10 10

1 2
PV S/. 550,000.00 Ingresos S/. 5,500,000.00 S/. 5,500,000.00
Costo construcción S/. 400,000.00 Egresos Costo variable S/. 4,000,000.00 S/. 4,000,000.00
Costo fijo anual S/. 500,000.00 Costo fijo S/. 500,000.00 S/. 500,000.00
Flujo de caja S/. 1,000,000.00 S/. 1,000,000.00
Inversión inicial S/. -1,000,000.00
###
Tasa de retorno 40%
Anual S/. 714,285.71 S/. 510,204.08

Acumulado S/. 714,285.71 S/. 1,224,489.80

VAN S/. -1,000,000.00 S/. 2,704,527.88

 10 20 20

3 4 5
S/. 5,500,000.00 S/. 11,000,000.00 S/. 11,000,000.00
S/. 4,000,000.00 S/. 8,000,000.00 S/. 8,000,000.00
S/. 500,000.00 S/. 500,000.00 S/. 500,000.00
S/. 1,000,000.00 S/. 2,500,000.00 S/. 2,500,000.00

S/. 364,431.49 S/. 650,770.51 S/. 464,836.08

S/. 1,588,921.28 S/. 2,239,691.80 S/. 2,704,527.88

S/. 1,704,527.88
 10 10
6 6
1 2
PV S/. 300,000.00 Ingresos S/. 1,800,000.00 S/. 1,800,000.00
Costo construcción S/. 150,000.00 Egresos Costo variable S/. 1,500,000.00 S/. 1,500,000.00
Costo fijo anual S/. 50,000.00 Costo fijo S/. 50,000.00 S/. 50,000.00
Flujo de caja S/. 250,000.00 S/. 250,000.00
Inversión inicial S/. 150,000.00
###
Tasa de retorno 25%
Anual S/. 200,000.00 S/. 160,000.00

Acumulado S/. 200,000.00 S/. 360,000.00

VAN S/. -150,000.00 S/. 1,778,240.00

 10
6 6 6
3 4 5
S/. 1,800,000.00 S/. 1,800,000.00 S/. 1,800,000.00
S/. 1,500,000.00 S/. - S/. -
S/. 50,000.00 S/. 50,000.00 S/. 50,000.00
S/. 250,000.00 S/. 1,750,000.00 S/. 1,750,000.00

S/. 128,000.00 S/. 716,800.00 S/. 573,440.00

S/. 488,000.00 S/. 1,204,800.00 S/. 1,778,240.00

S/. 1,628,240.00
 1
Flujo de caja S/. 50,000.00
Inversión inicial S/. 80,000.00
###
Tasa de retorno 6%
Anual S/. 47,169.81
Acumulado S/. 47,169.81
VAN S/. 79,342.95

1
Flujo de caja S/. 25,000.00
Inversión inicial S/. 100,000.000
###
Tasa de retorno 6%
Anual S/. 23,584.91
Acumulado S/. 23,584.91
VAN S/. -16,130.43

1
Flujo de caja S/. 60,000.00
Inversión inicial S/. 120,000.00
###
Tasa de retorno 6%
Anual S/. 56,603.77
Acumulado S/. 56,603.77
VAN S/. 91,765.42
 2 3
S/. 60,000.00 S/. 70,000.00

S/. 53,399.79 S/. 58,773.35

S/. 100,569.60 S/. 159,342.95

2 3
S/. 30,000.00 S/. 40,000.00

S/. 26,699.89 S/. 33,584.77

S/. 50,284.80 S/. 83,869.57

2 3
S/. 80,000.00 S/. 100,000.00

S/. 71,199.72 S/. 83,961.93

S/. 127,803.49 S/. 211,765.42
 CUAL ES EL MEJOR PROYECTO SEGÚN EL PLAZO DE RECUP

PROYECTO A
1
Inversión inicial S/. 20,000.00 Ingresos 25000
Tasa de retorno 10% Egresos 3000
Flujo de caja S/. 22,000.00

Anual S/. 20,000.00

Acumulado S/. 20,000.00
VAN S/. 21,530.45

PROYECTO B
1
Inversión inicial S/. 15,000.000 Ingresos 10000
Tasa de retorno 10% Egresos 5000
Flujo de caja S/. 5,000.00

Anual S/. 4,545.45

Acumulado S/. 4,545.45
VAN S/. 6,074.38

PROYECTO C
1
Inversión inicial S/. 15,000.00
Tasa de retorno 10%
Flujo de caja S/. 10,000.00

Anual S/. 9,090.91

Acumulado S/. 9,090.91
VAN S/. 4,008.26
ROYECTO SEGÚN EL PLAZO DE RECUPERACIÓN

PROYECTO A
2 3 4 5
10000 15000 10000 10000
5000 3000 5000 2000
S/. 5,000.00 S/. 12,000.00 S/. 5,000.00 S/. 8,000.00

S/. 4,132.23 S/. 9,015.78 S/. 3,415.07 S/. 4,967.37

S/. 24,132.23 S/. 33,148.01 S/. 36,563.08 S/. 41,530.45

2
20000
0
S/. 20,000.00

PROYECTO B
S/. 16,528.93 S/. 20,000.00 12 meses
S/. 21,074.38 S/. 10,000.00 X meses
X= 6 meses
1 año + 6 meses

S/. 12,000.00

PROYECTO C
S/. 9,917.36 S/. 12,000.00 12 meses
S/. 19,008.26 S/. 5,000.00 X meses
X= 5 meses
1 año + 5 meses
 PROYECTO A
S/. 22,000.00 12 meses
S/. 20,000.00 X meses
X= 10.91 meses
10.9 meses
 10

1
PV S/. 550,000.00 Ingresos S/. 5,500,000.00
Costo construcción S/. 400,000.00 Egresos Costo variable S/. 4,000,000.00
Costo fijo anual S/. 500,000.00 Costo fijo S/. 500,000.00
Flujo de caja S/. 1,000,000.00
Inversión inicial S/. - S/. -
Tasa de retorno 40%
Anual S/. 714,285.71

Acumulado S/. 714,285.71

VAN S/. -4,500,000.00

 10 10 20 20

2 3 4 5
S/. 5,500,000.00 S/. 5,500,000.00 S/. 11,000,000.00 S/. 11,000,000.00
S/. 4,000,000.00 S/. 4,000,000.00 S/. 8,000,000.00 S/. 8,000,000.00
S/. 500,000.00 S/. 500,000.00 S/. 500,000.00 S/. 500,000.00
S/. 1,000,000.00 S/. 1,000,000.00 S/. 2,500,000.00 S/. 2,500,000.00

S/. 510,204.08 S/. 364,431.49 S/. 650,770.51 S/. 464,836.08

S/. 1,224,489.80 S/. 1,588,921.28 S/. 2,239,691.80 S/. 2,704,527.88

S/. 2,704,527.88 S/. -1,795,472.12