Analice el fabricante A: Caterpilar

k 15.50% Tasa de crecimiento del costo de mantención

Costo Costo
Costo de Valor residual Costo de equivalente de equivalente de Pérdida de
Tiempo de Capital manutención
Adquisición CAT en cada año manutención propriedad capital
por año (Caterpillar)

0 4,000,000.00
1 4,000,000.00 250,000.00 250,000.00 4,250,000.00 0.00
2 2,000,000.00 288,750.00 269,375.00 2,269,375.00 2,000,000.00
3 1,333,333.33 333,506.25 290,752.08 1,624,085.42 2,666,666.67
4 1,000,000.00 385,199.72 314,363.99 1,314,363.99 3,000,000.00
5 800,000.00 444,905.68 340,472.33 1,140,472.33 3,200,000.00
6 666,666.67 513,866.05 369,371.28 1,036,037.95 3,333,333.33
7 571,428.57 593,515.29 401,391.86 972,820.43 3,428,571.43
8 500,000.00 685,510.16 436,906.64 936,906.64 3,500,000.00
9 444,444.44 791,764.24 476,335.27 920,779.71 3,555,555.56
10 400,000.00 914,487.70 520,150.51 920,150.51 3,600,000.00
11 363,636.36 1,056,233.29 568,885.31 932,521.67 3,636,363.64
12 333,333.33 1,219,949.45 623,140.65 956,473.99 3,666,666.67
13 307,692.31 1,409,041.61 683,594.57 991,286.88 3,692,307.69
14 285,714.29 1,627,443.06 751,012.32 1,036,726.61 3,714,285.71
15 266,666.67 1,879,696.74 826,257.95 1,092,924.62 3,733,333.33
16 250,000.00 2,171,049.73 910,307.44 1,160,307.44 3,750,000.00
17 235,294.12 2,507,562.44 1,004,263.61 1,239,557.73 3,764,705.88
18 222,222.22 2,896,234.62 1,109,373.11 1,331,595.34 3,777,777.78
19 210,526.32 3,345,150.99 1,227,045.63 1,437,571.95 3,789,473.68
20 200,000.00 3,863,649.39 1,358,875.82 1,558,875.82 3,800,000.00
21 190,476.19 4,462,515.04 1,506,668.16 1,697,144.36 3,809,523.81
22 181,818.18 5,154,204.88 1,672,465.29 1,854,283.47 3,818,181.82
23 173,913.04 5,953,106.63 1,858,580.13 2,032,493.17 3,826,086.96
24 166,666.67 6,875,838.16 2,067,632.55 2,234,299.21 3,833,333.33

Vida económica del fabricante A

4,500,000.00
Valor residual de Capital CAT
4,000,000.00
Costo equivalente de manutención por año
3,500,000.00 Costo equivalente de propriedad (Caterpillar)
3,000,000.00
/ano)

2,500,000.00
 Vida económica del fabricante A
4,500,000.00
Valor residual de Capital CAT
4,000,000.00
Costo equivalente de manutención por año
3,500,000.00 Costo equivalente de propriedad (Caterpillar)
3,000,000.00
Custos (R$/ano)
2,500,000.00
2,000,000.00
1,500,000.00
1,000,000.00
500,000.00
0.00
0 5 10 15 20 25
Ano

6,000,000.00

5,000,000.00

4,000,000.00

Custo (R$/ano) 3,000,000.00

2,000,000.00

1,000,000.00

0.00
0 1 2 3
 Analice do fabricante B: Komatsu
k 20% >> Tasa de crecimiento de costo de manutencón

Costo
Pérdida de Costo de Valor residual Costo de equivalente de
Capital Tiempo manutención em
Acumulado Adquisición de Capital KOM cada año manutención
por año

0 2,500,000.00
250,000.00 1 2,500,000.00 300,000.00 300,000.00
2,538,750.00 2 1,250,000.00 360,000.00 330,000.00
3,538,922.92 3 833,333.33 432,000.00 364,000.00
4,257,455.97 4 625,000.00 518,400.00 402,600.00
4,902,361.64 5 500,000.00 622,080.00 446,496.00
5,549,561.03 6 416,666.67 746,496.00 496,496.00
6,238,314.42 7 357,142.86 895,795.20 553,538.74
6,995,253.16 8 312,500.00 1,074,954.24 618,715.68
7,842,572.95 9 277,777.78 1,289,945.09 693,296.73
8,801,505.09 10 250,000.00 1,547,934.11 778,760.46
9,894,102.02 11 227,272.73 1,857,520.93 876,829.60
11,144,354.50 12 208,333.33 2,229,025.11 989,512.56
12,579,037.14 13 192,307.69 2,674,830.13 1,119,152.37
14,228,458.22 14 178,571.43 3,209,796.16 1,268,484.07
16,127,202.58 15 166,666.67 3,851,755.39 1,440,702.16
18,314,918.98 16 156,250.00 4,622,106.47 1,639,539.93
20,837,187.30 17 147,058.82 5,546,527.77 1,869,362.74
23,746,493.82 18 138,888.89 6,655,833.32 2,135,277.77
27,103,340.71 19 131,578.95 7,986,999.98 2,443,263.15
30,977,516.41 20 125,000.00 9,584,399.98 2,800,319.99
35,449,555.27 21 119,047.62 11,501,279.98 3,214,651.42
40,612,418.15 22 113,636.36 13,801,535.97 3,695,873.45
46,573,429.92 23 108,695.65 16,561,843.17 4,255,263.43
53,456,514.46 24 104,166.67 19,874,211.80 4,906,052.95

Vida eco
6,000,000.00
Va
5,000,000.00 Co
Co
4,000,000.00
/ano)
 Vida eco
6,000,000.00
Va
5,000,000.00 Co
Co
4,000,000.00

Custos (R$/ano)
3,000,000.00

2,000,000.00

1,000,000.00

0.00
25 30 0 5

Comparación entre los fabricantes A y B

Costo equivalente de propriedad (Caterpillar)

Costo equivalente de propriedad (komatsu)

0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
Anos
 Costo
equivalente de Pérdida de Pérdida de Capital
propriedad capital Acumulado
(komatsu)

2,800,000.00 0.00 300,000.00

1,580,000.00 1,250,000.00 1,910,000.00 0
1,197,333.33 1,666,666.67 2,758,666.67
1,027,600.00 1,875,000.00 3,485,400.00
946,496.00 2,000,000.00 4,232,480.00
913,162.67 2,083,333.33 5,062,309.33
910,681.60 2,142,857.14 6,017,628.34
931,215.68 2,187,500.00 7,137,225.44
971,074.50 2,222,222.22 8,461,892.75
1,028,760.46 2,250,000.00 10,037,604.63
1,104,102.32 2,272,727.27 11,917,852.83
1,197,845.89 2,291,666.67 14,165,817.34
1,311,460.06 2,307,692.31 16,856,673.11
1,447,055.50 2,321,428.57 20,080,205.54
1,607,368.82 2,333,333.33 23,943,865.70
1,795,789.93 2,343,750.00 28,576,388.83
2,016,421.56 2,352,941.18 34,132,107.78
2,274,166.66 2,361,111.11 40,796,111.03
2,574,842.10 2,368,421.05 48,790,420.96
2,925,319.99 2,375,000.00 58,381,399.89
3,333,699.04 2,380,952.38 69,888,632.25
3,809,509.81 2,386,363.64 83,695,579.47
4,363,959.09 2,391,304.35 100,262,363.35
5,010,219.62 2,395,833.33 120,141,104.14

Vida económica del fabricante B

Valor residual de Capital KOM

Costo equivalente de manutención por año
Costo equivalente de propriedad (komatsu)
 Vida económica del fabricante B

Valor residual de Capital KOM

Costo equivalente de manutención por año
Costo equivalente de propriedad (komatsu)

5 10 15 20 25 30
Anos