Sumativa Semana 6 Depreciación 5 Años

Amortización francesa
V= 37,550,000
n= 5 Período Interés
i= 6.5% 0.065 0
1 2,440,750
C= 37,550,000 *((1+0,045)^10) *0,045 2 2,012,070
((1+0,045)^10) -1 3 1,555,526
4 1,069,306
C= 3,344,039 5 551,482
0.3700866634 7,629,134
C= 9,035,827
Amortización Cuota Saldo
37,550,000
6,595,077 9,035,827 30,954,923
7,023,757 9,035,827 23,931,166
7,480,301 9,035,827 16,450,865
7,966,521 9,035,827 8,484,344
8,484,344 9,035,827 -0
37,550,000 45,179,134
FLUJO DE CAJA PURO
Estructura Flujo de Caja Puro
0 1
Ítem
Ingresos 46,746,000
Otros Ingresos
Egresos
Costo Fijo -19,620,000
Costos Variables
Depreciación -15,020,000
Depreciación Invernadero
Depreciación Oficina
Depreciación de herramientas
Valor libro Tractores
Valor libro Invernadero
Valor libro Oficina
UAI 12,106,000
Impuestos -3,329,150
UDI 8,776,850
Ajustes gastos no desembolsables 15,020,000
Inversión -75,100,000
Capital de trabajo -6,500,000
Recupera capital de trabajo
Flujo neto -81,600,000 23,796,850
0.12 1.12
FLUJO DESCONTADO -81,600,000 21,247,188
FLUJO DE CAJA FINANCIADO METODO FRANCÉS

Estructura Flujo de Caja Financiado
0 1
Ítem
Ingresos 46,746,000
Otros Ingresos
Egresos
Costos Variables
Interés préstamo -2,440,750
Depreciación Invernadero -
Depreciación Oficina -
Depreciación de herramientas -
Valor libro Tractores -
Valor libro Invernadero -
Valor libro Oficina -
UAI 9,665,250
UDI 7,007,306
Amortización -6,595,077
Préstamo 37,550,000
Flujo neto -44,050,000 15,432,229
0.12 1.1200
ra Flujo de Caja Puro
2 3 4 5
62,328,000 62,328,000 62,328,000 62,328,000
-19,620,000 -19,620,000 -19,620,000 -19,620,000
-15,020,000 -15,020,000 -15,020,000 -15,020,000
FLUJO
-81,600,000
23,796,850
27,688,000 27,688,000 27,688,000 27,688,000 35,093,800
-7,614,200 -7,614,200 -7,614,200 -7,614,200 35,093,800
20,073,800 20,073,800 20,073,800 20,073,800 35,093,800
15,020,000 15,020,000 15,020,000 15,020,000 41,593,800
6,500,000
35,093,800 35,093,800 35,093,800 41,593,800
1.2544 1.404928 1.57351936 1.7623416832

27,976,563 24,979,074 22,302,744 23,601,439 VAN 38,507,007
VAN FORMULA $38,507,007

TIR 28.19%
IVAN 0.4719
Flujo de Caja Financiado

2 3 4 5
62,328,000 62,328,000 62,328,000 62,328,000
-19,620,000 -19,620,000 -19,620,000 -19,620,000
-2,012,070 -1,555,526 -1,069,306 -551,482

-15,020,000 -15,020,000 -15,020,000 -15,020,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - - FLUJO
25,675,930 26,132,474 26,618,694 27,136,518 -44,050,000
-7,060,881 -7,186,430 -7,320,141 -7,462,542 15,432,229
18,615,049 18,946,044 19,298,553 19,673,975 26,611,292
15,020,000 15,020,000 15,020,000 15,020,000 26,485,743
-7,023,757 -7,480,301 -7,966,521 -8,484,344 26,352,032
32,709,631
6,500,000
26,611,292 26,485,743 26,352,032 32,709,631
1.2544 1.4049280 1.5735194 1.7623417

21,214,359 18,852,029 16,747,193 18,560,323 VAN 45,102,680

TIR 43.73%
IVAN 1.024
D acuerdo al IVAN el flujo puro se rechaza por ser menor a cero y el flujo financiado se acepta por ser mayor a 0
Método simple Método descontado
Sumatoria Años FLUJO Sumatoria Años
-81,600,000 0 -81,600,000 -81,600,000 0
-57,803,150 1 21,247,188 -60,352,813 1
-22,709,350 2 27,976,563 -32,376,250 2
12,384,450 3 24,979,074 -7,397,176 3
47,478,250 4 22,302,744 14,905,568 4
89,072,050 5 23,601,439 38,507,007 5
años 2 3
meses 8 4

-44,050,000 0 -44,050,000 -44,050,000 0
-28,617,771 1 13,778,776 -30,271,224 1
-2,006,478 2 21,214,359 -9,056,864 2
24,479,264 3 18,852,029 9,795,164 3
50,831,297 4 16,747,193 26,542,357 4
83,540,928 5 18,560,323 45,102,680 5
años 2 2
meses 1 6
a por ser mayor a 0

FLUJO DE CAJA PURO
0 1
Ítem
Ingresos 46,746,000
Otros Ingresos
Egresos
Costos Variables
Depreciación Invernadero
Depreciación Oficina
Depreciación de herramientas
Valor libro Oficina
UAI 12,106,000
UDI 8,837,380
Flujo neto -81,600,000 23,857,380
0.12 1.12

0 1
Ítem
Ingresos 46,746,000
Otros Ingresos
Egresos
Costos Variables
Depreciación Invernadero -
Depreciación Oficina -
Depreciación de herramientas -
UAI 9,665,250
UDI 7,055,633
Flujo neto -44,050,000 15,480,556
0.12 1.1200
2 3 4 5
62,328,000 62,328,000 62,328,000 62,328,000
-19,620,000 -19,620,000 -19,620,000 -19,620,000
-15,020,000 -15,020,000 -15,020,000 -15,020,000
FLUJO
-81,600,000
23,857,380
27,688,000 27,688,000 27,688,000 27,688,000 35,232,240
-7,475,760 -7,475,760 -7,475,760 -7,475,760 35,232,240
20,212,240 20,212,240 20,212,240 20,212,240 35,232,240
15,020,000 15,020,000 15,020,000 15,020,000 41,732,240
6,500,000
35,232,240 35,232,240 35,232,240 41,732,240
1.2544 1.404928 1.57351936 1.7623416832

28,086,926 25,077,613 22,390,725 23,679,994 VAN 38,936,490

TIR 28.35%
IVAN 0.4772

2 3 4 5
62,328,000 62,328,000 62,328,000 62,328,000
-19,620,000 -19,620,000 -19,620,000 -19,620,000
-2,012,070 -1,555,526 -1,069,306 -551,482

-15,020,000 -15,020,000 -15,020,000 -15,020,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - - FLUJO
25,675,930 26,132,474 26,618,694 27,136,518 -44,050,000
-6,932,501 -7,055,768 -7,187,047 -7,326,860 15,480,556
18,743,429 19,076,706 19,431,646 19,809,658 26,739,672
15,020,000 15,020,000 15,020,000 15,020,000 26,616,405
-7,023,757 -7,480,301 -7,966,521 -8,484,344 26,485,126
32,845,313
6,500,000
26,739,672 26,616,405 26,485,126 32,845,313
1.2544 1.4049280 1.5735194 1.7623417

21,316,703 18,945,031 16,831,776 18,637,313 VAN 45,502,748

TIR 43.97%
IVAN 1.033
D acuerdo al IVAN el flujo puro se rechaza por ser menor a cero y el flujo financiado se acepta por ser mayor a 0
-81,600,000 0 -81,600,000 -81,600,000 0
-57,742,620 1 21,301,232 -60,298,768 1
-22,510,380 2 28,086,926 -32,211,842 2
12,721,860 3 25,077,613 -7,134,229 3
47,954,100 4 22,390,725 15,256,496 4
89,686,340 5 23,679,994 38,936,490 5
años 2 3
meses 8 4

-44,050,000 0 -44,050,000 -44,050,000 0
-28,569,444 1 13,821,925 -30,228,075 1
-1,829,772 2 21,316,703 -8,911,373 2
24,786,633 3 18,945,031 10,033,659 3
51,271,759 4 16,831,776 26,865,435 4
84,117,072 5 18,637,313 45,502,748 5
años 2 2
meses 1 6
a por ser mayor a 0

FLUJO DE CAJA PURO
0 1
Ítem
Ingresos 46,746,000
Otros Ingresos
Egresos
Costos Variables
Depreciación Invernadero -1,250,000
Depreciación Oficina -450,000
Depreciación de herramientas -1,200,000
Valor libro Oficina
UAI 18,976,000
UDI 13,757,600
Flujo neto -81,600,000 21,907,600
0.12 1.12

0 1
Ítem
Ingresos 46,746,000
Otros Ingresos
Egresos
Costos Variables
UAI 16,535,250
UDI 11,988,056
Flujo neto -44,050,000 13,542,979
0.12 1.1200
2 3 4 5
62,328,000 62,328,000 62,328,000 62,328,000
-19,620,000 -19,620,000 -19,620,000 -19,620,000
-5,250,000 -5,250,000 -5,250,000 -5,250,000

-1,250,000 -1,250,000 -1,250,000 -1,250,000
-450,000 -450,000 -450,000 -450,000
-1,200,000 -1,200,000 - -
-15,750,000 FLUJO
-18,750,000 -81,600,000
-2,250,000 21,907,600
34,558,000 34,558,000 35,758,000 -992,000 33,204,550
-9,503,450 -9,503,450 -9,833,450 33,204,550
25,054,550 25,054,550 25,924,550 -992,000 32,874,550
8,150,000 8,150,000 6,950,000 43,700,000 49,208,000
6,500,000
33,204,550 33,204,550 32,874,550 49,208,000
1.2544 1.404928 1.57351936 1.7623416832

26,470,464 23,634,343 20,892,371 27,921,941 VAN 36,879,475

TIR 26.99%
IVAN 0.4520

2 3 4 5
62,328,000 62,328,000 62,328,000 62,328,000
-19,620,000 -19,620,000 -19,620,000 -19,620,000
-2,012,070 -1,555,526 -1,069,306 -551,482

-5,250,000 -5,250,000 -5,250,000 -5,250,000
-1,250,000 -1,250,000 -1,250,000 -1,250,000
-450,000 -450,000 -450,000 -450,000
-1,200,000 -1,200,000 - -
- - - -15,750,000
- - - -18,750,000
- - - -2,250,000 FLUJO
32,545,930 33,002,474 34,688,694 -1,543,482 -44,050,000
-8,950,131 -9,075,680 -9,539,391 13,542,979
23,595,799 23,926,794 25,149,303 -1,543,482 24,722,042
8,150,000 8,150,000 6,950,000 43,700,000 24,596,493
-7,023,757 -7,480,301 -7,966,521 -8,484,344 24,132,782
40,172,173
6,500,000
24,722,042 24,596,493 24,132,782 40,172,173
1.2544 1.4049280 1.5735194 1.7623417

19,708,261 17,507,298 15,336,819 22,794,770 VAN 43,389,094

TIR 41.09%
IVAN 0.985
DE ACUERDO AL IVAN AMBOS FLUJOS SE RECHAZRÍAN POR SER MENOR A CERO

-81,600,000 0 -81,600,000 -81,600,000 0
-59,692,400 1 19,560,357 -62,039,643 1
-26,487,850 2 26,470,464 -35,569,179 2
6,716,700 3 23,634,343 -11,934,836 3
39,591,250 4 20,892,371 8,957,535 4
88,799,250 5 27,921,941 36,879,475 5
años 2 3
meses 10 7

-44,050,000 0 -44,050,000 -44,050,000 0
-30,507,021 1 12,091,946 -31,958,054 1
-5,784,978 2 19,708,261 -12,249,793 2
18,811,514 3 17,507,298 5,257,504 3
42,944,297 4 15,336,819 20,594,324 4
83,116,470 5 22,794,770 43,389,094 5
años 2 2
meses 3 8
FLUJO DE CAJA PURO
0 1
Ítem
Ingresos 46,746,000
Otros Ingresos
Egresos
Costos Variables
Valor libro Oficina
UAI 18,976,000
UDI 13,852,480
Flujo neto -81,600,000 22,002,480
0.12 1.12

0 1
Ítem
Ingresos 46,746,000
Otros Ingresos
Egresos
Costos Variables
UAI 16,535,250
UDI 12,070,733
Flujo neto -44,050,000 13,625,656
0.12 1.1200
2 3 4 5
62,328,000 62,328,000 62,328,000 62,328,000
-19,620,000 -19,620,000 -19,620,000 -19,620,000
-5,250,000 -5,250,000 -5,250,000 -5,250,000

-1,250,000 -1,250,000 -1,250,000 -1,250,000
-450,000 -450,000 -450,000 -450,000
-1,200,000 -1,200,000 - -
-15,750,000 FLUJO
-18,750,000 -81,600,000
-2,250,000 22,002,480
34,558,000 34,558,000 35,758,000 -992,000 33,377,340
-9,330,660 -9,330,660 -9,654,660 33,377,340
25,227,340 25,227,340 26,103,340 -992,000 33,053,340
8,150,000 8,150,000 6,950,000 43,700,000 49,208,000
6,500,000
33,377,340 33,377,340 33,053,340 49,208,000
1.2544 1.404928 1.57351936 1.7623416832

26,608,211 23,757,331 21,005,995 27,921,941 VAN 37,338,550

TIR 27.17%
IVAN 0.4576

2 3 4 5
62,328,000 62,328,000 62,328,000 62,328,000
-19,620,000 -19,620,000 -19,620,000 -19,620,000
-2,012,070 -1,555,526 -1,069,306 -551,482

-5,250,000 -5,250,000 -5,250,000 -5,250,000
-1,250,000 -1,250,000 -1,250,000 -1,250,000
-450,000 -450,000 -450,000 -450,000
-1,200,000 -1,200,000 - -
- - - -15,750,000
- - - -18,750,000
- - - -2,250,000 FLUJO
32,545,930 33,002,474 34,688,694 -1,543,482 -44,050,000
-8,787,401 -8,910,668 -9,365,947 13,625,656
23,758,529 24,091,806 25,322,746 -1,543,482 24,884,772
8,150,000 8,150,000 6,950,000 43,700,000 24,761,505
-7,023,757 -7,480,301 -7,966,521 -8,484,344 24,306,226
40,172,173
6,500,000
24,884,772 24,761,505 24,306,226 40,172,173
1.2544 1.4049280 1.5735194 1.7623417

19,837,988 17,624,750 15,447,046 22,794,770 VAN 43,820,318

TIR 41.37%
IVAN 0.995
DE ACUERDO AL IVAN AMBOS FLUJOS SE RECHAZRÍAN POR SER MENOR A CERO

-81,600,000 0 -81,600,000 -81,600,000 0
-59,597,520 1 19,645,071 -61,954,929 1
-26,220,180 2 26,608,211 -35,346,717 2
7,157,160 3 23,757,331 -11,589,386 3
40,210,500 4 21,005,995 9,416,609 4
89,418,500 5 27,921,941 37,338,550 5
años 2 3
meses 9 7

-44,050,000 0 -44,050,000 -44,050,000 0
-30,424,344 1 12,165,764 -31,884,236 1
-5,539,572 2 19,837,988 -12,046,248 2
19,221,933 3 17,624,750 5,578,502 3
43,528,159 4 15,447,046 21,025,548 4
83,700,332 5 22,794,770 43,820,318 5
años 2 2
meses 3 8

Sumativa Semana 6 Depreciación 5 Años

Cargado por

Información del documento

Descripción original:

Título original

Derechos de autor

Formatos disponibles

Compartir este documento

Compartir o incrustar documentos

Opciones para compartir

¿Le pareció útil este documento?

¿Este contenido es inapropiado?

Copyright:

Formatos disponibles

Sumativa Semana 6 Depreciación 5 Años

Cargado por

Copyright:

Formatos disponibles

Amortización francesa

FLUJO DE CAJA FINANCIADO METODO FRANCÉS

62,328,000 62,328,000 62,328,000 62,328,000

-19,620,000 -19,620,000 -19,620,000 -19,620,000

-15,020,000 -15,020,000 -15,020,000 -15,020,000

1.2544 1.404928 1.57351936 1.7623416832

VAN FORMULA $38,507,007

Flujo de Caja Financiado

62,328,000 62,328,000 62,328,000 62,328,000

-19,620,000 -19,620,000 -19,620,000 -19,620,000

-2,012,070 -1,555,526 -1,069,306 -551,482

1.2544 1.4049280 1.5735194 1.7623417

VAN FORMULA $45,102,680

Método simple Método descontado

a por ser mayor a 0

FLUJO DE CAJA FINANCIADO METODO FRANCÉS

62,328,000 62,328,000 62,328,000 62,328,000

-19,620,000 -19,620,000 -19,620,000 -19,620,000

-15,020,000 -15,020,000 -15,020,000 -15,020,000

1.2544 1.404928 1.57351936 1.7623416832

VAN FORMULA $38,936,490

Flujo de Caja Financiado

62,328,000 62,328,000 62,328,000 62,328,000

-19,620,000 -19,620,000 -19,620,000 -19,620,000

-2,012,070 -1,555,526 -1,069,306 -551,482

1.2544 1.4049280 1.5735194 1.7623417

VAN FORMULA $45,502,748

Método simple Método descontado

a por ser mayor a 0

FLUJO DE CAJA FINANCIADO METODO FRANCÉS

62,328,000 62,328,000 62,328,000 62,328,000

-19,620,000 -19,620,000 -19,620,000 -19,620,000

-5,250,000 -5,250,000 -5,250,000 -5,250,000

1.2544 1.404928 1.57351936 1.7623416832

VAN FORMULA $36,879,475

Flujo de Caja Financiado

62,328,000 62,328,000 62,328,000 62,328,000

-19,620,000 -19,620,000 -19,620,000 -19,620,000

-2,012,070 -1,555,526 -1,069,306 -551,482

1.2544 1.4049280 1.5735194 1.7623417

VAN FORMULA $43,389,094

DE ACUERDO AL IVAN AMBOS FLUJOS SE RECHAZRÍAN POR SER MENOR A CERO

Método simple Método descontado

FLUJO DE CAJA FINANCIADO METODO FRANCÉS

62,328,000 62,328,000 62,328,000 62,328,000

-19,620,000 -19,620,000 -19,620,000 -19,620,000

-5,250,000 -5,250,000 -5,250,000 -5,250,000

1.2544 1.404928 1.57351936 1.7623416832

VAN FORMULA $37,338,550

Flujo de Caja Financiado

62,328,000 62,328,000 62,328,000 62,328,000

-19,620,000 -19,620,000 -19,620,000 -19,620,000

-2,012,070 -1,555,526 -1,069,306 -551,482

1.2544 1.4049280 1.5735194 1.7623417

VAN FORMULA $43,820,318

DE ACUERDO AL IVAN AMBOS FLUJOS SE RECHAZRÍAN POR SER MENOR A CERO

Método simple Método descontado

También podría gustarte