Documentos de Académico
Documentos de Profesional
Documentos de Cultura
AÑOS
CONCEPTO
1 2 3 4 5
Ventas Q 28,000.00 Q 29,000.00 Q 30,000.00 Q 30,000.00 Q 30,000.00
(-) Costos Q 10,400.00 Q 10,700.00 Q 11,000.00 Q 11,000.00 Q 11,000.00
Utilidad Antes del Impuesto Q 17,600.00 Q 18,300.00 Q 19,000.00 Q 19,000.00 Q 19,000.00
(-) ISR (7%) Q 1,960.00 Q 2,030.00 Q 2,100.00 Q 2,100.00 Q 2,100.00
Utilidad Despues de Impues Q 15,640.00 Q 16,270.00 Q 16,900.00 Q 16,900.00 Q 16,900.00
(+) Depreciaciones Q 6,000.00 Q 6,000.00 Q 6,000.00 Q 6,000.00 Q 6,000.00
Utilida por Año Q 21,640.00 Q 22,270.00 Q 22,900.00 Q 22,900.00 Q 22,900.00
FLUJO DE FLUJO
AÑO INVERSION 12%
BENEFICIO ACTUALIZADO
0 Q - -Q 50,000.00 1.00 -Q 50,000.00
1 Q 21,640.00 0.893 Q 19,321.43
2 Q 22,270.00 0.797 Q 17,753.51
3 Q 22,900.00 0.712 Q 16,299.77
4 Q 22,900.00 0.636 Q 14,553.36
5 Q 22,900.00 0.567 Q 12,994.07
Q 30,922.14
Costos Netos
Año Inversion Ventas Costos Netos 12% VAN Ingre. VAN Egre.
0 -Q 50,000.00 Q - Q - 1 Q - Q 50,000.00
1 Q - Q 28,000.00 Q 4,400.00 0.893 Q 25,000.00 Q 3,928.57
2 Q - Q 29,000.00 Q 4,700.00 0.797 Q 23,118.62 Q 3,746.81
3 Q - Q 30,000.00 Q 5,000.00 0.712 Q 21,353.41 Q 3,558.90
4 Q - Q 30,000.00 Q 5,000.00 0.636 Q 19,065.54 Q 3,177.59
5 Q - Q 30,000.00 Q 5,000.00 0.567 Q 17,022.81 Q 2,837.13
Q 105,560.38 Q 67,249.01
FLUJO DE FLUJO
AÑO INVERSION 35%
BENEFICIO ACTUALIZADO
0 Q - -Q 50,000.00 1.00 -Q 50,000.00
1 Q 21,640.00 0.741 Q 16,029.63
2 Q 22,270.00 0.549 Q 12,219.48
3 Q 22,900.00 0.406 Q 9,307.52
4 Q 22,900.00 0.301 Q 6,894.46
5 Q 22,900.00 0.223 Q 5,107.01
-Q 441.90
EVALUACION DE PROYECTOS
0
TIR = 0.12 + 0.35 - 0.12 Q 30,922.14 1
Q 30,922.14 - -Q 441.90 2
3
4
TIR = 0.12 + 0.23 Q 30,922.14 5
Q 31,364.04
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