Problema: Evaluar econmica y financieramente a una empresa minera que explota piedra laja en el departamento de arequipa

Produccion anual M2/AO

Precio de PIEDRA LAJA (SOLES/M2)

60000.00
32.00

Costos Generales (soles/m2)

Costos de transporte (soles/m2)
Costos de Explotacion (soles/m2)
inversiones
Inversion fija (Soles)
capital de Trabajo (Soles)
Finaciamiento
Prestamo (Soles)
Capital Propio (Soles)
Depreciacion (soles/ao)
Valor residual total
Servicio de la Deuda
Prestamo (Soles)
Intereses(igual a la tasade descuento)
Amortizacion (aos)

2.00
8.00
10.00

RESERVAS MINERALES m2
aos de vida del proyecto(aos)

80000.00
20000.00
52000.00
48000.00
8000.00
10000.00
52000.00
0.10
6.00

360000.00
6

Estado de Perdidas y Ganancias (US$x1,000)

Ao
Ingresos por venta
Recuperacion de capital
valor residual
Total ingresos
Costos de produccion
Total egresos
Depreciacion (-)
U.A.I.
Impuestos (30 %)
Utilidad disponible

Flujo de fondos netos economicos

Ao
Ingresos por venta
Recuperacion de capital
valor residual
Total ingresos
Inversion
Costos de produccion
Total egresos
Depreciacion (-)
U.A.I.
Impuestos (30 %)
U.D.I.
Depreciacion (+)
Flujo de fondos net econ

Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
Ao 6

Anualidad

F.F.N.F. (US$*1000)
Ao
Prestamo
Ingresos por venta
Recuperacion de capital
Valor de residual
Total ingresos(+)
Inversion
Costos de produccion
Total egresos(-)
Depreciacion (-)
U. Operativa
Intereses(-)
U. Imponible
Impuestos (30 %)(-)
U.Disponible
Depreciacion (+)
Amortizacion(-)
Flujo de fondos net fin.

dra laja en el departamento de arequipa

erdidas y Ganancias (US$x1,000)

1
1,920,000

2
1,939,200

1,920,000
1,200,000
1,200,000
8,000
712,000
213,600
498,400

1,939,200
1,224,000
1,224,000
8,000
707,200
212,160
495,040

3
1,958,592

4
1,978,178

1,958,592
1,248,480
1,248,480
8,000
702,112
210,634
491,478

1,978,178
1,273,450
1,273,450
8,000
696,728
209,018
487,710

1,939,200

3
1,958,592

1,920,000

1,939,200

1,958,592

1,200,000
1,200,000
8,000
712,000
213,600
498,400
8,000
506,400
S/. 460,363.64

1,224,000
1,224,000
8,000
707,200
212,160
495,040
8,000
503,040
S/. 876,099.17

1,248,480
1,248,480
8,000
702,112
210,634
491,478
8,000
499,478
S/. 1,251,364.69

dos netos economicos

0

1
1,920,000

0
100,000

-100,000

VANE
TIRE
B/C
Periodo de rec
Rpta:

Servicio de la deuda
Saldo
$52,000
$45,260
$37,847
$29,692
$20,722
$10,854
$0

2,073,060
506%
21.73
0.22 aos
Es un proyecto rentable Y RECUPERABLE EN UNPERIODO MENOR AL PRIMER AO

Intereses

Amortizacion

Cuota anual

$5,200
$4,526
$3,785
$2,969
$2,072
$1,085
$0

$6,740
$7,414
$8,155
$8,970
$9,867
$10,854
$0

$11,940
$11,940
$11,940
$11,940
$11,940
$11,940

S/. -11,939.58

0
52,000

52,000
100,000
100,000

-48,000

1,920,000

1,939,200

1,958,592

1,920,000

1,939,200

1,958,592

1,200,000
1,200,000
8,000
712,000
5,200
706,800
212,040
494,760
8,000
6,740
496,020
S/. 450,927.65

1,224,000
1,224,000
8,000
707,200
4,526
702,674
210,802
491,872
8,000
7,414
492,458
S/. 857,917.92

1,248,480
1,248,480
8,000
702,112
3,785
698,327
209,498
488,829
8,000
8,155
488,674
S/. 1,225,066.10

VANF
TIRF
B/C
Periodo de rec

2,077,632
1033%
44.28
0.11 aos

LA EXPLOTACION ES ECONOMICA Y FINANCIERAMENTE RENTABLE

5
1,997,960

1,997,960
1,298,919
1,298,919
8,000
691,041
207,312
483,729

4
1,978,178

6
2,017,939
10,000
2,027,939
1,324,897
1,324,897
703,042
210,913
492,130

5
1,997,960

6
2,017,939

1,978,178

1,997,960

10,000
2,027,939

1,273,450
1,273,450
8,000
696,728
209,018
487,710
8,000
495,710
S/. 1,589,941.17

1,298,919
1,298,919
8,000
691,041
207,312
483,729
8,000
491,729
S/. 1,895,266.05

1,324,897
1,324,897
0
703,042
210,913
492,130
0
492,130
S/. 2,173,060.40

0
x
1

ECUPERABLE EN UNPERIODO MENOR AL PRIMER AO

0.00
100,000
460363.64

ERAMENTE RENTABLE

1,978,178

1,997,960

2,017,939

1,978,178

1,997,960

10,000
2,027,939

1,273,450
1,273,450
8,000
696,728
2,969
693,759
208,128
485,631
8,000
8,970
484,661
S/. 1,556,096.08

1,298,919
1,298,919
8,000
691,041
2,072
688,969
206,691
482,278
8,000
9,867
480,411
S/. 1,854,393.42

1,324,897
1,324,897
0
703,042
1,085
701,957
210,587
491,370
0
10,854
480,516
S/. 2,125,631.99

0
x
1

0.00
48,000
450927.65

problema1: una empresa ubicada en el dto de Moquegua que explota silica se encuentra a la venta por el valor de 800,000
Reservas minerales TM
Produccion de Mineral TM/AO
Precio de Venta USS/TM

270,000.00
45,000.00
15.20

Costos de Exploracion y desarrollo USS/TM

Costos de Explotacion y desarrollo USS/TM
Costos por gastos generales USS/TM
Costos por transporte mina fundicion USS/TM
Depreciacion USS/TM
tasa de rendimiento anual
compra de la cantera USS

0.63
2.39
0.61
4.97
20,000.00
0.10
800,000.00

tiempo de vida de la mina

VA
TIR
B/C
PER

RP

venta por el valor de 800,000 USS

estado de perdidas y ganancias
Ao
Ingresos por venta
Recuperacion de capital
Valor de rescate
Total ingresos
Costos de produccion
Total egresos
Depreciacion (-)
U.A.I.
Impuestos (30 %)
Utilidad disponible

1
684,000.00

2
684,000.00

3
684,000.00

684,000.00
387,000.00
387,000.00
20,000.00
277,000.00
83,100.00
193,900.00

684,000.00
387,000.00
387,000.00
20,000.00
277,000.00
83,100.00
193,900.00

684,000.00
387,000.00
387,000.00
20,000.00
277,000.00
83,100.00
193,900.00

Flujo de fondos netos economicos (US$)

Ao
0
1
2
Ingresos por venta
684,000.00
684,000.00
Recuperacion de capital
Valor de rescate
Total ingresos
0.00
684,000.00
684,000.00
Inversion
800,000.00
0.00
0.00
Costos de produccion
387,000.00
387,000.00
Total egresos
-800,000.00
387,000.00
387,000.00
Depreciacion (-)
20,000.00
20,000.00
U.A.I.
277,000.00
277,000.00
Impuestos (30 %)
83,100.00
83,100.00
U.D.I.
193,900.00
193,900.00
Depreciacion (+)
20,000.00
20,000.00
Flujo de fondos net econ
-800,000.00
213,900.00
213,900.00
-800,000.00 S/. 194,454.55 S/. 371,231.40
VANE
TIRE
B/C
PERIODO DE RECUPERACION

$131,590.26
15.44%
1.16448783
4.91831281

4
x
5

RPTA: ES UN PROYECTO RENTABLE Y RECUPERABLE EN UN PERIODO DE CASI 5 AOS

4
684,000.00

5
684,000.00

6
684,000.00

684,000.00
387,000.00
387,000.00
20,000.00
277,000.00
83,100.00
193,900.00

684,000.00
387,000.00
387,000.00
20,000.00
277,000.00
83,100.00
193,900.00

684,000.00
387,000.00
387,000.00
20,000.00
277,000.00
83,100.00
193,900.00

3
684,000.00

4
684,000.00

5
684,000.00

6
684,000.00

684,000.00
684,000.00
684,000.00
684,000.00
0.00
0.00
0.00
0.00
387,000.00
387,000.00
387,000.00
387,000.00
387,000.00
387,000.00
387,000.00
387,000.00
20,000.00
20,000.00
20,000.00
20,000.00
277,000.00
277,000.00
277,000.00
277,000.00
83,100.00
83,100.00
83,100.00
83,100.00
193,900.00
193,900.00
193,900.00
193,900.00
20,000.00
20,000.00
20,000.00
20,000.00
213,900.00
213,900.00
213,900.00
213,900.00
S/. 531,937.64 S/. 678,034.22 S/. 810,849.29 S/. 931,590.26
678034.22
800,000
810849.29

RESERVAS
PRODUCCION DE SILICA

288000
4800