COSTOS

PRODUCCI VALOR DE COSTOS

VARIABLE
ON en LA FIJOS
ALTERNATIVA S
unidades por MAQUINARI
trimestre Trimestrales Unitarios
A
A ### 300,000 150,000 110
B ### 460,000 220,000 100
C ### 800,000 380,000 95
D ### 1,050,000 500,000 90
DATOS DE TRABAJO 6,000 1,050,000 500,000 90
Trimestre 0 1 2 3
Demanda 1,350 1,740 2,160
Precio 270 265 260
FLUJO DE CAJA PROYECTADO
INGRESOS - 364,500 461,100 561,600
VENTAS 364,500 461,100 561,600
EGRESOS 1,050,000 621,500 656,600 694,400
COSTOS FIJOS 500,000 500,000 500,000
COSTOS VARIABLES 121,500 156,600 194,400
INVERSIÒN 1,050,000 - - -
FLUJO DE CAJA - 1,050,000 - 257,000 - 195,500 - 132,800

CANTIDAD PRODUCIDA 1,350 1,740 2,160

CAPACIDAD DE PRODUCCIÒ 6,000 6,000 6,000 6,000
NÙMERO DE MAQUINAS 1 1 1 1
COMPRA DE MAQUINA 1 - - -
DEMANDA INSATISFECHA - 4,650 - 4,260 - 3,840
VALOR PRESENTE NETO 837,020
tasa de oportunidad 4%
Alternativa D FLUJO DE CAJA
Porcentaje 10% 500,000

-
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
(500,000)

(1,000,000)

(1,500,000)
 4 5 6 7 8 9 10 11
### 3,040 3,530 4,050 4,610 5,240 6000 6000
255 250 245 240 235 232 230 230

660,450 760,000 864,850 972,000 1,083,350 1,215,680 1,380,000 1,380,000

660,450 760,000 864,850 972,000 1,083,350 1,215,680 1,380,000 1,380,000
733,100 773,600 817,700 864,500 914,900 971,600 1,040,000 1,040,000
500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
233,100 273,600 317,700 364,500 414,900 471,600 540,000 540,000
- - - - - - - -
- 72,650 - 13,600 47,150 107,500 168,450 244,080 340,000 340,000

2,590 3,040 3,530 4,050 4,610 5,240 6,000 6,000

6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
1 1 1 1 1 1 1 1
- - - - - - - -
- 3,410 - 2,960 - 2,470 - 1,950 - 1,390 - 760 - -

FLUJO DE CAJA

6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
 12 13 14 15 16 17 18 19
6000 6000 6000 6000 6000 6000 6000 6000
230 230 230 230 230 230 230 230

1,380,000 1,380,000 1,380,000 1,380,000 1,380,000 1,380,000 1,380,000 1,380,000

1,380,000 1,380,000 1,380,000 1,380,000 1,380,000 1,380,000 1,380,000 1,380,000
1,040,000 1,040,000 1,040,000 1,040,000 1,040,000 1,040,000 1,040,000 1,040,000
500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
540,000 540,000 540,000 540,000 540,000 540,000 540,000 540,000
- - - - - - - -
340,000 340,000 340,000 340,000 340,000 340,000 340,000 340,000

6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000

6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
1 1 1 1 1 1 1 1
- - - - - - - -
- - - - - - - -
 20
6000
230

1,380,000
1,380,000
1,040,000
500,000
540,000
-
340,000

6,000
6,000
1
-
-