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Valor Vida til en Depreciacin

Valor de compra residual aos anual


Maquina

ao 1 ao 2 ao 3 ao 4 ao 5
Toneladas 16 16 16 16 16
vendidas

Precio de venta $1,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000


por tonelada

Costo de venta $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000


por tonelada

Ao 1 Ao 2 Ao 3 Ao 4
( + ) Ingresos por venta $22,400,000 $23,072,000 $23,764,160 $24,477,085
( - )Costo de venta $16,000,000 $16,480,000 $16,974,400 $17,483,632
( - ) Depreciacin
( - ) Valor libro
( = ) Utilidad antes de impuesto $6,400,000 $6,592,000 $6,789,760 $6,993,453
( - ) Impuesto ( 24 %) $1,536,000 $1,582,080 $1,629,542 $1,678,429
( = ) Utilidad despues de impuesto $4,864,000 $5,009,920 $5,160,218 $5,315,024
( + ) Valor libro
( + ) Depreciacin
( - ) Inversin inicial
( = ) Flujo Neto $4,864,000 $5,009,920 $5,160,218 $5,315,024

VAN $ 33,482,529.31
ao 6 ao 7 ao 8 ao 9 ao 10
16 16 16 16 16

$1,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000

$1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000

Ao 5 Ao 6 Ao 7 Ao 8 Ao 9 Ao 10
$25,211,397 $25,967,739 $26,746,771 $27,549,175 $28,375,650 $29,226,919
$18,008,141 $18,548,385 $19,104,837 $19,677,982 $20,268,321 $20,876,371

$7,203,256 $7,419,354 $7,641,935 $7,871,193 $8,107,329 $8,350,548


$1,728,782 $1,780,645 $1,834,064 $1,889,086 $1,945,759 $2,004,132
$5,474,475 $5,638,709 $5,807,870 $5,982,106 $6,161,570 $6,346,417

$5,474,475 $5,638,709 $5,807,870 $5,982,106 $6,161,570 $6,346,417


Vida til en Depreciacin
Valor de compra Valor residual aos anual
Maquina $65,000,000 $20,000,000 15 $3,000,000

ao 1 ao 2 ao 3 ao 4
Toneladas 19 19 19 19
vendidas
Precio de
venta por $2,000,000 $2,000,000 $2,000,000 $2,000,000
tonelada

Costo de
venta por $800,000 $800,000 $800,000 $800,000
tonelada

Ao 0 Ao 1 Ao 2
( + ) Ingresos por venta $38,000,000 $39,140,000
( - )Costo de venta $-15,200,000 $-15,656,000
( - ) Depreciacin $-3,000,000 $-3,000,000
( - ) Valor libro
( = ) Utilidad antes de impuesto $19,800,000 $20,484,000
( - ) Impuesto ( 24 %) $4,752,000 $4,916,160
( = ) Utilidad despues de impuesto $15,048,000 $15,567,840
( + ) Valor libro
( + ) Depreciacin $3,000,000 $3,000,000
( - ) Inversin inicial -$ 65,000,000.00
( = ) Flujo Neto -$ 65,000,000.00 $15,048,000 $15,567,840
-$65,000,000 -$49,952,000 -$34,384,160

VAN $ 29,252,962.08
TIR 20.296903%
PRI 34 Se recupera en los primeros 34 das del ao 5
Tabla de depreciaciones

Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Vehculo $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000

ao 5 ao 6 ao 7 ao 8 ao 9 ao 10
19 19 19 19 19 19

$2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000

$800,000 $800,000 $800,000 $800,000 $800,000 $800,000

Ao 3 Ao 4 Ao 5 Ao 6 Ao 7 Ao 8 Ao 9
$40,314,200 $41,523,626 $42,769,335 $44,052,415 $45,373,987 $46,735,207 $48,137,263
$-16,125,680 $-16,609,450 $-17,107,734 $-17,620,966 $-18,149,595 $-18,694,083 $-19,254,905
$-3,000,000 $-3,000,000 $-3,000,000 $-3,000,000 $-3,000,000 $-3,000,000 $-3,000,000

$21,188,520 $21,914,176 $22,661,601 $23,431,449 $24,224,392 $25,041,124 $25,882,358


$5,085,245 $5,259,402 $5,438,784 $5,623,548 $5,813,854 $6,009,870 $6,211,766
$16,103,275 $16,654,773 $17,222,817 $17,807,901 $18,410,538 $19,031,254 $19,670,592

$3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000

$16,103,275 $16,654,773 $17,222,817 $17,807,901 $18,410,538 $19,031,254 $19,670,592


-$18,280,885 -$1,626,111 $15,596,705 $33,404,606 $51,815,145 $70,846,399 $90,516,991
Ao 6 Ao 7 Ao 8 Ao 9 Ao 10 Ao 11 Ao 12 Ao 13
$3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000
$30,000,000
$35,000,000

Ao 10
$49,581,381
$-19,832,552
$-3,000,000
-$35,000,000
$-8,251,171
$0
$-8,251,171
$35,000,000
$3,000,000

$-8,251,171
$82,265,820
Ao 14 Ao 15
$3,000,000 $3,000,000
$45,000,000
$20,000,000
Vida til en Depreciacin
Valor de compra Valor residual aos anual
Maquina $32,500,000 $20,000,000 15 $833,333

ao 1 ao 2 ao 3 ao 4
Toneladas 19 19 19 19
vendidas
Precio de
venta por $2,000,000 $2,000,000 $2,000,000 $2,000,000
tonelada

Costo de
venta por $800,000 $800,000 $800,000 $800,000
tonelada

Ao 0 Ao 1 Ao 2
( + ) Ingresos por venta $38,000,000 $38,000,000
( - )Costo de venta $-15,200,000 $-15,200,000
( - ) intereses prstamo $-3,250,000 $-3,046,077
( - ) Depreciacin $-833,333 $-833,333
( - ) Valor libro
( = ) Utilidad antes de impuesto $18,716,667 $18,920,590
( - ) Impuesto ( 24 %) $4,492,000
( = ) Utilidad despues de impuesto
( + ) Valor libro
( + ) Depreciacin
( - ) Amortizacin de crdito
( + ) Prstamo
( - ) Inversin inicial
( = ) Flujo Neto
Tabla de depreciaciones

Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Maquina $833,333 $833,333 $833,333 $833,333 $833,333

ao 5 ao 6 ao 7 ao 8 ao 9 ao 10
19 19 19 19 19 19

$2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000

$800,000 $800,000 $800,000 $800,000 $800,000 $800,000

Ao 3 Ao 4 Ao 5 Ao 6 Ao 7 Ao 8 Ao 9
$38,000,000 $38,000,000 $38,000,000 $38,000,000 $38,000,000 $38,000,000 $38,000,000
$-15,200,000 $-15,200,000 $-15,200,000 $-15,200,000 $-15,200,000 $-15,200,000 $-15,200,000
$-2,821,763 $-2,575,016 $-2,303,596 $-2,005,033 $-1,676,613 $-1,315,352 $-917,965
$-833,333 $-833,333 $-833,333 $-833,333 $-833,333 $-833,333 $-833,333

$19,144,904 $19,391,651 $19,663,071 $19,961,634 $20,290,054 $20,651,315 $21,048,702


Ao 6 Ao 7 Ao 8 Ao 9 Ao 10 Ao 11 Ao 12
$833,333 $833,333 $833,333 $833,333 $833,333 $833,333 $833,333
$8,333,330
$24,166,670

prestamo
32500000 a 10
aos 10%
anual
Ao 10
$38,000,000
$-15,200,000 Valor cuota Inters Amort. Deuda
$-480,839 Ao 1 $ 5,289,225.33 $ 3,250,000.00 $ 2,039,225.33
$-833,333 Ao 2 $ 5,289,225.33 $ 3,046,077.47 $ 2,243,147.87
$-24,166,670 Ao 3 $ 5,289,225.33 $ 2,821,762.68 $ 2,467,462.65
$-2,680,842 Ao 4 $ 5,289,225.33 $ 2,575,016.41 $ 2,714,208.92
Ao 5 $ 5,289,225.33 $ 2,303,595.52 $ 2,985,629.81
Ao 6 $ 5,289,225.33 $ 2,005,032.54 $ 3,284,192.79
Ao 7 $ 5,289,225.33 $ 1,676,613.26 $ 3,612,612.07
Ao 8 $ 5,289,225.33 $ 1,315,352.06 $ 3,973,873.28
Ao 9 $ 5,289,225.33 $ 917,964.73 $ 4,371,260.61
Ao 10 $ 5,289,225.33 $ 480,838.67 $ 4,808,386.67
$ 52,892,253.34
Ao 13 Ao 14 Ao 15
$833,333 $833,333 $833,333
$12,499,995
$20,000,005

Saldo insoluto
$ 30,460,774.67
$ 28,217,626.80
$ 25,750,164.15
$ 23,035,955.23
$ 20,050,325.42
$ 16,766,132.62
$ 13,153,520.55
$ 9,179,647.27
$ 4,808,386.67
$ 0.00