años

0 1 2
demanda del mercado 13,750,000 17,500,000
participacion del mercado 0.16 0.20
demanda esperada 2,200,000 3,500,000

COCEPTO 0 1 2
INGRESO 770,000.00 910,000.00
COSTO FIJO 73,710 73,710
COSTO VARIBALE 267,630 316,290
DEPRECIACION 160,000 160,000
UTILIDADES 268,660.00 360,000.00
IMPUESTOS 80,598.00 108,000.00
UTILIDAD NETAD 188,062.00 252,000.00
DEPRECIACION 160,000 160,000
INVERSION 800,000
FLUJO NETO - 800,000 348,062.00 412,000.00

PLANTA A
Año Flujos Factor Descontar Flujos Descontados
0 - 800,000.00 1 - 800,000.00
1 348,062.00 1.1300 308,019.47
2 412,000.00 1.2769 322,656.43
3 412,000.00 1.4429 285,536.67
4 412,000.00 1.6305 252,687.32
5 412,000.00 1.8424 223,617.09
VAN 592,516.98

TIR 39.48%
años
3 4 5 PRECIO 0.35
20,800,000 25,000,000 27,000,000 IMPUESTO 0.30
0.25 0.30 0.30
5,200,000 7,500,000 8,100,000 CV unitario 0.12165

3 4 5 2,600,000
910,000.00 910,000.00 910,000.00
73,710 73,710 73,710 4,900,000
316,290 316,290 316,290
160,000 160,000 160,000
360,000.00 360,000.00 360,000.00
108,000.00 108,000.00 108,000.00
252,000.00 252,000.00 252,000.00
160,000 160,000 160,000

412,000.00 412,000.00 412,000.00

C.Op 13%

COSTO DE OPORTUNIDAD
 años
0 1 2
demanda del mercado 13,750,000 17,500,000
participaciopn del mercado 0.16 0.20
demanda esperada 2,200,000 3,500,000

COCEPTO 0 1 2
INGRESO 770,000.00 1,225,000.00
COSTO FIJO 369,291 369,291
COSTO VARIBALE 158,140.40 251,587
DEPRECIACION 296,000 296,000
UTILIDADES - 53,431.40 308,122.00
IMPUESTOS - 92,436.60
UTILIDAD NETA - 53,431.40 215,685.40
DEPRECIACION 296,000 296,000
INVERSION 1,480,000
FLUJO NETO - 1,480,000 242,568.60 511,685.40

PLANTA B
Año Flujos Factor Descontar Flujos Descontados
0 - 1,480,000.00 1 - 1,480,000.00
1 242,568.60 1.1300 214,662.48
2 511,685.40 1.2769 400,724.72
3 842,645.82 1.4429 583,995.82
4 1,134,669.72 1.6305 695,914.19
5 1,134,669.72 1.8424 615,853.26
VAN 1,031,150.48

TIR 32.58%
años
3 4 5 PRECIO 0.35
20,800,000 25,000,000 27,000,000 IMPUESTO 0.30
0.25 0.30 0.30
5,200,000 7,500,000 8,100,000 CV unitario 0.071882

3 4 5
1,820,000.00 2,345,000.00 2,345,000.00 800,000
369,291 369,291 369,291
373,786.40 481,609 481,609.40 6,700,000
296,000 296,000 296,000
780,922.60 1,198,099.60 1,198,099.60
234,276.78 359,429.88 359,429.88
546,645.82 838,669.72 838,669.72
296,000 296,000 296,000

842,645.82 1,134,669.72 1,134,669.72

C.Op 13%

COSTO DE OPORTUNIDAD
 años
0 1 2
demanda del mercado 13,750,000 17,500,000
participaciopn del mercado 0.16 0.20
demanda esperada 2,200,000 3,500,000

COCEPTO 0 1 2
INGRESO 770,000.00 1,225,000.00
COSTO FIJO 617,220 617,220
COSTO VARIBALE 52,360 83,300
DEPRECIACION 370,000 370,000
UTILIDADES - 269,580.00 154,480.00
IMPUESTOS - 46,344.00
UTILIDAD NETA - 269,580.00 108,136.00
DEPRECIACION 370,000 370,000
INVERSION 1,850,000
FLUJO NETO - 1,850,000 100,420 478,136

PLANTA C
Año Flujos Factor Descontar Flujos Descontados
0 - 1,850,000.00 1 - 1,850,000.00
1 100,420.00 1.1300 88,867.26
2 478,136.00 1.2769 374,450.62
3 866,314.00 1.4429 600,399.06
4 1,391,496.00 1.6305 853,430.56
5 1,528,500.00 1.8424 829,608.56
VAN 896,756.06

TIR 25.95%
 años
3 4 5 PRECIO 0.35
20,800,000 25,000,000 27,000,000 IMPUESTO 0.30
0.25 0.30 0.30
5,200,000 7,500,000 8,100,000 cv UNITARIO 0.0238

3 4 5
1,820,000.00 2,625,000.00 2,835,000.00
617,220 617,220 617,220
123,760 178,500 192,780 8,100,000
370,000 370,000 370,000
709,020.00 1,459,280.00 1,655,000.00
212,706.00 437,784.00 496,500.00
496,314.00 1,021,496.00 1,158,500.00
370,000 370,000 370,000

866,314 1,391,496 1,528,500

Descontados C.Op 13%

COSTO DE OPORTUNIDAD