INVERSIONES FIJAS

Costo del % Depreciación

Descripción
Activo Dep. Anual
Terrenos 25,000.00
Activo Fijo 100,000.00 20% 20,000.00
Maquinaria -
Vehículos -
125,000.00 20,000.00
INVERSIONES FIJAS
Costo del % Depreciación
Descripción
Activo Dep. Anual
Activos Intangibles 25,000.00 20% 5,000.00

CAPITAL DE TRABAJO 25,000.00

TOTAL INVERSIONES 175,000.00

Numeral 2 y 9
 P
Vaso 1
Total Ventas en
Año Cajas Unidades Precio Cajas
Unidades vaso
1 1,500 12 18,000 Q3.00 54,000.00 1,500
2 1,650 12 19,800 Q3.00 59,400.00 1,650
3 1,815 12 21,780 Q3.00 65,340.00 1,815
4 1,997 12 23,958 Q3.00 71,874.00 1,997
5 2,196 12 26,354 Q3.00 79,061.40 2,196
Numeral 6

P
Vaso 1
Total
Año Cajas Unidades Costo U. Costo Cajas
Unidades
1 - - 3,000
2 - - 3,000
3 - - 3,500
4 - - 4,000
5 - - 4,500
Numeral 7
 PRESUPUESTO DE VENTAS
1/2 Litro 1 Ltro
Total Ventas en
Unidades Precio Cajas Unidades Total Unidades
Unidades medio litro
12 18,000 5.00 90,000.00 680 12 8,160
12 19,800 5.00 99,000.00 748 12 8,976
12 21,780 5.00 108,900.00 823 12 9,874
12 23,958 5.00 119,790.00 905 12 10,861
12 26,354 5.00 131,769.00 996 12 11,947

PRESUPUESTO DE COSTOS
1/2 Litro 1 Ltro
Total
Unidades Costo U. Costo Cajas Unidades Total Unidades
Unidades
12 36,000 - 3,000 12 36,000
12 36,000 - 3,000 12 36,000
12 42,000 - 3,500 12 42,000
12 48,000 - 4,000 12 48,000
12 54,000 - 4,500 12 54,000
1 Ltro
Ventas Anuales
Precio Ventas en litro

7.50 61,200.00 205,200.00

7.50 67,320.00 225,720.00
7.50 74,052.00 248,292.00
7.50 81,457.20 273,121.20
7.50 89,602.92 300,433.32

1 Ltro
Ventas Anuales
Costo U. Costo

- -
- -
- -
- -
- -
 ESTADO DE AMORTIZACIÓN
Año Cuota Nivelada Intereses Abono Cap. Saldo
0 50,000.00
1 10,000.00 9,000.00 40,000.00
2 10,000.00 7,200.00 30,000.00
3 10,000.00 5,400.00 20,000.00
4 10,000.00 3,600.00 10,000.00
5 10,000.00 1,800.00 -
Numeral 4

R= ai 18% Cuota proporcional

1-(1+j/m)^-n

R= 9,000.00 15,988.89
0.5628907837695
uota proporcional 50,000.00
5.00
10,000.00
 FLUJO DE FONDOS DEL INVERSIONITA
Ejercicio de Clase 2021
Descripción 0 1 2
TOTAL VENTAS 205,200.00 225,720.00
Costos variables 130,000.00 140,000.00
Costos fijos 18,000.00 18,000.00
Depreciaciones 20,000.00 20,000.00
Amortizaciones diferidos 5,000.00 5,000.00
Intereses s/préstamos 9,000.00 7,200.00
Utilidad Bruta 23,200.00 35,520.00
Impuesto sobre la renta 7,192.00 11,011.20
Utilidad Neta 16,008.00 24,508.80
Depreciaciones 20,000.00 20,000.00
Amortizaciones diferidos 5,000.00 5,000.00
Inversión Inicial - 175,000.00
Préstamo 50,000.00
Valor recuperable (desecho)
Amortización préstamo 10,000.00 10,000.00
Flujo Neto de Fondos - 125,000.00 31,008.00 39,508.80
Flujo de Fondos Actualizado - 125,000.00 23,852.31 23,377.99
Tasa de oportunidad 30%
VAN - 9,709.02 VIABLE
TIR 27% RENTABLE
RB/C 0.985

P=S(1+jm)-mn

RELACIÓN BENEFICIO COSTO (B/C)

INGRESOS
Ventas 205,200.00 225,720.00
Préstamo 50,000.00
Valor comercial
SUMA DE INGRESOS 50,000.00 205,200.00 225,720.00
Ingresos actualizados 50,000.00 157,846.15 133,562.13
SUMA V/A DE INGRESOS P=S(1+J/M)^-mn
EGRESOS
Costos variables 130,000.00 140,000.00
Costos fijos 18,000.00 18,000.00
Intereses préstamo 9,000.00 7,200.00
Impuesto Sobre la Renta 7,192.00 11,011.20
Inversión inicial 175,000.00
Amortización préstamo 10,000.00 10,000.00
SUMA EGRESOS 175,000.00 174,192.00 186,211.20
Egresos actualizados 175,000.00 133,993.85 110,184.14
SUMA V/A DE EGRESOS P=S(1+J/M)^-mn
RELACIÓN B/C 641,738.31 651,447.33 0.98510
RB/C 641,738.31 0.99
651,447.33
 INVERSIONITA
se 2021
3 4 5
248,292.00 273,121.20 300,433.32
160,000.00 170,000.00 175,000.00
18,000.00 18,000.00 18,000.00
20,000.00 20,000.00 20,000.00
5,000.00 5,000.00 5,000.00
5,400.00 3,600.00 1,800.00
39,892.00 56,521.20 80,633.32
12,366.52 17,521.57 24,996.33 31%
27,525.48 38,999.63 55,636.99
20,000.00 20,000.00 20,000.00
5,000.00 5,000.00 5,000.00

40,000.00 Numeral 3
10,000.00 10,000.00 10,000.00
42,525.48 53,999.63 110,636.99
19,356.16 18,906.77 29,797.76

COSTO (B/C)
S
248,292.00 273,121.20 300,433.32

40,000.00
248,292.00 273,121.20 340,433.32
113,014.11 95,627.32 91,688.59
641,738.31
S
160,000.00 170,000.00 175,000.00
18,000.00 18,000.00 18,000.00
5,400.00 3,600.00 1,800.00
12,366.52 17,521.57 24,996.33

10,000.00 10,000.00 10,000.00

205,766.52 219,121.57 229,796.33
93,657.95 76,720.55 61,890.83
651,447.33
 Prueba (-)
V/A Ingresos 641,738.31
V/A Egresos 651,447.33
IGUAL A VAN - 9,709.02
AÑO Ingresos Egresos Flujo Neto 30% 20% 25%
0 125,000.00 - 125,000.00 - 125,000.00 - 125,000.00 - 125,000.00
1 41,008.00 10,000.00 31,008.00 23,852.31 25,840.00 24,806.40
2 49,508.80 10,000.00 39,508.80 23,377.99 27,436.67 25,285.63
3 52,525.48 10,000.00 42,525.48 19,356.16 24,609.65 21,773.05
4 63,999.63 10,000.00 53,999.63 18,906.77 26,041.49 22,118.25
5 120,636.99 10,000.00 110,636.99 29,797.76 44,462.53 36,253.53
327,678.90 175,000.00 VAN - 9,709.02 23,390.33 5,236.85

r1 20% TIR=R1+(R2-R1) VAN+

r2 25% (VAN+)-(VAN-)
VAN+ 23,390.33
VAN- 5,236.85 23,390.33
18,153.48
(R2-R1) 5%
1.28847666009 1.288476660087
RESPUESTA 0.264423833 0%
TIR 27% 5% 0.064423833004
26% +R1
 m numero de capitalizaciones

Año Ingresos Egresos Flujo Neto 25% 30% 35%

0 175,000.00 - 175,000.00 - 175,000.00 - 175,000.00 - 175,000.00
1 140,000.00 70,000.00 70,000.00 56,000.00 53,846.15 51,851.85
2 150,000.00 85,000.00 65,000.00 41,600.00 38,461.54 35,665.29
3 165,000.00 90,000.00 75,000.00 38,400.00 34,137.46 30,483.16
4 170,000.00 95,000.00 75,000.00 30,720.00 26,259.58 22,580.12
5 250,000.00 100,000.00 150,000.00 49,152.00 40,399.36 33,452.03
6 - - - - - -

875,000.00 440,000.00 VAN 40,872.00 18,104.10 - 967.55

R1 30% TIR=R1+(R2-R1) VAN+

R2 35% (VAN+)-(VAN-)
VAN+ 18,104.10
VAN- - 967.55 18,104.10
19,071.65
(R2-R1) 5%
0.94926748705 0.949267487054
RESPUESTA 0.34746337435 0%
TIR 0.34725 5% 0.047463374353
0.3475 +R1
VA Ingresos VA Egresos
25% 25%
- 175,000.00 - 175,000.00
112,000.00 56,000.00
96,000.00 54,400.00
84,480.00 46,080.00
69,632.00 38,912.00
81,920.00 32,768.00
- -

444,032.00 403,160.00
Relacion costo 1.10

VAN 40,872.00
TIR 35%
RC/C 1.10