Analisis Costo-Beneficio

Nivel 1 0 1 2 3 4 5 6
Ingresos 200,000 280,000 210,000 210,000 210,000 210,000
Egresos 1,800,000 0 0 0 0 0 0
Flujo neto 1,800,000 210,000 200,000 200,000 200,000 200,000 200,000
b $ 1,091,654.61
c $ 1,800,000

b/c $0.606

Nivel 2 0 1 2 3 4 5 6
Ingresos 310,000 325,000 322,000 320,000 310,000 300,000
Egresos 1,500,000 0 0 0 0 0 0
Flujo neto 1,500,000 330,000 330,000 330,000 330,000 330,000 330,000
b $ 1,670,360.39
c 1,500,000

b/c $1.11

Nivel 3 0 1 2 3 4 5 6
Ingresos 350,000 460,000 430,000 350,000 460,000 450,000
Egresos 2,000,000 0 0 0 0 0 0
Flujo neto 2,200,000 470,000 470,000 470,000 470,000 470,000 470,000
b $ 2,236,288.66
c $ 2,200,000

b/c $1.02

Nivel 4 0 1 2 3 4 5 6
Ingresos 550,000 550,000 550,000 555,000 560,000 570,000
Egresos 4,500,000 0 0 0 0 0 0
Flujo neto 4,500,000 670,000 670,000 670,000 670,000 670,000 670,000
b $ 2,724,202.01
c $ 4,500,000

b/c $0.605

Nivel 5 0 1 2 3 4 5 6
Ingresos 795,000 695,000 555,000 650,000 865,000 555,000
Egresos 3,700,000 0 0 0 0 0 0
Flujo neto 3,700,000 895,000 895,000 895,000 895,000 895,000 895,000
b $ 3,549,807.69
 c $ 3,700,000

b/c $0.96

Nivel 6 0 1 2 3 4 5 6
Ingresos 985,000 985,000 985,000 985,000 985,000 985,000
Egresos 5,300,000 0 0 0 0 0 0
Flujo neto 5,300,000 985,000 985,000 985,000 985,000 985,000 985,000
b $5,339,340.14
c $ 5,300,000

b/c $1.01
 Opciones VPB VPC Delta VB
7 1 $ 1,091,654.61 $ 1,800,000 $ -
250,000 2 $ 1,670,360.39 $ 1,500,000 $ 578,705.785
0 3 $ 2,236,288.66 $ 2,200,000 $ 1,144,634.052
420,000 4 $ 2,724,202.01 $ 4,500,000 $ 487,913.356
Tasa= 0.1 5 $ 3,549,807.69 $ 3,700,000 $ 1,313,519.030
6 $5,339,340.14 $ 5,300,000 $ 3,103,051.482

Nota: Ordenar de menor a mayor Vp de costos

7
580,000 B/C>1 Beneficio > costo variable o rentable acepta
0 B/C<1 Beneficio < costo NO es rentable se rechaza
690,000

DIANA MARIA MORENO MARTINEZ

7
850,000
0
970,000

7
600,000
0
1,390,000
Tasa 0.1

7
1,055,000
0
1,885,000
 7
2,045,000
0
2,045,000
 Delta VC B/C Justificacion
$ -
-$ 300,000
$ 400,000 $ 2.8616 Acepta
$ 2,300,000 $ 0.2121 Rechaza
$ 1,500,000 $ 0.8757 Rechaza
$ 3,100,000 $ 1.0010 Acepta

MARTINEZ
Nivel 1 0 1 2 3 4 5 6
Ingresos 0 400000 350000 410000 410000 410000 350000
Egresos 1500000 0 0 0 0 0 0
Flujo Neto 1500000 100000 100000 100000 100000 100000 100000
B $1,821,400.29
C 1500000
B/C $1.21

Nivel 2 0 1 2 3 4 5 6
Ingresos 0 300000 380000 310000 410000 310000 210000
Egresos 1700000 0 0 0 0 0 0
Flujo Neto 1700000 210000 210000 210000 210000 210000 210000
B $1,539,034.63
C 1700000
B/C $0.91

Nivel 3 0 1 2 3 4 5 6
Ingresos 300000 380000 310000 310000 510000 110000
Egresos 1800000 0 0 0 0 0 0
Flujo Neto 1800000 220000 220000 220000 220000 220000 220000
B $1,538,470.16
C 1800000
B/C $0.85
 7 0.1 Nivel 4 0 1 2 3
250000 Ingresos 500000 280000 310000
0 Egresos 2800000 0 0 0
100000 Flujo Neto 2800000 230000 230000 230000
B $1,582,946.19
C 2800000
B/C $0.57

7 Nivel 5 0 1 2 3
250000 Ingresos 0 320000 320000 320000
0 Egresos 3800000 0 0 0
210000 Flujo Neto 3800000 200000 200000 200000
B $1,557,894.02
C 3800000
B/C $0.41

7
250000 OPCIONES VPB VPC DELTA VB DELTA VC
0 1 $1,821,400.29 $ 1,500,000.00
220000 2 $1,539,034.63 $ 1,700,000.00 $282,365.67 -$ 200,000.00
3 $1,538,470.16 $ 1,800,000.00 $564.47 -$ 100,000.00
4 $1,582,946.19 $ 2,800,000.00 -$44,476.03 -$ 1,000,000.00
5 $1,557,894.02 $ 3,800,000.00 $25,052.16 -$1,000,000.00
 4 5 6 7
420000 210000 210000 250000
0 0 0 0
230000 230000 230000 230000

4 5 6 7
320000 320000 320000 320000
0 0 0 0
200000 200000 200000 200000

B/C JUSTIFICACION

-1.41182833 Se Rechaza
-0.00564474 Se Rechaza
0.04447603 Se Rechaza
-0.02505216 Se Rechaza
Nivel 1 0 1 2 3 4 5 6
Ingresos 170,000 170,000 170,000 170,000 170,000 170,000
Egresos 1,600,000 0 0 0 0 0 0
Flujo neto 1,600,000 170,000 170,000 170,000 170,000 170,000 170,000
b $707,271.35
c $ 1,600,000

b/c $0.442

Nivel 2 0 1 2 3 4 5 6
Ingresos 215,000 215,000 215,000 215,000 215,000 215,000
Egresos 1,500,000 0 0 0 0 0 0
Flujo neto 1,500,000 215,000 215,000 215,000 215,000 215,000 215,000
b $894,490.24
c 1,500,000

b/c $0.60

Nivel 3 0 1 2 3 4 5 6
Ingresos 225,000 225,000 225,000 225,000 225,000 225,000
Egresos 2,100,000 0 0 0 0 0 0
Flujo neto 2,100,000 250,000 250,000 250,000 250,000 250,000 250,000
b $936,094.44
c $ 2,100,000

b/c $0.45

Nivel 4 0 1 2 3 4 5 6
Ingresos 670,000 670,000 670,000 670,000 670,000 670,000
Egresos 4,500,000 0 0 0 0 0 0
Flujo neto 4,500,000 670,000 670,000 670,000 670,000 670,000 670,000
b $2,787,481.22
c $ 4,500,000

b/c $0.619

Nivel 5 0 1 2 3 4 5 6
Ingresos 595,000 595,000 595,000 595,000 595,000 595,000
Egresos 4,500,000 0 0 0 0 0 0
Flujo neto 4,500,000 595,000 595,000 595,000 595,000 595,000 595,000
b $2,475,449.74
c $ 4,500,000
b/c $0.55
 7 Opciones VPB VPC Delta VB Delta VC
170,000 1 $707,271.35 $1,600,000 $ - $ -
0 2 $ 894,490 $1,500,000 $ 187,218.9 -$ 100,000
170,000 3 $936,094.44 $2,100,000 $ 228,823.1 $ 500,000
Tasa= 0.15 4 $2,787,481.22 $4,500,000 $ 2,080,209.9 $2,400,000
5 $2,475,449.74 $4,500,000 $ 1,768,178.4 $2,400,000

7
215,000
0
215,000

7
225,000
0
250,000

7
670,000
0
670,000
Tasa 0.15

7
595,000
0
595,000
 B/C Justificacion

$ 0.4576 Rechaza
$ 0.8668 Acepta
$ 0.7367 Rechaza