518}]
["     Costos variables",null,{"$f":"C32","v":257455.11487364286},{"$f":"D32","v":260029.6660223793},{"$f":"E32","v":262629.9626826031},{"$f":"F32","v":265256.26230942912},{"$f":"G32","v":267908.82493252342}]
["     Costos Fijos",null,{"$f":"C38","v":9701.3656043491064},{"$f":"D38","v":9798.3792603925976},{"$f":"E38","v":9896.363052996523},{"$f":"F38","v":9995.3266835264876},{"$f":"G38","v":10095.279950361752}]
["     Gastos financieros",null,{"$f":"C101","v":0},{"$f":"D101","v":0},{"$f":"E101","v":0},{"$f":"F101","v":0},{"$f":"G101","v":0}]
["- Gastos no desembolsables",null,{"$f":"SUM(C113:C114)","v":32274.904504222275},{"$f":"SUM(D113:D114)","v":32274.904504222275},{"$f":"SUM(E113:E114)","v":32274.904504222275},{"$f":"SUM(F113:F114)","v":32606.484710021887},{"$f":"SUM(G113:G114)","v":32606.484710021887}]
["     Depreciación de activos",null,{"$f":"C76","v":32274.904504222275},{"$f":"D76","v":32274.904504222275},{"$f":"E76","v":32274.904504222275},{"$f":"F76","v":32606.484710021887},{"$f":"G76","v":32606.484710021887}]
["     Amortización de pre-operativos",null,{"$f":"C78","v":0},{"$f":"D78","v":0},{"$f":"E78","v":0},{"$f":"F78","v":0},{"$f":"G78","v":0}]
["= Utilidad antes de impuestos",null,{"$f":"C107-C108-C112","v":76168.615017785865},{"$f":"D107-D108-D112","v":77253.050213005918},{"$f":"E107-E108-E112","v":78348.329760178225},{"$f":"F107-F108-F112","v":79122.981897022619},{"$f":"G107-G108-G112","v":80240.276563093052}]
["- Impuestos (25%)",null,{"$f":"C115*$B$15","v":19042.153754446466},{"$f":"D115*$B$15","v":19313.262553251479},{"$f":"E115*$B$15","v":19587.082440044556},{"$f":"F115*$B$15","v":19780.745474255655},{"$f":"G115*$B$15","v":20060.069140773263}]
["= Utilidad después de impuestos",null,{"$f":"C115-C116","v":57126.461263339399},{"$f":"D115-D116","v":57939.787659754438},{"$f":"E115-E116","v":58761.247320133669},{"$f":"F115-F116","v":59342.23642276696},{"$f":"G115-G116","v":60180.207422319785}]
["+ Gastos no desembolsables",null,{"$f":"SUM(C119:C120)","v":32274.904504222275},{"$f":"SUM(D119:D120)","v":32274.904504222275},{"$f":"SUM(E119:E120)","v":32274.904504222275},{"$f":"SUM(F119:F120)","v":32606.484710021887},{"$f":"SUM(G119:G120)","v":32606.484710021887}]
["     Depreciación de activos",null,{"$f":"C113","v":32274.904504222275},{"$f":"D113","v":32274.904504222275},{"$f":"E113","v":32274.904504222275},{"$f":"F113","v":32606.484710021887},{"$f":"G113","v":32606.484710021887}]
["     Amortización de pre-operativos",null,{"$f":"C114","v":0},0,0,0,0]
["+ Ingresos no sujetos a impuestos",{"$f":"SUM(B122:B124)","v":0},{"$f":"SUM(C122:C124)","v":0},0,0,0,158134.72416996115]
["     Valor de desecho",null,null,null,null,null,{"$f":"H89","v":65466.689208999414}]
["     Recuperación del capital de trabajo",null,null,null,null,null,{"$f":"G45","v":92668.034960961726}]
["     Préstamo bancario",{"$f":"B93","v":0}]
["- Egresos no deducibles de impuestos",{"$f":"SUM(B126:B131)","v":282733.15179060685},890.52160159331106,899.42681760924461,908.42108578533225,917.5052966431831,0]
["     Activos (2 años)",{"$f":"B61","v":32828.639893034917}]
["     Activos (5 años)",{"$f":"B62","v":52467.893660531699}]
["     Activos (10 años)",{"$f":"B63","v":108384.45807770961}]
["     Gastos de puesta en marcha (pre-operativos)",{"$f":"B65","v":0}]
["     Inversión en capital de trabajo",{"$f":"B67","v":89052.160159330655},{"$f":"C67","v":890.52160159331106},{"$f":"D67","v":899.42681760924461},{"$f":"E67","v":908.42108578533225},{"$f":"F67","v":917.5052966431831}]
["     Pago préstamo bancario",null,{"$f":"C102","v":0},{"$f":"D102","v":0},{"$f":"E102","v":0},{"$f":"F102","v":0},{"$f":"G102","v":0}]
["= Flujo de caja neto",{"$f":"B117+B118+B121-B125","v":-282733.15179060685},{"$f":"C117+C118+C121-C125","v":88510.844165968359},{"$f":"D117+D118+D121-D125","v":89315.265346367465},{"$f":"E117+E118+E121-E125","v":90127.730738570608},{"$f":"F117+F118+F121-F125","v":91031.215836145668},{"$f":"G117+G118+G121-G125","v":250921.41630230282}]
["Flujo de caja acumulado",{"$f":"B132","v":-282733.15179060685},{"$f":"B133+C132","v":-194222.30762463849},{"$f":"C133+D132","v":-104907.04227827102},{"$f":"D133+E132","v":-14779.311539700415},{"$f":"E133+F132","v":76251.904296445253},{"$f":"F133+G132","v":327173.32059874805}]
[]
["10. Costo del capital"]
[null,"Participación ($)","Part. (%)","Costo de capital","Costo promedio"]
["Préstamo bancario",{"$f":"$B$68*C137","v":0},{"$f":"'Rendimientos & Supuestos '!E26","v":0},{"$f":"B17","v":0},{"$f":"C137*D137","v":0}]
["Fondos propios",{"$f":"$B$68*C138","v":282733.15179060685},{"$f":"'Rendimientos & Supuestos '!E27","v":1},{"$f":"B14","v":0.15},{"$f":"C138*D138","v":0.15}]
["Total",{"$f":"SUM(B137:B138)","v":282733.15179060685},{"$f":"SUM(C137:C138)","v":1},null,{"$f":"SUM(E137:E138)","v":0.15},"Rendimiento mínimo aceptable (k)"]
[null,null,null,null,null,"Tasa de corte (k)"]
["11. Indicadores financieros",null,null,null,null,"Tasa promedio ponderada (k) para proyectos con financiamiento de préstamos bancarios y capital propio"]
["Valor Actual Neto (VAN) o Valor Presente Neto (VPN) =",{"$f":"NPV($E$139,C132:G132)+B132","v":97828.10157371714},{"$f":"_xlfn.FORMULATEXT(B142)","v":"=NPV($E$139;C132:G132)+B132"},null,"Para teclados en español la función es =VAN"]
["TIR =",{"$f":"IRR(B132:G132)","v":0.26587570949763251},{"$f":"_xlfn.FORMULATEXT(B143)","v":"=IRR(B132:G132)"},null,"Para teclados en español la función es =TIR"]
["PRI (años) =",{"$f":"3+(-E133/F132)","v":3.1623543243265351},"=3+(-E133/F132)"]