0

Ingreso
Venta de activos
Costos variables
Costos fijos
Depreciacin construccin
Depreciacin maquinaria
Valor libro
Utilidad
Impuesto
Utilidad neta
Depreciacin construccin
Depreciacin maquinaria
Valor libro
Terreno
Construccin
Maquinaria
Capital de trabajo
Valor de desecho
Flujo del proyecto

S/. -50,000.00
S/. -150,000.00
S/. -100,000.00

S/. -300,000.00

horizonte
1
2
3
4
5
6
7
8
9
10

p
2000
2200
2310
2379.3
2450.679
2524.19937
2599.925351
2677.923112
2758.260805
2841.008629

costo variable

-20

S/. 176,000.00
S/. 242,000.00
1
2
3
4
5
245067.9 S/.
S/. 160,000.00 S/. 176,000.00 S/. 184,800.00 S/. 190,344.00
S/.
S/. -40,000.00 S/. -44,000.00 S/. -46,200.00 S/. -47,586.00 S/. -49,013.58 S/.
S/. -30,000.00 S/. -30,000.00 S/. -30,000.00 S/. -30,000.00 S/. -30,000.00 S/.
S/. -3,750.00 S/.
-3,750.00 S/. -3,750.00 S/. -3,750.00 S/. -3,750.00 S/.
S/. -10,000.00 S/. -10,000.00 S/. -10,000.00 S/. -10,000.00 S/. -10,000.00 S/.
S/.
S/. 76,250.00 S/. 88,250.00 S/. 94,850.00 S/. 99,008.00 S/. 152,304.32 S/.
S/. 22,875.00 S/. 26,475.00 S/. 28,455.00 S/. 29,702.40 S/. 45,691.30 S/.
S/. 53,375.00 S/. 61,775.00 S/. 66,395.00 S/. 69,305.60 S/. 106,613.02 S/.
S/. 3,750.00 S/.
3,750.00 S/.
3,750.00 S/. 3,750.00 S/.
3,750.00 S/.
S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/.

S/. 67,125.00 S/.

75,525.00 S/.

80,145.00 S/. 83,055.60 S/. 120,363.02 S/. 152,480.16

80
2000

2420

q
80
80
80
80
100
100
100
100
100
100

ingreso
160000
176000
184800
190344
245067.9
252419.937
259992.5351
267792.3112
275826.0805
284100.8629

6
252,419.94
40,000.00
-50,483.99
-30,000.00
-3,750.00
-10,000.00
-40,000.00
198,185.95
59,455.78
138,730.16
3,750.00
10,000.00

CV
-40000
-44000
-46200
-47586
-49013.58
-50483.9874
-51998.50702
-53558.46223
-55165.2161
-56820.17258

100

7
8
9
S/. 259,992.54 S/. 267,792.31 S/. 275,826.08 S/.

10
284,100.86

S/. -51,998.51 S/.

S/. -30,000.00 S/.
S/. -3,750.00 S/.
S/. -10,000.00 S/.

-56,820.17
-30,000.00
-3,750.00
-10,000.00

-53,558.46
-30,000.00
-3,750.00
-10,000.00

S/. -55,165.22 S/.

S/. -30,000.00 S/.
S/. -3,750.00 S/.
S/. -10,000.00 S/.

S/. 164,244.03 S/. 170,483.85 S/.

S/. 49,273.21 S/. 51,145.15 S/.
S/. 114,970.82 S/. 119,338.69 S/.
S/.
3,750.00 S/.
3,750.00 S/.
S/. 10,000.00 S/. 10,000.00 S/.

S/.
S/.
S/.
S/.
S/.

183,530.69
55,059.21
128,471.48
3,750.00
10,000.00

S/.
S/. 128,720.82 S/. 133,088.69 S/. 137,587.61 S/.

112,500.00
254,721.48

valor desecho

176,910.86
53,073.26
123,837.61
3,750.00
10,000.00

valor del bien + las depreciaciones

30%

1
2
3
4
5
6
7
8
9
10

CV

Ingreso
Venta de activos
Costos variables
Costos fijos
Depreciacin construccin
Depreciacin maquinaria
Valor libro
Utilidad
Impuesto
Utilidad neta
Depreciacin construccin
Depreciacin maquinaria
Valor libro
Terreno
Construccin
Maquinaria
Capital de trabajo
Valor de desecho
Flujo del proyecto

q
2000
2200
2310
2379.3
2450.679
2524.19937
2599.92535
2677.92311
2758.2608
2841.00863

S/.

20.00

p
S/.80.00
S/.80.00
S/.80.00
S/.80.00
S/.100.00
S/.100.00
S/.100.00
S/.100.00
S/.100.00
S/.100.00

S/. -50,000.00
S/. -150,000.00
S/. -100,000.00

S/. -300,000.00

ingreso
S/.160,000.00
S/.176,000.00
S/.184,800.00
S/.190,344.00
S/.245,067.90
S/.252,419.94
S/.259,992.54
S/.267,792.31
S/.275,826.08
S/.284,100.86

S/.

1
2
160,000.00 S/. 176,000.00 S/.

3
184,800.00

S/.
S/.
S/.
S/.

-40,000.00
-30,000.00
-3,750.00
-10,000.00

S/.
S/.
S/.
S/.

-44,000.00
-30,000.00
-3,750.00
-10,000.00

S/.
S/.
S/.
S/.

-46,200.00
-30,000.00
-3,750.00
-10,000.00

S/. -47,586.00 S/. -49,013.58

S/. -30,000.00 S/. -30,000.00
S/. -3,750.00 S/.
-3,750.00
S/. -10,000.00 S/. -10,000.00

S/.
S/.
S/.
S/.
S/.

76,250.00
22,875.00
53,375.00
3,750.00
10,000.00

S/.
S/.
S/.
S/.
S/.

88,250.00
26,475.00
61,775.00
3,750.00
10,000.00

S/.
S/.
S/.
S/.
S/.

94,850.00
28,455.00
66,395.00
3,750.00
10,000.00

S/.
S/.
S/.
S/.
S/.

S/.

67,125.00 S/.

75,525.00 S/.

COSTO VARIABLE
S/.
40,000.00
S/.
44,000.00
S/.
46,200.00
S/.
47,586.00
S/.
49,013.58
S/.
50,483.99
S/.
51,998.51
S/.
53,558.46
S/.
55,165.22
S/.
56,820.17

4
S/.190,344.00

80,145.00 S/.

99,008.00
29,702.40
69,305.60
3,750.00
10,000.00

5
S/.245,067.90

S/. 152,304.32
S/. 45,691.30
S/. 106,613.02
S/.
3,750.00
S/. 10,000.00

83,055.60 S/. 120,363.02

6
S/.252,419.94
S/.
40,000.00
S/.
-50,483.99
S/.
-30,000.00
S/.
-3,750.00
S/.
-10,000.00
S/.
-40,000.00
S/.
158,185.95
S/.
47,455.78
S/.
110,730.16
S/.
3,750.00
S/.
10,000.00

S/.

7
S/.259,992.54
S/.
S/.
S/.
S/.

-51,998.51
-30,000.00
-3,750.00
-10,000.00

8
S/.267,792.31
S/.
S/.
S/.
S/.

-53,558.46
-30,000.00
-3,750.00
-10,000.00

9
S/.275,826.08

10
S/.284,100.86

S/. -55,165.22 S/.

S/. -30,000.00 S/.
S/.
-3,750.00 S/.
S/. -10,000.00 S/.

-56,820.17
-30,000.00
-3,750.00
-10,000.00

S/. 164,244.03 S/. 170,483.85 S/. 176,910.86 S/. 183,530.69

S/.
49,273.21 S/.
51,145.15 S/. 53,073.26 S/.
55,059.21
S/. 114,970.82 S/. 119,338.69 S/. 123,837.61 S/. 128,471.48
S/.
3,750.00 S/.
3,750.00 S/.
3,750.00 S/.
3,750.00
S/.
10,000.00 S/. 10,000.00 S/. 10,000.00 S/.
10,000.00

S/. 112,500.00
124,480.16 S/. 128,720.82 S/. 133,088.69 S/. 137,587.61 S/. 254,721.48

0
Ingreso
Venta de activos
Costos variables
Costos fijos
Depreciacin construccin
Depreciacin maquinaria
Valor libro
Utilidad
Impuesto
Utilidad neta
Depreciacin construccin
Depreciacin maquinaria
Valor libro
Terreno
Construccin
Maquinaria
Capital de trabajo
Valor de desecho
Flujo del proyecto

-17%

1
2
3
4
5
6
7
8
9
10
CV

P
100
100
100
110
110
110
110
110
110
110
30

1
S/.100,000
S/.
S/.
S/.
S/.

-30,000
-20,000
-5,000
-10,000

S/.35,000
S/.
-5,950.00
S/.
29,050.00
S/.
5,000.00
S/.
10,000.00
S/.
-80,000.00
S/. -200,000.00
S/. -100,000.00
S/.
-25,000 S/.

-3,000

S/. -405,000.00 S/.

41,050.00

Q
1000
1200
1260
1285.2
1310.904
1337.12208
1363.864522
1391.141812
1418.964648
1447.343941

INGRESO
100000
120000
126000
141372
144199.44
147083.4288
150025.0974
153025.5993
156086.1113
159207.8335

2
S/.120,000
S/.
S/.
S/.
S/.

-36,000
-20,000
-5,000
-10,000

S/.49,000
S/.
-8,330.00
S/.
40,670.00
S/.
5,000.00
S/.
10,000.00

3
S/.126,000
S/.
S/.
S/.
S/.

-37,800
-20,000
-5,000
-10,000

S/.53,200
S/.
-9,044.00
S/. 44,156.00
S/.
5,000.00
S/. 10,000.00

4
S/.141,372
S/.
S/.
S/.
S/.

-38,556
-20,000
-5,000
-10,000

S/.67,816
S/. -11,528.72
S/.
56,287.28
S/.
5,000.00
S/.
10,000.00

5
S/.144,199
S/.
S/.
S/.
S/.

-39,327
-20,000
-5,000
-10,000

S/.
S/.
S/.
S/.

S/.69,872
-11,878.29
57,994.03
5,000.00
10,000.00

6
S/.147,083
S/.
50,000.00
S/.
-40,114
S/.
-20,000
S/.
-5,000
S/.
-10,000
S/.
-40,000.00
S/.81,970
S/.
-13,934.86
S/.
68,034.91
S/.
5,000.00
S/.
10,000.00
S/.
40,000.00

S/.

-900 S/.

-378 S/.

-386 S/.

S/.
-393 S/.

S/.

54,770.00 S/.

58,778.00 S/.

70,901.72 S/.

72,600.75 S/.

COSTO TOTAL
30000
36000
37800
38556
39327.12
40113.6624
40915.93565
41734.25436
42568.93945
43420.31824

-100,000.00
-401
22,633.77

SI VENDO UNA MAQUINARIA COMPRO UNO LOL

7
S/.150,025
S/.
S/.
S/.
S/.

-40,916
-20,000
-5,000
-10,000

S/.74,109
S/. -12,598.56
S/. 61,510.60
S/.
5,000.00
S/. 10,000.00

8
S/.153,026
S/.
S/.
S/.
S/.

-41,734
-20,000
-5,000
-10,000

S/.76,291
S/. -12,969.53
S/. 63,321.82
S/.
5,000.00
S/. 10,000.00

S/.

-409 S/.

S/.

76,101.44 S/.

9
S/.156,086
S/.
S/.
S/.
S/.

-42,569
-20,000
-5,000
-10,000

S/.78,517
S/. -13,347.92
S/. 65,169.25
S/.
5,000.00
S/. 10,000.00

S/.
S/.
S/.
S/.

-43,420
-20,000
-5,000
-10,000

S/.80,788
S/. -13,733.88
S/.
67,053.64
S/.
5,000.00
S/.
10,000.00

-426 S/.
S/.
77,904.47 S/. 79,743.56 S/.

DO UNA MAQUINARIA COMPRO UNO LOL

-417 S/.

10
S/.159,208

31,710
290,000.00
403,763.80

S/. 50,000.00
S/. 40,000.00

S/. 150,000.00
S/. 60,000.00
S/. 80,000.00
S/. 290,000.00

0
Ingreso
Venta de activos
Costos variables
Costos fijos
Intereses
Depreciacin construccin
Depreciacin maquinaria
Valor libro
Utilidad
Impuesto
Utilidad neta
Depreciacin construccin
Depreciacin maquinaria
Valor libro
Terreno
Construccin
Maquinaria
Capital de trabajo
Prstamo
Amortizacion de la deuda
Valor de desecho
Flujo del proyecto

-17%

60%

1
2
3
4
5
6
7
8
9
10
CV

precio
100
100
100
110
110
110
110
110
110
110
30

S/.
S/.
S/.
S/.
S/.

S/.

1
S/.100,000
S/.
S/.
S/.
S/.
S/.

-30,000
-20,000
-20,520
-5,000
-10,000

S/.
S/.
S/.
S/.

S/.14,480
-2,461.60
12,018.40
5,000.00
10,000.00

-80,000.00
-200,000.00
-100,000.00
-25,000 S/.
-228,000
S/.

-20,674

-633,000.00 S/.

3,344.64

cantidad
1000
1200
1260
1285.2
1310.904
1337.12208
1363.864522
1391.141812
1418.964648
1447.343941

-3,000

INGRESO
100000
120000
126000
141372
144199.44
147083.4288
150025.0974
153025.5993
156086.1113
159207.8335

2
S/.120,000
S/.
S/.
S/.
S/.
S/.

-36,000
-20,000
-18,659
-5,000
-10,000

S/.
S/.
S/.
S/.

S/.30,341
-5,157.91
25,182.73
5,000.00
10,000.00

3
S/.126,000
S/.
S/.
S/.
S/.
S/.

4
S/.141,372

-37,800
-20,000
-16,631
-5,000
-10,000

S/.
S/.
S/.
S/.
S/.

-38,556
-20,000
-14,421
-5,000
-10,000

S/.36,569
S/.
-6,216.68
S/. 30,352.05
S/.
5,000.00
S/. 10,000.00

S/.
S/.
S/.
S/.

S/.53,395
-9,077.21
44,318.15
5,000.00
10,000.00

5
S/.144,199
S/.
S/.
S/.
S/.
S/.

-39,327
-20,000
-12,011
-5,000
-10,000

S/.57,861
S/. -9,836.41
S/. 48,024.84
S/.
5,000.00
S/. 10,000.00

6
S/.147,083
S/.
50,000.00
S/.
-40,114
S/.
-20,000
S/.
-9,385
S/.
-5,000
S/.
-10,000
S/. -40,000.00
S/.72,585
S/. -12,339.48
S/. 60,245.67
S/.
5,000.00
S/.
10,000.00
S/.
40,000.00

S/. -100,000.00
-393 S/.
-401

S/.

-900 S/.

-378 S/.

-386 S/.

S/.

-22,534 S/.

-24,562 S/.

-26,773 S/.

-29,183 S/.

-31,809

S/.

16,748.33 S/.

20,411.56 S/.

32,159.47 S/.

33,448.88 S/.

-16,964.60

COSTO TOTAL
30000
36000
37800
38556
39327.12
40113.6624
40915.93565
41734.25436
42568.93945
43420.31824

SI VENDO UNA MAQUINARIA COMPRO UNO LO

7
S/.150,025

8
S/.153,026

S/.
S/.
S/.
S/.
S/.

-40,916
-20,000
-6,522
-5,000
-10,000

S/.
S/.
S/.
S/.
S/.

-41,734
-20,000
-3,401
-5,000
-10,000

S/.
S/.
S/.
S/.

S/.67,587
-11,489.85
56,097.51
5,000.00
10,000.00

S/.
S/.
S/.
S/.

S/.72,890
-12,391.30
60,498.72
5,000.00
10,000.00

S/.

-409 S/.

S/.

-34,672 S/.

S/.

36,016.39 S/.

9
S/.156,086

10
S/.159,208

S/.
S/.

-42,569 S/.
-20,000 S/.

-43,420
-20,000

S/.
S/.

-5,000 S/.
-10,000 S/.

-5,000
-10,000

S/.
S/.
S/.
S/.

S/.78,517
-13,347.92
65,169.25
5,000.00
10,000.00

S/.
S/.
S/.
S/.

S/.80,788
-13,733.88
67,053.64
5,000.00
10,000.00

-426 S/.

31,710

S/.
79,743.56 S/.

290,000.00
403,763.80

-417 S/.
-37,792
37,288.94 S/.

DO UNA MAQUINARIA COMPRO UNO LOL

1
2
3
4
5
6
7
8

SALDO ADEUDADO
S/.
228,000
S/.
207,326
S/.
184,792
S/.
160,229
S/.
133,456
S/.
104,274
S/.
72,464
S/.
37,792

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

0.09
CUOTA
41,194
41,194
41,194
41,194
41,194
41,194
41,194
41,194

S/. 50,000.00 S/.

S/. 40,000.00 S/.
S/.
S/.

150,000.00
60,000.00
80,000.00
290,000.00

NUMERADOR
DENOMINADOR

INTERES
S/.
20,520
S/.
18,659
S/.
16,631
S/.
14,421
S/.
12,011
S/.
9,385
S/.
6,522
S/.
3,401

0.17933064
0.99256264

AMORTIZACION DEUDA
S/.
20,674
S/.
22,534
S/.
24,562
S/.
26,773
S/.
29,183
S/.
31,809
S/.
34,672
S/.
37,792