Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Calculo de La TIR Y VAN
Calculo de La TIR Y VAN
Ao
2009
2010
2011
2012
2013
Equipos
96.00
102.00
108.00
114.00
120.00
M.O.D.
200,000.00
230,000.00
270,000.00
300,000.00
340,000.00
Sueldos
400,000.00
420,000.00
450,000.00
472,500.00
500,000.00
Calcular:
1)VPN
2)TIR
3)PERIODO DE RECUPERACION SIMPLE
4)PERIODO DE RECUPERACION DESCONTADO
5)BENEFICIO COSTO SIMPLE
6)BENEFICIO COSTO DESCONTADO
7)CONCLUSION ES VIABLE? PORQUE?
50,000.00
20,000.00
20% De ventas
550,000.00
30%
2,500,000.00
10%
0
Ventas
Costo Variable
Mano de Obra
Sueldos
Depreciacin
Utilidad Antes de Imp.
I.S.R.
Ut. Despus de I.S.R.
Depreciacin
Flujo Neto Oper.
Capital de Trabajo Inf.
Capital de Trabajo
1
4,800,000
1,920,000
200,000
400,000
550,000
2
5,100,000
2,040,000
230,000
420,000
550,000
3
5,400,000
2,160,000
270,000
450,000
550,000
4
5,700,000
2,280,000
300,000
472,500
550,000
5
6,000,000
2,400,000
340,000
500,000
550,000
1,730,000
1,860,000
1,970,000
2,097,500
2,210,000
519,000
558,000
591,000
629,250
663,000
1,211,000
1,302,000
1,379,000
1,468,250
1,547,000
550,000
550,000
550,000
550,000
550,000
1,761,000
1,852,000
1,929,000
2,018,250
2,097,000
480,000
480,000
510,000
30,000
540,000
30,000
570,000
30,000
600,000
30,000
5,474,439.62
2,974,439.62
600,000
2,500,000.00
n/d
-2,500,000.00
1,281,000
1,822,000
2,974,439.62 $ 1,164,545.45 $ 1,505,785.12 $
60.97%
$1,164,545.45
$1,505,785.12
1,899,000
1,988,250
1,426,746.81 $ 1,358,001.50 $
$1,426,746.81
$1,358,001.50
S es viable el proyecto
2,697,000
1,674,624.81
$1,674,624.81
20%
INVERSION INICIAL
1
2
3
4
5
-2,500,000.00
1,281,000.00
1,822,000.00
1,899,000.00
1,988,250.00
2,697,000.00
9,687,250.00
PRS
-1,219,000.00
603,000.00
2,502,000.00
4,490,250.00
7,187,250.00
VP excel
-2,500,000.00
PRD
$1,067,500.00
-$1,432,500.00
$1,265,277.78
-$167,222.22
$1,098,958.33
$931,736.11
$958,839.70
$1,890,575.81
$1,083,863.81
$2,974,439.62
$5,474,439.62 Flujo descontado
VP formula
VP=VF/(1+i)n
1,067,500.00
1,265,277.78
1,098,958.33
958,839.70
1,083,863.81
$5,474,439.62
RECUPERACION SIMPLE
AOS
0
1
2
3
4
5
184,000.00
1,281,000.00
1,822,000.00
1,899,000.00
1,988,250.00
2,697,000.00
9,687,250.00
1,097,000.00
151,833.33
TIEMPO EN MESES
7
RECUPERACION DESCONTADO
(/)
Ing.mensual 2o. Ao.
$1,265,277.78
12
$105,439.81
(/)
9,687,250.00 $
2,500,000.00
3.87
LA INVERSION
INICIAL SE TERMINA
DE RECUPERAR EN
1 AO 9 meses
387%
$5,474,439.62 $
2,500,000.00
2.19
219%
N SIMPLE
N DESCONTADO
ORQUE?
RA EL EJERCICIO.
C.T.x req.Xperiodo
Inv en C.de T.x Periodo
solo en ultimo se recup.
valor de rescate
VP=VF/(1+i)n
Por formula excel VPN se
debe poner 0 a los periodos
anteriores
LA INVERSION INICIAL SE
TERMINA DE RECUPERAR
EN 1 AO 5 MESES