i = 5% Depreciacion 20%

Estado de ganacias y prdidas

1 2 3 4
Ventas S/. 226,000.00 S/. 237,300.00 S/. 249,165.00 S/. 261,623.25

(-) Alquileres S/. 24,000.00 S/. 24,000.00 S/. 24,000.00 S/. 24,000.00

(-) Otros costos fijos S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00

(-) Costos variables S/. 120,000.00 S/. 126,000.00 S/. 132,300.00 S/. 138,915.00

(-) Depreciacin S/. 8,000.00 S/. 8,000.00 S/. 8,000.00 S/. 8,000.00

(-) Amortiz. Intangibles S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00

Ingreso gravable S/. 12,300.00 S/. 17,600.00 S/. 23,165.00 S/. 29,008.25

Impuestos (30%) S/. 3,690.00 S/. 5,280.00 S/. 6,949.50 S/. 8,702.48

U.N. S/. 8,610.00 S/. 12,320.00 S/. 16,215.50 S/. 20,305.78

Inversion 40000
16000
8500
64500

Flujo de caja
0 1 2 3
Ingresos S/. 226,000.00 S/. 237,300.00 S/. 249,165.00
VR capital de trabajo 0 0 0
egresos
(-) Inversin 64500
(-) Alquiler 24000 24000 24000
(-) Otros costos 60000 60000 60000
(-) Costos variables S/. 120,000.00 S/. 126,000.00 S/. 132,300.00
Antes de impuesto S/. 22,000.00 S/. 27,300.00 S/. 32,865.00
(-) Impuestos S/. 3,690.00 S/. 5,280.00 S/. 6,949.50
F:C:E -64500 S/. 18,310.00 S/. 22,020.00 S/. 25,915.50

Flujo de caja
0 1 2 3
Ingresos S/. 226,000.00 S/. 237,300.00 S/. 249,165.00
VR capital de trabajo 0 0 0
egresos
(-) Inversin 46500 S/. 2,700.00 S/. 2,159.28 S/. 1,537.46
Ganancia(30%) por interess S/. 810.00 S/. 647.78 S/. 461.24
(-) Alquiler 24000 24000 24000
(-) Otros costos 60000 60000 60000
(-) Costos variables S/. 120,000.00 S/. 126,000.00 S/. 132,300.00
Antes de impuesto S/. 20,110.00 S/. 25,788.50 S/. 31,788.78
(-) Impuestos S/. 3,690.00 S/. 5,280.00 S/. 6,949.50
F:C:E -46500 S/. 16,420.00 S/. 20,508.50 S/. 24,839.28

VAN ECONMICO S/. 5,025.91

VAN FINANCIERO S/. 16,812.98
idas
5
S/. 274,704.41
S/. 24,000.00
S/. 60,000.00
S/. 145,860.75
S/. 8,000.00
S/. 1,700.00
S/. 35,143.66
S/. 10,543.10 Escudo Fiscal: Es cuando se reduce el precio de impuesto a la renta, mediante la depreciacin
S/. 24,600.56

4 5
S/. 261,623.25 S/. 274,704.41
0 16000

24000 24000
60000 60000
S/. 138,915.00 S/. 145,860.75
S/. 38,708.25 S/. 60,843.66
S/. 8,702.48 S/. 10,543.10
S/. 30,005.78 S/. 50,300.56

4 5 Inversin por mi 46500

S/. 261,623.25 S/. 274,704.41 18000
45% Maquinaria
0 16000 y
equipo(Inversi
n fija)
 45% Maquinaria
y
equipo(Inversi
S/. 822.36 n fija)
S/. 246.71 Esto quiere
24000 24000 decir que
60000 60000 solamente se Ao Monto Inters Cuota
S/. 138,915.00 S/. 145,860.75 paga el 70% 1 18000 2700 S/. 6,304.78
de los
S/. 38,132.60 S/. 60,843.66 2 S/. 14,395.22 2159.283 S/. 6,304.78
intereses
S/. 8,702.48 S/. 10,543.10 3 S/. 10,249.72 1537.45845 S/. 6,304.78
S/. 29,430.12 S/. 50,300.56 4 S/. 5,482.40 822.360218 S/. 6,304.78
epreciacin
Amortizacin
S/. 3,604.78
S/. 4,145.50
S/. 4,767.32
S/. 5,482.42