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La empresa Mina Grande en setiembre de 2014 adquiere una concesin minera por 3 aos, por
Regalas mensuales del 7% del total de la facturacin de mineral.
a) La proyeccinde ventas es de 1000 onzas mensuales, y el precio de acuerdo al LME Spot es de
Onzas
1,000
Precio
1,300.00
Total Mes
1,300,000.00
12
2015
2016
15,600,000.00 15,600,000.00
Ingreso Ventas
Regalas
1,092,000.00
1,092,000.00
Costo MPD
450.00
Total Mes
450,000.00
2015
5,400,000.00
Compra MPD
12
2016
5,400,000.00
c) La MOD es de US$ 200,000.00 mensuales ms cargas sociales. (considerar como carga social 5
Mensual
200,000.00
Carga Social
100,000.00
Costo MOD
Total Mes
300,000.00
2015
3,600,000.00
12
2016
3,600,000.00
Gastos Indirectos
2015
1,800,000.00
12
2016
1,800,000.00
Gastos Operativos
2015
1,440,000.00
12
2016
1,440,000.00
12%
Determinar mediante el criterio del VAN, si este proyecto es rentable y razone sus conclusiones
2014
###
Inversin
Ingreso Ventas
Compra MPD
Costo MOD
Gastos Indirectos
Gastos Operativos
Regalas
2015
2016
15,600,000.00 15,600,000.00
5,400,000.00 5,400,000.00
3,600,000.00 3,600,000.00
1,800,000.00 1,800,000.00
1,440,000.00 1,440,000.00
1,092,000.00 1,092,000.00
Inversin
Flujo Caja
(1+i)^1
VAN
### 1,460,592.00
1.12
VAN
###
1,304,100.00
VAN 2,008,095.54
VAN
### 3,508,095.54
VAN 2,008,095.54
TIR
81%
Flujo Caja
(1+i)^2
1,460,592.00
1.2544
1,164,375.00
meses
Total Anual
15,600,000.00
2017
15,600,000.00
1,092,000.00
meses
Total Anual
5,400,000.00
2017
5,400,000.00
meses
Total Anual
3,600,000.00
2017
3,600,000.00
meses
Total Anual
1,800,000.00
2017
1,800,000.00
meses
Total Anual
1,440,000.00
2017
1,440,000.00
sto a la Renta
2017
15,600,000.00
5,400,000.00
3,600,000.00
1,800,000.00
1,440,000.00
1,092,000.00
2,268,000.00
181,440.00
625,968.00
1,460,592.00
Flujo Caja
(1+i)^3
1,460,592.00
1.404928
1,039,620.54
Ao 1
35,000.00
15,000.00
Apertura
Pasivo y Patrimonio
30,000.00 Ctas por Pagar Comerci.
0
10,000.00
-1,000.00
59,000.00
Capital
Resultados del Ejercicio
30,000.00
55,000.00
-30,000.00
25,000.00
-6,000.00
19,000.00
Metodo Indirecto
Hoja de Trabajo
Partidas
Activo
Efectivo y equival.
Cuentas por Cobrar
Inmuebles, maq. Y Eq
Depreciacion. Acumula
Pasivo y Patrimonio
Ctas por Pagar Comerci.
Capital
Resultados del Ejercicio
Ejercicio
Ao 1
Apertura
35,000.00
15,000.00
10,000.00
-1,000.00
59,000.00
10,000.00
30,000.00
19,000.00
59,000.00
30,000.00
Variaciones
Aumento
5,000.00
15,000.00
10,000.00
30,000.00
30,000.00
30,000.00
30,000.00
Mtodo directo
Clientes
Saldo Inicial
Ventas
Compras y Gastos
Menos Saldo Final
Efectivo
Proveed.
55,000.00
55,000.00
15,000.00
40,000.00
Efectivo
-
-35,000.00
-35,000.00
10,000.00
-25,000.00
55,000.00
-35,000.00
20,000.00
-5,000.00
15,000.00
en el banco Continental.
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
55,000.00
55,000.00
30,000.00
30,000.00
20,000.00
20,000.00
40,000.00
40,000.00
5,000.00
5,000.00
5,000.00
5,000.00
10,000.00
10,000.00
1,000.00
1,000.00
1,000.00
1,000.00
iera
monio
Comerci.
Ao 1
10,000.00
Apertura
0.00
Ejercicio
30,000.00
19,000.00
59,000.00
30,000.00
0.00
30,000.00
ariaciones
Disminucion
1,000.00
10,000.00
19,000.00
30,000.00
19,000.00
1,000.00
-15,000.00
10,000.00
15,000.00
-10,000.00
-10,000.00
5,000.00
30,000.00
35,000.00
Variaciones
40,000.00
-25,000.00
15,000.00
-10,000.00
-10,000.00
5,000.00
30,000.00
35,000.00