0

Aumento de Ventas
Aumento Costos Variables
% GAV

0
Ventas
Costos Variables
Margen Bruto
Costos Fijos
GAV
BADIT
Depreciacion Maq A
Depreciacion Maq B
Depreciacion Maq C
Ingresos por venta de AF (Maq A)
Costo de Venta AF (Valor Libro Maq A)
BAIT
Gastos Financieros
BAT
Impuesto
BDI
Depreciaciones (+)
Prestamo
Amortizacin Prestamo

17%

3%

5%
15%
3%

5%
15%
3%

3%
25%
7%

1
10,000,000
-3,500,000
6,500,000
-700,000
-300,000
5,500,000
-240,000

2
10,500,000
-4,025,000
6,475,000
-700,000
-315,000
5,460,000
-240,000

3
11,025,000
-4,628,750
6,396,250
-700,000
-330,750
5,365,500
-240,000

4
11,355,750
-5,785,938
5,569,813
-700,000
-794,903
4,074,910

-500,000

-500,000

4,760,000
-180,000
4,580,000
-778,600
3,801,400
740,000

-294,835

-200,000
-500,000

4,720,000
-150,516
4,569,484
-776,812
3,792,671
740,000

-500,000
130,000
-780,000
3,975,500
-118,085
3,857,415
-655,761
3,201,655
740,000

3,374,910
-82,409
3,292,501
-559,725
2,732,775
700,000

-324,319

-356,751

-392,426

1,800,000

Compra Maq. A
Compra Maq. B
Compra Maq. C
CT
Flujo de Caja Neto

-1,500,000
-2,500,000
-500,000
-2,700,000

TREMA
VAN (TREMA=12%)
TIR

12.00%
10,587,248
149.87%

780,000
-1,000,000

4,246,565

4,208,352

3,364,904

3,040,349

5
3%
25%
7%

5
11,696,423
-7,232,422
4,464,001
-700,000
-818,750
2,945,251

Maq A
Valor Compra
Vida Util
Valor Residual
Valor a Depreciar
Cuota Depreciacion

-200,000
-500,000

Maq B

2,245,251
-43,167
2,202,084
-374,354
1,827,730
700,000

-431,669

600,000
0
500,000
3,196,061

1,500,000
5
300,000
1,200,000
240,000

PER
1
2
3
4
5

Tabla Depreciacion Maq A

VL(i)
1,500,000
1,260,000
1,020,000
780,000
540,000

Valor Compra
Vida Util
Valor Residual
Valor a Depreciar
Cuota Depreciacion

1,000,000
5
0
1,000,000
200,000

PER
1
2
3
4
5

Tabla Depreciacion Maq B

VL(i)
1,000,000
800,000
600,000
400,000
200,000

Maq C
Valor Compra
Vida Util
Valor Residual
Valor a Depreciar
Cuota Depreciacion

2,500,000
5
0
2,500,000
500,000

PER
1
2
3
4
5

Tabla Depreciacion Maq C

VL(i)
2,500,000
2,000,000
1,500,000
1,000,000
500,000

Prestamo
Necesidad Inicial
% Prestamo
Monto Prestamo
NPER
Tasa de Interes

4,500,000
40%
1,800,000
5
10%

PER
1
2
3
4
5

Balance
1,800,000
1,505,165
1,180,846
824,095
431,669

Tabla

Tabla Depreciacion Maq A

Depreciacion
240,000
240,000
240,000
240,000
240,000

VL(f)
1,260,000
1,020,000
780,000
540,000
300,000

Tabla Depreciacion Maq B

Depreciacion
200,000
200,000
200,000
200,000
200,000

VL(f)
800,000
600,000
400,000
200,000
0

Tabla Depreciacion Maq C

Depreciacion
500,000
500,000
500,000
500,000
500,000

VL(f)
2,000,000
1,500,000
1,000,000
500,000
0

Tabla de Amortizacion
Cuota
Intereses
Amort. Capital
-474,835
180,000
-294,835
-474,835
150,516
-324,319
-474,835
118,085
-356,751
-474,835
82,409
-392,426
-474,835
43,167
-431,669
-2,374,177
574,177
-1,800,000

Saldo Insoluto
1,505,165
1,180,846
824,095
431,669
0

Aumento de Ventas
Aumento Costos Variables
% GAV

0
Ventas
Costos Variables
Margen Bruto
Costos Fijos
GAV
BADIT
Depreciacion Maq A
Depreciacion Maq B
Depreciacion Maq C
Ingresos por venta de AF (Maq A)
Costo de Venta AF (Valor Libro Maq A)
BAIT
Gastos Financieros
BAT
Impuesto
BDI
Depreciaciones (+)
Prestamo
Amortizacin Prestamo

17%

3%

5%
15%
3%

5%
15%
3%

1
10,000,000
-3,500,000
6,500,000
-700,000
-300,000
5,500,000
-240,000

2
10,500,000
-4,025,000
6,475,000
-700,000
-315,000
5,460,000
-240,000

3
11,025,000
-4,628,750
6,396,250
-700,000
-330,750
5,365,500
-240,000

-500,000

-500,000

4,760,000
0
4,760,000
-809,200
3,950,800
740,000

4,720,000
0
4,720,000
-802,400
3,917,600
740,000

-500,000
130,000
-780,000
3,975,500
0
3,975,500
-675,835
3,299,665
740,000

Compra Maq. A
Compra Maq. B
Compra Maq. C
CT
Flujo de Caja Neto

-1,500,000
-2,500,000
-500,000
-4,500,000

TREMA
VAN (TREMA=12%)
TIR

12.00%
10,423,848
95.43%

780,000
-1,000,000

4,690,800

4,657,600

3,819,665

5
3%
25%
7%

3%
25%
7%

4
11,355,750
-5,785,938
5,569,813
-700,000
-794,903
4,074,910

5
11,696,423
-7,232,422
4,464,001
-700,000
-818,750
2,945,251

Maq A
Valor Compra
Vida Util
Valor Residual
Valor a Depreciar
Cuota Depreciacion

-200,000
-500,000

-200,000
-500,000

Maq B

3,374,910
0
3,374,910
-573,735
2,801,175
700,000

2,245,251
0
2,245,251
-381,693
1,863,558
700,000

3,501,175

600,000
0
500,000
3,663,558

1,500,000
5
300,000
1,200,000
240,000

Valor Compra
Vida Util
Valor Residual
Valor a Depreciar
Cuota Depreciacion

1,000,000
5
0
1,000,000
200,000

Maq C
Valor Compra
Vida Util
Valor Residual
Valor a Depreciar
Cuota Depreciacion

2,500,000
5
0
2,500,000
500,000

Prestamo
Necesidad Inicial
% Prestamo
Monto Prestamo
NPER
Tasa de Interes

4,500,000
0%
0
5
10%

1
2
3
4
5

Tabla Depreciacion Maq A

VL(i)
Depreciacion
1,500,000
240,000
1,260,000
240,000
1,020,000
240,000
780,000
240,000
540,000
240,000

VL(f)
1,260,000
1,020,000
780,000
540,000
300,000

1
2
3
4
5

Tabla Depreciacion Maq B

VL(i)
Depreciacion
1,000,000
200,000
800,000
200,000
600,000
200,000
400,000
200,000
200,000
200,000

VL(f)
800,000
600,000
400,000
200,000
0

1
2
3
4
5

Tabla Depreciacion Maq C

VL(i)
Depreciacion
2,500,000
500,000
2,000,000
500,000
1,500,000
500,000
1,000,000
500,000
500,000
500,000

VL(f)
2,000,000
1,500,000
1,000,000
500,000
0

PER

PER

PER

PER

Balance
1
2
3
4
5

0
0
0
0
0

Tabla de Amortizacion
Cuota
Intereses Amort. Capital Saldo Insoluto
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0