INVERSION INICIAL S/. 80,000.

00

INVERSIN
TERRENO S/. 20,000.00
PLANTA S/. 40,000.00
GASTOS PRE OPERATIVOS S/. 12,000.00
CAPITAL DEL TRABAJO S/. 8,000.00
ESTUDIO DE MERCADO S/. 15,000.00
TOTAL S/. 80,000.00

DEPRECIACION ANUAL

PLANTA S/. 4,000.00

AMORTIZACION
GASTOS PRE OPERATIVOS (ACTIVO DIFERIDO) S/. 1,200.00
ESTUDIO DE MERCADO S/. 1,500.00
TOTAL S/. 6,700.00

AO 0
VENTAS
PRECIO DE VENTA UNITARIO S/. 890.00
COSTO UNITARIO DE VENTA S/. 650.00
INGRESO POR VENTA
COSTOS DE PRODUCCIN

Inversiones Capital de Trabajo

Ao Capital de Trabajo
0 S/. 8,000.00
1 S/. 8,320.00
2 S/. 8,652.80
3 S/. 8,998.91
4 S/. 9,358.87
5 S/. 9,733.22

CALCULO DE LOS GASTOS OPERACIONALES

A
1
GASTOS OPERACIONALES S/. 3,090.00
 RECUPERACIN DEL CAPITAL DEL TRABAJO S/. 9,733.22
VALOR TOTAL DE INGRESO NO GRAVABLES S/. 35,733.22

Flujo de Caja Aos

Rubro 0
Ventas
Otros ingresos gravables
Gastos de Operacin
Costos de Produccion
Otros Egresos deducibles
Depreciacion y Amortizacion
UTILIDAD ANTES DE IMPUESTOS
Impuestos Causados
Impuestos Pagados
Depreciacion y Amortizacion
Valor de Rescate
Otros Ingresos no gravables
Otros Egresos no deducibles
Flujo Neto de Efectivo S/. -80,000.00

VAN S/. 3,586.32

TIR
 COSTO HUNDIDO

ACUMULADO EN EL VALOR EN LIBROS VALOR RESCATE GANANCIA IMPUESTOS

HORIZONTE DE EVALUACIN

S/. 20,000.00 S/. 20,000.00 S/. 22,000.00 S/. 2,000.00 S/. 700.00

S/. 6,000.00 S/. 6,000.00 S/. 6,000.00

1 2 3 4 5
100 104 108.16 112.4864 116.985856
S/. 925.60 S/. 962.62 S/. 1,001.13 S/. 1,041.17 S/. 1,082.82
S/. 676.00 S/. 703.04 S/. 731.16 S/. 760.41 S/. 790.82
S/. 92,560.00 S/. 100,112.90 S/. 108,282.11 S/. 117,117.93 S/. 126,674.75
S/. 67,600.00 S/. 73,116.16 S/. 79,082.44 S/. 85,535.57 S/. 92,515.27

Inversiones Cap Trab

S/. 8,000.00
S/. 320.00
S/. 332.80
S/. 346.11
S/. 359.96
S/. 374.35

AOS
2 3 4 5
S/. 3,182.70 S/. 3,278.18 S/. 3,376.53 S/. 3,477.82
 1 2 3 4 5
S/. 92,560.00 S/. 100,112.90 S/. 108,282.11 S/. 117,117.93 S/. 126,674.75
2000
S/. 3,090.00 S/. 3,182.70 S/. 3,278.18 S/. 3,376.53 S/. 3,477.82
S/. 67,600.00 S/. 73,116.16 S/. 79,082.44 S/. 85,535.57 S/. 92,515.27

S/. 6,700.00 S/. 6,700.00 S/. 6,700.00 S/. 6,700.00 S/. 6,700.00
S/. 15,170.00 S/. 17,114.04 S/. 19,221.49 S/. 21,505.84 S/. 25,981.66
S/. 5,309.50 S/. 5,989.91 S/. 6,727.52 S/. 7,527.04 S/. 9,093.58
S/. 5,309.50 S/. 5,989.91 S/. 6,727.52 S/. 7,527.04
S/. 6,700.00 S/. 6,700.00 S/. 6,700.00 S/. 6,700.00 S/. 6,700.00
S/. 35,733.22

S/. 320.00 S/. 332.80 S/. 346.11 S/. 359.96 S/. 374.35
S/. 21,550.00 S/. 18,171.74 S/. 19,585.46 S/. 21,118.36 S/. 60,513.49
 VALOR DE RESCATE
DESPUES DE IMPUESTOS

S/. 1,300.00
 6

S/. 9,093.58

-S/. 9,093.58