Solución Caso 1 Laboratorio 2019-0

Valor Residual

Valor Comercial 41,000.00

(-) V. Libros 320,000.00
Utilidad AI -279,000.00
IR -
Utilidad DI -279,000.00
(+) V. Libros 320,000.00
V. Residual 41,000.00

# Cuota S. Inicial Amortización Interés Cuota S. Final

0 S/. 101,492.44
1 S/. 101,492.44 S/. 16,624.21 S/. 10,149.24 S/. 26,773.45 S/. 84,868.23
2 S/. 84,868.23 S/. 18,286.63 S/. 8,486.82 S/. 26,773.45 S/. 66,581.60
3 S/. 66,581.60 S/. 20,115.29 S/. 6,658.16 S/. 26,773.45 S/. 46,466.31
4 S/. 46,466.31 S/. 22,126.82 S/. 4,646.63 S/. 26,773.45 S/. 24,339.49
5 S/. 24,339.49 S/. 24,339.50 S/. 2,433.95 S/. 26,773.45 S/. -0.01

Flujo de Caja Integrado

0 1 2 3 4 5
Ventas Brutas S/. 70,000.00 S/. 153,000.00 S/. 166,400.00 S/. 174,900.00 S/. 181,235.00
Costo de ventas S/. -35,000.00 S/. -76,500.00 S/. -83,200.00 S/. -87,450.00 S/. -90,617.50
Ventas Netas S/. 35,000.00 S/. 76,500.00 S/. 83,200.00 S/. 87,450.00 S/. 90,617.50
GAyV S/. -7,000.00 S/. -15,300.00 S/. -16,640.00 S/. -17,490.00 S/. -18,123.50
Depreciacion S/. -17,000.00 S/. -17,000.00 S/. -17,000.00 S/. -17,000.00 S/. -17,000.00
Amortizacion S/. -5,000.00
Utilidad Operativa S/. 6,000.00 S/. 44,200.00 S/. 49,560.00 S/. 52,960.00 S/. 55,494.00
IR S/. -1,770.00 S/. -13,039.00 S/. -14,620.20 S/. -15,623.20 S/. -16,370.73
Utilidad Neta S/. 4,230.00 S/. 31,161.00 S/. 34,939.80 S/. 37,336.80 S/. 39,123.27
Depreciacion S/. 17,000.00 S/. 17,000.00 S/. 17,000.00 S/. 17,000.00 S/. 17,000.00
Amortizacion S/. 5,000.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
Flujo de Caja Operativo S/. 26,230.00 S/. 48,161.00 S/. 51,939.80 S/. 54,336.80 S/. 56,123.27
Inversión Tangibles S/. -105,000.00
Inversión Intangibles S/. -5,000.00
Inv. CT S/. -9,780.82 S/. -11,597.26 S/. -1,872.33 S/. -1,187.67 S/. -885.17
Recuperacion CT S/. 25,323.25
V.Residual S/. 41,000.00
Flujo de Caja de Inversiones S/. -119,780.82 S/. -11,597.26 S/. -1,872.33 S/. -1,187.67 S/. -885.17 S/. 66,323.25

Costo de Oportunidad S/. -15,000.00 S/. -15,000.00 S/. -15,000.00 S/. -15,000.00 S/. -15,000.00 S/. -15,000.00

Flujo de Caja del Proyecto S/. -134,780.82 S/. -367.26 S/. 31,288.67 S/. 35,752.13 S/. 38,451.63 S/. 107,446.52

Préstamo S/. 101,492.44

Amortización de deuda S/. -16,624.21 S/. -18,286.63 S/. -20,115.29 S/. -22,126.82 S/. -24,339.50
Interés (Gasto Financiero) S/. -10,149.24 S/. -8,486.82 S/. -6,658.16 S/. -4,646.63 S/. -2,433.95
Escudo Fiscal S/. 1,770.00 S/. 2,503.61 S/. 1,964.16 S/. 1,370.76 S/. 718.02
Flujo de Caja del Inversionista S/. -33,288.38 S/. -25,370.71 S/. 7,018.83 S/. 10,942.84 S/. 13,048.94 S/. 81,391.09

COK 16.00%
VAN S/. -16,546.79
TIR 12.15%

WACC 11.50%
VAN S/. 13,168.34
TIR 17.57%