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PARTE 01: CADA PROYECTO POR SEPARADO

PROYECTO A PROYECTO B PROYECTO C


PERIODO 50 Años 50 Años 50 Años
INVERSIÓN S/. 150,000.00 S/. 125,000.00 S/. 38,000.00
BENEFICIO ANUAL S/. 30,000.00 S/. 30,000.00 S/. 12,000.00
COSTO DE OYM S/. 12,000.00 S/. 17,500.00 S/. 5,000.00

COK: 10%

ITEM
0 1 2 3
INVERSIÓN S/. 150,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
BENEFICIOS S/. 0.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
FLUJO DE CAJA -S/. 150,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00
VAN S/. 28,466.66
TIR 11.96%

ITEM
0 1 2 3
INVERSIÓN S/. 125,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
BENEFICIOS S/. 0.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
FLUJO DE CAJA -S/. 125,000.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00
VAN -S/. 1,064.82
TIR 9.91%

ITEM
0 1 2 3
INVERSIÓN S/. 38,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
BENEFICIOS S/. 0.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
FLUJO DE CAJA -S/. 38,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
VAN S/. 31,403.70
TIR 18.42%

Si los proyectos se hacen por separado rechazamos el proyecto B

ITEM
0 1 2 3
FLUJO DE CAJA -S/. 112,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00
VAN -S/. 2,937.04
TIR 9.73%

El proyecto retador pierde por edne el mejor proyecto es el C, si los proyectos se hicieran por separado
4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00

4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00

4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

4 5 6 7 8 9 10
S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00
por separado
11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00

11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00

11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

11 12 13 14 15 16 17
S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00
PROYECTO A
PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00

PROYECTO A
PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00

PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

PROYECTO A
18 19 20 21 22 23 24
S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00
YECTO A
PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00

YECTO A
PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00

PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

PROYECTO A-C
25 26 27 28 29 30 31
S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00
32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00

32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00

32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

32 33 34 35 36 37 38
S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00
39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00

39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00

39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

39 40 41 42 43 44 45
S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00
46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00 S/. 18,000.00

46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00 S/. 12,500.00

46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

46 47 48 49 50
S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00 S/. 11,000.00
PARTE 2: EL PROYECTO A+B+C

PARTE 1

PROYECTO A +B PROYECTO C
PERIODO 50 Años 50 Años
INVERSIÓN S/. 240,000.00 S/. 38,000.00
BENEFICIO ANUAL S/. 60,000.00 S/. 12,000.00
COSTO DE OYM S/. 30,000.00 S/. 9,000.00

COK: 10%

ITEM
0 1 2 3
INVERSIÓN S/. 240,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
BENEFICIOS S/. 0.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
FLUJO DE CAJA -S/. 240,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
VAN S/. 57,444.43
TIR 12.46%

ITEM
0 1 2 3
INVERSIÓN S/. 38,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
BENEFICIOS S/. 0.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
FLUJO DE CAJA -S/. 38,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
VAN -S/. 8,255.56
TIR 7.70%

Como los ratios son desfavorables se elige la opción de hacer el Proyecto A+B.

PARTE 1

PROYECTO A +B PROYECTO C
PERIODO 50 Años 50 Años
INVERSIÓN S/. 240,000.00 S/. 70,000.00
BENEFICIO ANUAL S/. 60,000.00 S/. 12,000.00
COSTO DE OYM S/. 30,000.00 S/. 5,000.00

COK: 10%
ITEM
0 1 2 3
INVERSIÓN S/. 240,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
BENEFICIOS S/. 0.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
FLUJO DE CAJA -S/. 240,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
VAN S/. 57,444.43
TIR 12.46%

ITEM
0 1 2 3
INVERSIÓN S/. 70,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
BENEFICIOS S/. 0.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
FLUJO DE CAJA -S/. 70,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
VAN -S/. 596.30
TIR 9.91%

Como los ratios son desfavorables se elige la opción de hacer el Proyecto A+B.
4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
PROYECTO A+B
PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

PROYECTO A
PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
PROYECTO A+B
PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

PROYECTO A
PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
CTO A+B
PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

ECTO A
PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
CTO A+B
PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

ECTO A
PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
PARTE 3: EL PROYECTO A+B Ó EL PROYECTO C

PARTE 1

PROYECTO A +B PROYECTO C
PERIODO 50 Años 50 Años
INVERSIÓN S/. 240,000.00 S/. 38,000.00
BENEFICIO ANUAL S/. 60,000.00 S/. 12,000.00
COSTO DE OYM S/. 30,000.00 S/. 5,000.00

COK: 10%

ITEM
0 1 2 3
INVERSIÓN S/. 240,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
BENEFICIOS S/. 0.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
FLUJO DE CAJA -S/. 240,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
VAN S/. 57,444.43
TIR 12.46%

ITEM
0 1 2 3
INVERSIÓN S/. 38,000.00 S/. 0.00 S/. 0.00 S/. 0.00
COSTO DE OP. Y MANT. S/. 0.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
BENEFICIOS S/. 0.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
FLUJO DE CAJA -S/. 38,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00
VAN S/. 31,403.70
TIR 18.42%

ITEM
0 1 2 3
FLUJO DE CAJA -S/. 202,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00
VAN -S/. 201,999.23
TIR 11.33%

Después de hacer todos los análisis llegamos a la conclusión que la formulación del proyecto C como único sería la desición m
4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

4 5 6 7 8 9 10
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

4 5 6 7 8 9 10
S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00

ecto C como único sería la desición más acertada.


11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

11 12 13 14 15 16 17
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

11 12 13 14 15 16 17
S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00
PROYECTO A+B
PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

PROYECTO A
PERIODO
18 19 20 21 22 23 24
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

PROYECTO A-
18 19 20 21 22 23 24
S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00
CTO A+B
PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

ECTO A
PERIODO
25 26 27 28 29 30 31
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

PROYECTO A-C
25 26 27 28 29 30 31
S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00
32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

32 33 34 35 36 37 38
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

32 33 34 35 36 37 38
S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00
39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

39 40 41 42 43 44 45
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

39 40 41 42 43 44 45
S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00
46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00
S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00
S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00 S/. 30,000.00

46 47 48 49 50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00 S/. 5,000.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00 S/. 7,000.00

46 47 48 49 50
S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00 S/. 23,000.00
PERIODO DE VIDA UTIL 30 Años
TASA DE DESCUENTO 10%

PROYECTO A B C D
INVERSIÓN INICIAL $12,000,000.00 $20,000,000.00 $10,000,000.00 $14,000,000.00
COSTOS ANUALES $1,250,000.00 $4,500,000.00 $750,000.00 $1,850,000.00
BENEFICIOS ANUALES $3,250,000.00 $8,000,000.00 $1,250,000.00 $4,050,000.00
VA DE COSTOS S/. 23,783,643.08 S/. 62,421,115.10 S/. 17,070,185.85 S/. 31,439,791.76
VA DE BENEFICIOS S/. 30,637,472.02 S/. 75,415,315.74 S/. 11,783,643.08 S/. 38,179,003.59
RATIO B/C 1.29 1.21 0.69 1.21

Como el ratio B/C del proyecto C es menor que 1 se descarta.

PROYECTO A D B D-A
INVERSIÓN INICIAL $12,000,000.00 $14,000,000.00 $20,000,000.00 $2,000,000.00
COSTOS ANUALES $1,250,000.00 $1,850,000.00 $4,500,000.00 $600,000.00
BENEFICIOS ANUALES $3,250,000.00 $4,050,000.00 $8,000,000.00 $800,000.00
VA DE COSTOS S/. 23,783,643.08 S/. 31,439,791.76 S/. 62,421,115.10 S/. 7,656,148.68
VA DE BENEFICIOS S/. 30,637,472.02 S/. 38,179,003.59 S/. 75,415,315.74 S/. 7,541,531.57
RATIO B/C 1.29 1.21 1.21 0.99

El mejor ratio B/C de la comparación de proyectos da como resultado la alternativa B.


B-A
$8,000,000.00
$3,250,000.00
$4,750,000.00
S/. 38,637,472.02
S/. 44,777,843.72
1.16