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ESTADO DE PERDIDAS Y GANANCIAS ESTADO DE RESULTADOS

1 2 3
Demanda S/20,000.00 S/20,000.00 S/20,000.00
Ventas S/11,600,000.00 S/11,600,000.00 S/11,600,000.00
Costos Variables S/2,700,000.00 S/2,700,000.00 S/2,700,000.00
Costo Fijo S/2,500,000.00 S/2,500,000.00 S/2,500,000.00
Royalty S/800,000.00 S/800,000.00 S/800,000.00
Depreciacion S/1,425,000.00 S/1,425,000.00 S/1,425,000.00
Utilidad Operativa S/4,175,000.00 S/4,175,000.00 S/4,175,000.00
Impuestos S/1,043,750.00 S/1,043,750.00 S/1,043,750.00
Utilidad Neta S/3,131,250.00 S/3,131,250.00 S/3,131,250.00

0 1 2 3
Inversion S/23,900,000.00
Camiones S/6,000,000.00
Lineas de Produccion S/9,000,000.00
Terreno S/8,000,000.00
Capital de trabajo S/900,000.00

Ventas S/11,600,000.00 S/11,600,000.00 S/11,600,000.00


Costo Variable S/2,700,000.00 S/2,700,000.00 S/2,700,000.00
Costo Fijo S/2,500,000.00 S/2,500,000.00 S/2,500,000.00
Rotality S/800,000.00 S/800,000.00 S/800,000.00
Impuestos S/1,043,750.00 S/1,043,750.00 S/1,043,750.00
Flujo de Caja economico S/23,900,000.00 S/4,556,250.00 S/4,556,250.00 S/4,556,250.00

Prestamo S/17,925,000.00
Amortizacion S/2,987,500.00 S/2,987,500.00 S/2,987,500.00
Interes S/1,792,500.00 S/1,493,750.00 S/1,195,000.00
Escudo tributario S/448,125.00 S/373,437.50 S/298,750.00
Pago realmente S/4,331,875.00 S/4,107,812.50 S/3,883,750.00
Flujo de Caja financiero S/5,975,000.00 S/224,375.00 S/448,437.50 S/672,500.00
O DE RESULTADOS
4 5 6 7 8 9
S/20,000.00 S/28,000.00 S/28,000.00 S/28,000.00 S/28,000.00 S/30,000.00
S/11,600,000.00 S/16,240,000.00 S/16,240,000.00 S/16,240,000.00 S/16,240,000.00 S/17,400,000.00
S/2,700,000.00 S/3,780,000.00 S/3,780,000.00 S/3,780,000.00 S/3,780,000.00 S/4,050,000.00
S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00
S/800,000.00 S/800,000.00
S/1,425,000.00 S/1,425,000.00 S/1,425,000.00 S/1,425,000.00 S/1,425,000.00 S/1,425,000.00
S/4,175,000.00 S/7,735,000.00 S/8,535,000.00 S/8,535,000.00 S/8,535,000.00 S/9,425,000.00
S/1,043,750.00 S/1,933,750.00 S/2,133,750.00 S/2,133,750.00 S/2,133,750.00 S/2,356,250.00
S/3,131,250.00 S/5,801,250.00 S/6,401,250.00 S/6,401,250.00 S/6,401,250.00 S/7,068,750.00

4 5 6 7 8 9

S/11,600,000.00 S/16,240,000.00 S/16,240,000.00 S/16,240,000.00 S/16,240,000.00 S/17,400,000.00


S/2,700,000.00 S/3,780,000.00 S/3,780,000.00 S/3,780,000.00 S/3,780,000.00 S/4,050,000.00
S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00
S/800,000.00 S/800,000.00 S/0.00 S/0.00 S/0.00 S/0.00
S/1,043,750.00 S/1,933,750.00 S/2,133,750.00 S/2,133,750.00 S/2,133,750.00 S/2,356,250.00
S/4,556,250.00 S/7,226,250.00 S/7,826,250.00 S/7,826,250.00 S/7,826,250.00 S/8,493,750.00

S/2,987,500.00 S/2,987,500.00 S/2,987,500.00


S/896,250.00 S/597,500.00 S/298,750.00
S/224,062.50 S/149,375.00 S/74,687.50
S/3,659,687.50 S/3,435,625.00 S/3,211,562.50
S/896,562.50 S/3,790,625.00 S/4,614,687.50 S/7,826,250.00 S/7,826,250.00 S/8,493,750.00
10
S/30,000.00
S/17,400,000.00
S/4,050,000.00 el 135 sale de la suma de CV
S/2,500,000.00
Inversion Valor de salvamento
S/1,425,000.00 Camiones S/6,000,000.00 S/300,000.00
S/9,425,000.00 Lineas de Produccion S/9,000,000.00 S/450,000.00
S/2,356,250.00 Terreno S/8,000,000.00 Terreno no se deprecia
S/7,068,750.00

10 Liquidacionn
S/300,000.00
S/450,000.00
S/8,000,000.00
S/900,000.00

S/17,400,000.00
El capital de trabajo `par
S/4,050,000.00 que salga 900000 se
S/2,500,000.00 dividio entre 4
S/0.00
S/2,356,250.00 TMAR 12%
S/18,143,750.00 S/9,650,000.00 VAN ECONOMICO S/13,610,135.56 significa la ganancia que me

WACC - Promedio ponderado 10.50%


75% capital 10%
25% capital 12%

WACC 10.50%
S/18,143,750.00 VAN FINANCIERO S/18,085,639.76 cuando las condiciones del p

SI INVIERTO POR QUE AMBOS SON MAYORES A CERO


TE COMVIENE HACERTE EL PRESTAMOS PORQUE TU GANANCIAVA A
VAN F > VAN Econ
Se divide entre 3l num de años

Depreciacion
S/570,000.00
S/855,000.00

S/1,425,000.00

gnifica la ganancia que me esta dando el banco cuando el dueño coloca el 100 % de su dinero

uando las condiciones del proyecto el dueño coloca el 25%ç

ORES A CERO
PORQUE TU GANANCIAVA A SER MAYOR
ESTADO DE PERDIDAS Y GANANCIAS ESTADO DE RESULTADOS
1 2 3
Demanda S/20,000.00 S/20,000.00 S/20,000.00
Ventas S/11,600,000.00 S/11,600,000.00 S/11,600,000.00
Costos Variables S/2,700,000.00 S/2,700,000.00 S/2,700,000.00
Costo Fijo S/2,500,000.00 S/2,500,000.00 S/2,500,000.00
Royalty S/800,000.00 S/800,000.00 S/800,000.00
Depreciacion S/1,425,000.00 S/1,425,000.00 S/1,425,000.00
Utilidad Operativa S/4,175,000.00 S/4,175,000.00 S/4,175,000.00
Impuestos S/1,043,750.00 S/1,043,750.00 S/1,043,750.00
Utilidad Neta S/3,131,250.00 S/3,131,250.00 S/3,131,250.00

0 1 2 3
Inversion S/23,900,000.00
Camiones S/6,000,000.00
Lineas de Produccion S/9,000,000.00
Terreno S/8,000,000.00
Capital de trabajo S/900,000.00

Ventas S/11,600,000.00 S/11,600,000.00 S/11,600,000.00


Costo Variable S/2,700,000.00 S/2,700,000.00 S/2,700,000.00
Costo Fijo S/2,500,000.00 S/2,500,000.00 S/2,500,000.00
Rotality S/800,000.00 S/800,000.00 S/800,000.00
Impuestos S/1,043,750.00 S/1,043,750.00 S/1,043,750.00
Flujo de Caja economico S/23,900,000.00 S/4,556,250.00 S/4,556,250.00 S/4,556,250.00

Prestamo S/17,925,000.00
Amortizacion S/2,987,500.00 S/2,987,500.00 S/2,987,500.00
Interes S/1,792,500.00 S/1,493,750.00 S/1,195,000.00
Escudo tributario S/448,125.00 S/373,437.50 S/298,750.00
Pago realmente S/4,331,875.00 S/4,107,812.50 S/3,883,750.00
Flujo de Caja financiero S/5,975,000.00 S/224,375.00 S/448,437.50 S/672,500.00
O DE RESULTADOS
4 5 6 7 8 9
S/20,000.00 S/28,000.00 S/28,000.00 S/28,000.00 S/28,000.00 S/30,000.00
S/11,600,000.00 S/16,240,000.00 S/16,240,000.00 S/16,240,000.00 S/16,240,000.00 S/17,400,000.00
S/2,700,000.00 S/3,780,000.00 S/3,780,000.00 S/3,780,000.00 S/3,780,000.00 S/4,050,000.00
S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00
S/800,000.00 S/800,000.00
S/1,425,000.00 S/1,425,000.00 S/1,425,000.00 S/1,425,000.00 S/1,425,000.00 S/1,425,000.00
S/4,175,000.00 S/7,735,000.00 S/8,535,000.00 S/8,535,000.00 S/8,535,000.00 S/9,425,000.00
S/1,043,750.00 S/1,933,750.00 S/2,133,750.00 S/2,133,750.00 S/2,133,750.00 S/2,356,250.00
S/3,131,250.00 S/5,801,250.00 S/6,401,250.00 S/6,401,250.00 S/6,401,250.00 S/7,068,750.00

4 5 6 7 8 9

S/11,600,000.00 S/16,240,000.00 S/16,240,000.00 S/16,240,000.00 S/16,240,000.00 S/17,400,000.00


S/2,700,000.00 S/3,780,000.00 S/3,780,000.00 S/3,780,000.00 S/3,780,000.00 S/4,050,000.00
S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00 S/2,500,000.00
S/800,000.00 S/800,000.00 S/0.00 S/0.00 S/0.00 S/0.00
S/1,043,750.00 S/1,933,750.00 S/2,133,750.00 S/2,133,750.00 S/2,133,750.00 S/2,356,250.00
S/4,556,250.00 S/7,226,250.00 S/7,826,250.00 S/7,826,250.00 S/7,826,250.00 S/8,493,750.00

S/2,987,500.00 S/2,987,500.00 S/2,987,500.00


S/896,250.00 S/597,500.00 S/298,750.00
S/224,062.50 S/149,375.00 S/74,687.50
S/3,659,687.50 S/3,435,625.00 S/3,211,562.50
S/896,562.50 S/3,790,625.00 S/4,614,687.50 S/7,826,250.00 S/7,826,250.00 S/8,493,750.00
10
S/30,000.00
S/17,400,000.00
S/4,050,000.00 el 135 sale de la suma de CV
S/2,500,000.00
Inversion Valor de salvamento
S/1,425,000.00 Camiones S/6,000,000.00 S/300,000.00
S/9,425,000.00 Lineas de Produccion S/9,000,000.00 S/450,000.00
S/2,356,250.00 Terreno S/8,000,000.00 Terreno no se deprecia
S/7,068,750.00

10 Liquidacionn
S/300,000.00
S/450,000.00
S/8,000,000.00
S/900,000.00

S/17,400,000.00
El capital de trabajo `par
S/4,050,000.00 que salga 900000 se
S/2,500,000.00 dividio entre 4
S/0.00
S/2,356,250.00 TMAR 12%
S/18,143,750.00 S/9,650,000.00 VAN ECONOMICO S/13,610,135.56 significa la ganancia que me

WACC - Promedio ponderado 10.50%


75% capital 10%
25% capital 12%

WACC 10.50%
S/18,143,750.00 VAN FINANCIERO S/18,085,639.76 cuando las condiciones del p

SI INVIERTO POR QUE AMBOS SON MAYORES A CERO


TE COMVIENE HACERTE EL PRESTAMOS PORQUE TU GANANCIAVA A
VAN F > VAN Econ
Se divide entre 3l num de años

Depreciacion
S/570,000.00
S/855,000.00

S/1,425,000.00

gnifica la ganancia que me esta dando el banco cuando el dueño coloca el 100 % de su dinero

uando las condiciones del proyecto el dueño coloca el 25%ç

ORES A CERO
PORQUE TU GANANCIAVA A SER MAYOR