Documentos de Académico
Documentos de Profesional
Documentos de Cultura
NOTA
Cuando el flujo neto de fondos es igual para todos los años,
se convierte en una anualidad de renta fija vencida
El método de depreciación puede ser
1 Línea recta
2 Unidades producidas
3 Horas trabajadas
4 Números dígitos (porcentaje decreciente)
1
PROYECTO A
DATOS
INVERSION 75,000.00
ACTIVOS
33% DE LA INVERSION 25,000.00
FIJOS
SIN VALOR DE RESCATE 5 15
Tasa de
60%
descuento
DATOS SOLUCION
1 75,000.00 30,000.00 45,000.00 13,950.00 31,050.00 25,000.00 1/3 8,333.33 39,383.33 1.6 -1 24,614.58 5/15
2 82,500.00 33,000.00 49,500.00 15,345.00 34,155.00 25,000.00 4/15 6,666.67 40,821.67 1.6 -2 15,945.96 4/15
3 70,125.00 28,050.00 42,075.00 13,043.25 29,031.75 25,000.00 1/5 5,000.00 34,031.75 1.6 -3 8,308.53 3/15
4 60,000.00 24,000.00 36,000.00 11,160.00 24,840.00 25,000.00 2/15 3,333.33 28,173.33 1.6 -4 4,298.91 2/15
5 51,000.00 20,400.00 30,600.00 9,486.00 21,114.00 25,000.00 1/15 1,666.67 22,780.67 1.6 -5 2,172.53 1/15 0.066666667
338,625.00 135,450.00 203,175.00 62,984.25 140,190.75 25,000.00 1.00 25,000.00 165,190.75 55,340.52
165,190.75
FNFD 55,340.52
INVERSION 75,000.00
VAN negativo -19,659.48
2
PROYECTO B
DATOS
INVERSION 75,000.00
ACTIVOS
33% DE LA INVERSION 25,000.00
FIJOS
SIN VALOR DE RESCATE 5 15
tasa de
20%
descuento
DATOS SOLUCION
1 75,000.00 30,000.00 45,000.00 13,950.00 31,050.00 25,000.00 1/3 8,333.33 39,383.33 1.2 -1 32,819.44 5/15
2 82,500.00 33,000.00 49,500.00 15,345.00 34,155.00 25,000.00 4/15 6,666.67 40,821.67 1.2 -2 28,348.38 4/15
3 70,125.00 28,050.00 42,075.00 13,043.25 29,031.75 25,000.00 1/5 5,000.00 34,031.75 1.2 -3 19,694.30 3/15
4 60,000.00 24,000.00 36,000.00 11,160.00 24,840.00 25,000.00 2/15 3,333.33 28,173.33 1.2 -4 13,586.68 2/15
5 51,000.00 20,400.00 30,600.00 9,486.00 21,114.00 25,000.00 1/15 1,666.67 22,780.67 1.2 -5 9,155.04 1/15
338,625.00 135,450.00 203,175.00 62,984.25 140,190.75 25,000.00 1.00 25,000.00 165,190.75 103,603.84
165,190.75
FNFD 103,603.84
INVERSION 75,000.00
VAN POSITIVO 28,603.84
3
0.066666667
4
proceso simplificado de la dinámica contable para explicar porque al resultado neto del periodo se le debe
sumar la depreciación gasto para obtener el FLUJO NETO DE FONDOS
isr 62,984.25
RESULTADO NETO 140,190.75
5
DATOS
INVERSION 75,000.00
ACTIVOS
33% DE LA INVERSION 25,000.00
FIJOS
SIN VALOR DE RESCATE 5 15
38%
DATOS SOLUCION
1 75,000.00 30,000.00 45,000.00 13,950.00 31,050.00 25,000.00 1/3 8,333.33 39,383.33 1.3820522 -1 28,496.27 5/15
2 82,500.00 33,000.00 49,500.00 15,345.00 34,155.00 25,000.00 4/15 6,666.67 40,821.67 1.3820522 -2 21,371.84 4/15
3 70,125.00 28,050.00 42,075.00 13,043.25 29,031.75 25,000.00 1/5 5,000.00 34,031.75 1.3820522 -3 12,891.72 3/15
4 60,000.00 24,000.00 36,000.00 11,160.00 24,840.00 25,000.00 2/15 3,333.33 28,173.33 1.3820522 -4 7,722.19 2/15
5 51,000.00 20,400.00 30,600.00 9,486.00 21,114.00 25,000.00 1/15 1,666.67 22,780.67 1.3820522 -5 4,517.98 1/15 0.0666666667
338,625.00 135,450.00 203,175.00 62,984.25 140,190.75 25,000.00 1.00 25,000.00 165,190.75 75,000.00
FNFD 75,000.00
INVERSION 75,000.00
VAN POSITIVO 0.00
6
VAN (+)
% VAN (+) - % VAN - % VAN + VAN (+) - VAN (-)
TIR
-
60 28,603.84
48,263.32
60 0.59266212
1.35559727
7
DATOS
INVERSION 75,000.00
ACTIVOS
33% DE LA INVERSION 25,000.00
FIJOS
SIN VALOR DE RESCATE 5 15
DATOS SOLUCION
1 75,000.00 30,000.00 45,000.00 13,950.00 31,050.00 25,000.00 1/3 8,333.33 39,383.33 1.3555973 -1 29,052.38 5/15
2 82,500.00 33,000.00 49,500.00 15,345.00 34,155.00 25,000.00 4/15 6,666.67 40,821.67 1.3555973 -2 22,214.13 4/15
3 70,125.00 28,050.00 42,075.00 13,043.25 29,031.75 25,000.00 1/5 5,000.00 34,031.75 1.3555973 -3 13,661.31 3/15
4 60,000.00 24,000.00 36,000.00 11,160.00 24,840.00 25,000.00 2/15 3,333.33 28,173.33 1.3555973 -4 8,342.87 2/15
5 51,000.00 20,400.00 30,600.00 9,486.00 21,114.00 25,000.00 1/15 1,666.67 22,780.67 1.3555973 -5 4,976.37 1/15 0.0666666667
338,625.00 135,450.00 203,175.00 62,984.25 140,190.75 25,000.00 1.00 25,000.00 165,190.75 78,247.07
FNFD 78,247.07
INVERSION 75,000.00
VAN POSITIVO 3,247.07
8
DATOS
Datos Globales
Costo del bien en Quetzales 500,000.00
Vida Útil 5 años
DATOS DE OPERACION
USO 1 AÑO
Producción 160,000
Horas trabajadas 7500