POR HORAS

Cargo por Fondo para

depreciació depreciació Valor en libros al Unidades
Tiempo
Tiempo n n final del año producidas
$ 25,000.00
1 $ 2,250.00 $ 2,250.00 $ 22,750.00 $ 750,000.00
2 $ 2,250.00 $ 4,500.00 $ 20,500.00 $ 750,000.00
3 $ 2,250.00 $ 6,750.00 $ 18,250.00 $ 750,000.00
4 $ 2,250.00 $ 9,000.00 $ 16,000.00 $ 750,000.00
5 $ 2,250.00 $11,250.00 $ 13,750.00 $ 750,000.00
6 $ 2,250.00 $13,500.00 $ 11,500.00 $ 750,000.00
7 $ 2,250.00 $15,750.00 $ 9,250.00 $ 750,000.00
8 $ 2,250.00 $18,000.00 $ 7,000.00 $ 750,000.00
9 $ 2,250.00 $20,250.00 $ 4,750.00
10 $ 2,250.00 $22,500.00 $ 2,500.00

CI = 25000 N = 10 CI = 1400000
VS = 2500 CD = 2250 VS = 200000
 Cargo por Fondo para
Valor en libros
depreciación depreciación
$ 1,400,000.00
$ 150,000.00 $ 150,000.00 $ 1,250,000.00 8/12/2020 9/11/2020
$ 150,000.00 $ 300,000.00 $ 1,100,000.00 30
$ 150,000.00 $ 450,000.00 $ 950,000.00
$ 150,000.00 $ 600,000.00 $ 800,000.00
$ 150,000.00 $ 750,000.00 $ 650,000.00
$ 150,000.00 $ 900,000.00 $ 500,000.00
$ 150,000.00 $1,050,000.00 $ 350,000.00
$ 150,000.00 $1,200,000.00 $ 200,000.00

N = 6000000
CD = 0.2
Ejercicio:

La Cooperativa de Ahorro y Crédito

“Fortuna” le concede un crédito por $
8.000,00 a 12 meses plazo, al 1% mensual.

MÉTODO LAGARTO:

C 8000
t 12 meses
i 1% mensual

M 8960
I = M-C 960
CUOTA (MENSUAL) 746.666666666667
 SALDO DE DEUDORES.
TASA INTERES SIMPLE (I =M
PERIODO DEUDA INTERÉS CAPITAL CUOTA $520.00
1 $8,000 $80.00 $666.67 $746.67
2 $7,333.33 $73.33 $666.67 $740.00 CUOTA FIJA MENSUAL
3 $6,666.67 $66.67 $666.67 $733.33 $710.00
4 $6,000.00 $60.00 $666.67 $726.67
5 $5,333.33 $53.33 $666.67 $720.00 TASA DE INTERES (ANUAL)
6 $4,666.67 $46.67 $666.67 $713.33 6.50%
7 $4,000.00 $40.00 $666.67 $706.67 TASA DE INTERES (MENSUA
8 $3,333.33 $33.33 $666.67 $700.00 0.54%
9 $2,666.67 $26.67 $666.67 $693.33
10 $2,000.00 $20.00 $666.67 $686.67
11 $1,333.33 $13.33 $666.67 $680.00
12 $666.67 $6.67 $666.67 $673.33
TOTAL $520 $8,000.00 $8,520.00

1) Valor de la cuota DIFERENCIA INTERESES DE A

CUOTA 666.6666667 Método Largarto
Método Saldo Deudores
2) Interes pagadero en la primera cuota DIFERENCIA

DIFERENCIA DE CUOTA FIJA

I 80 Método Largarto
3) Valor de la primera cuota + Interes Método Saldo Deudores
Cuota 1 746.6666667 DIFERENCIA
Método Lagarto
ASA INTERES SIMPLE (I =M-C)

UOTA FIJA MENSUAL

ASA DE INTERES (ANUAL)

ASA DE INTERES (MENSUAL)

IFERENCIA INTERESES DE AMBOS MÉTODOS

Método Largarto $ 960.00
Método Saldo Deudores $ 520.00
DIFERENCIA $ 440.00

IFERENCIA DE CUOTA FIJA MENSUAL

Método Largarto $ 746.67
Método Saldo Deudores $710.00
DIFERENCIA $ 36.67
Ejercicio:

La Cooperativa de Ahorro y Crédito

“Fortuna” le concede un crédito por $
8.000,00 a 12 meses plazo, al 1% mensual.

MÉTODO LAGARTO:

C 4800
t 30 meses
i 2% mensual

M 7680
I = M-C 2880
CUOTA (MENSUAL) 256
 SALDO DE DEUDORES.
TASA INTERES SIMPLE (I =M
PERIODO DEUDA INTERÉS CAPITAL CUOTA $1,488.00
1 $4,800 $96.00 $160.00 $256.00
2 $4,640.00 $92.80 $160.00 $252.80 CUOTA FIJA MENSUAL
3 $4,480.00 $89.60 $160.00 $249.60 $209.60
4 $4,320.00 $86.40 $160.00 $246.40
5 $4,160.00 $83.20 $160.00 $243.20 TASA DE INTERES (ANUAL)
6 $4,000.00 $80.00 $160.00 $240.00 31.00%
7 $3,840.00 $76.80 $160.00 $236.80 TASA DE INTERES (MENSUA
8 $3,680.00 $73.60 $160.00 $233.60 1.03%
9 $3,520.00 $70.40 $160.00 $230.40
10 $3,360.00 $67.20 $160.00 $227.20
11 $3,200.00 $64.00 $160.00 $224.00
12 $3,040.00 $60.80 $160.00 $220.80
13 $2,880.00 $57.60 $160.00 $217.60
14 $2,720.00 $54.40 $160.00 $214.40
15 $2,560.00 $51.20 $160.00 $211.20
16 $2,400.00 $48.00 $160.00 $208.00
17 $2,240.00 $44.80 $160.00 $204.80
18 $2,080.00 $41.60 $160.00 $201.60
19 $1,920.00 $38.40 $160.00 $198.40
20 $1,760.00 $35.20 $160.00 $195.20
21 $1,600.00 $32.00 $160.00 $192.00
22 $1,440.00 $28.80 $160.00 $188.80
23 $1,280.00 $25.60 $160.00 $185.60
24 $1,120.00 $22.40 $160.00 $182.40
25 $960.00 $19.20 $160.00 $179.20
26 $800.00 $16.00 $160.00 $176.00
27 $640.00 $12.80 $160.00 $172.80
28 $480.00 $9.60 $160.00 $169.60
29 $320.00 $6.40 $160.00 $166.40
30 $160.00 $3.20 $160.00 $163.20
TOTAL $1,488 $4,800.00 $6,288.00

1) Valor de la cuota DIFERENCIA INTERESES DE A

CUOTA 160 Método Largarto
Método Saldo Deudores
2) Interes pagadero en la primera cuota DIFERENCIA

DIFERENCIA DE CUOTA FIJA

I 96 Método Largarto
3) Valor de la primera cuota + Interes Método Saldo Deudores
Cuota 1 256 DIFERENCIA
Método Lagarto
ASA INTERES SIMPLE (I =M-C)

UOTA FIJA MENSUAL

ASA DE INTERES (ANUAL)

ASA DE INTERES (MENSUAL)

IFERENCIA INTERESES DE AMBOS MÉTODOS

Método Largarto $ 2,880.00
Método Saldo Deudores $ 1,488.00
DIFERENCIA $ 1,392.00

IFERENCIA DE CUOTA FIJA MENSUAL

Método Largarto $ 256.00
Método Saldo Deudores $209.60
DIFERENCIA $ 46.40
3/15/2020 6/15/2020
9/11/2020 88