PERIODO AMORTIZACION

VIDA UTIL
APORTE PROPIO
PRESTAMO
TOTAL
Activo Fijo
Gastos Pre_operativos
TOTAL
Valor de Salvamento
Depreciacion
Amortizacion
Deprec y Amort.

6 aos
6 aos
60
130000
130060
130
30
160
10
20
5
25

FLUJO FINANCIERO
0
1
INVERSION
S/.
-130,060.00 S/.
INGRESO
S/. 1,200,000.00
CAO
S/. 600,000.00
INTERES
S/.
19,500.00
DEPREC Y AMORT
S/.
25.00
UA.IMP
S/. 580,475.00
IMPUESTO
S/. 174,142.50
UTILIDAD
S/. 406,332.50
DEPREC Y AMORT
S/.
25.00
PRESTAMO
S/.
130,000.00 S/.
AMORT
S/.
21,666.67
VS
S/.
S/.
FLUJO
ECONOMICO
TIR

713374.14%
S/. 1,275,768.32

S/.

-60.00 S/.

428,024.17

PERIODO
1
2
3
4
5
6

Tasa Impuesto
TMAR

2
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.

1,200,000.00
600,000.00
16,250.00
25.00
583,725.00
175,117.50
408,607.50
25.00
21,666.67
-

DEUDA
130000.00
108333.33
86666.67
65000.00
43333.33
21666.67

INTERES = 15%
19500.00
16250.00
13000.00
9750.00
6500.00
3250.00

30% anual
25%

AMORTIZACION
21666.67
21666.67
21666.67
21666.67
21666.67
21666.67

Ingreso
CAO

3
4
5
S/.
S/.
S/.
S/.
S/. 1,200,000.00 S/. 1,200,000.00 S/. 1,200,000.00 S/.
S/. 600,000.00 S/. 600,000.00 S/. 600,000.00 S/.
S/.
13,000.00 S/.
9,750.00 S/.
6,500.00 S/.
S/.
25.00 S/.
25.00 S/.
25.00 S/.
S/. 586,975.00 S/. 590,225.00 S/. 593,475.00 S/.
S/. 176,092.50 S/. 177,067.50 S/. 178,042.50 S/.
S/. 410,882.50 S/. 413,157.50 S/. 415,432.50 S/.
S/.
25.00 S/.
25.00 S/.
25.00 S/.
S/.
S/.
S/.
S/.
S/.
21,666.67 S/.
21,666.67 S/.
21,666.67 S/.
S/.
S/.
S/.
S/.

430,299.17 S/.

432,574.17 S/.

434,849.17 S/.

437,124.17 S/.

6
1,200,000.00
600,000.00
3,250.00
25.00
596,725.00
179,017.50
417,707.50
25.00
21,666.67
10.00

439,409.17

PV unit y CV Unit
80
40

CANTIDAD
15000
15000

TOTAL
1200000
600000

M1
costo inicial
costo anual de operacin
valor de salvamento
VIDA UTIL(AOS)
TMAR

M2
-120000
-33000
20000
6
20%

CAO
VS
VU

-135000
-30000
25000
6

QUE PROYECTO CONVIENE?

VALOR PRESENTE

120000
S/. 109,741.83
(S/. 6,697.96)
223043.87
15000

-3000

-3000

2 ..

M1
costo inicial
costo anual de operacin
valor de salvamento
VIDA UTIL(AOS)
TMAR

135000
S/. 99,765.30
(S/. 8,372.45)
226392.85

M2
-120000
-33000
20000
6
20%

CAO
VS
VU

-65000
-30000
25000
6

QUE PROYECTO CONVIENE?

VALOR PRESENTE

120000
S/. 109,741.83
(S/. 6,697.96)
223043.87
-55000

-3000

65000
S/. 99,765.30
(S/. 8,372.45)
156392.85

-3000

2 ..

DIFERENCIA
15000 INVERSION ADICIONAL
-3000
AHORROS
-5000

JUSTIFICAR INVERSION ADICCIONAL

-5000
-3000

-3000

15000
0

-3000
1
TIR
12%
conviene la alternativa B

-3000
2

-55000
0

-3000
2

DIFERENCIA
-55000 INVERSION ADICIONAL
-3000
AHORROS
-5000

JUSTIFICAR INVERSION ADICCIONAL

-5000
-3000

-3000

-3000
1
TIR
#NUM!
conviene la alternativa B

-3000
3

-3000
4

-3000
5

-8000
6

-3000
3

-3000
4

-3000
5

-8000
6