NOTA FORMATIVA - SEGUNDO CORTE

PRESENTADO POR:

OSCAR ANDRÉS CAVADIA CASTELLAR

PRESENTADO A:

LIC. BENJAMIN CANO

CORPORACIÓN UNIVERSITARIA AMERICANA

PROGRAMA DE ADMINISTRACIÓN DE EMPRESAS

BARRANQUILLA - COLOMBIA
2021
a) $ 1,950,750

i= 27.50% EA

n=?

$ 1,200,000

b) $ 2,409,845

i= 7.00% ET

n=?

$ 1,000,000

$ 295,000

i= 4% EM

0 1 2 3 … 7 8
 $ 100,000 X
$88,900 $152,071
$111,117

$295,000

i= 1% EM

0 1 … 5 … 7 …

$ 500,000 $ 800,000
a)
F = 500.000(1+1%)^7 + 800.000(1+1%)^5 + 1.000.000(1+1%)^2
F = 535.068 + 840.808 + 1.020.100 = 2.396.976

$536,068 $840,808 $1,020,100 $2,396,976

$ 5,000,000

i= 2% EM

0 1 … 6 … 8 …

T T
5.000.000 = 1T/(1+2%)^6 + T/(1+2%)^8 + 500.000/(1+2%)^12
5.000.000 = 0.8880T + 0.8535T + 394.247
5.000.000 - 394.247 = 1,7415T
4.605.753 = 1,7415T => T = 4.605.753/1,7415 = 2.644.763

0.8880 0.8535 $ 394,247 1.7415

$ 4,605,753 $ 2,644,763

COMPUES

i= 3% EM

0 1 … 5 … 10 …

Z
5.500.000 = Z (1+3%)^14 + Z (1+3%)^2
5.500.000 = 1,513 Z + 1,061 Z
5.500.000 = 2,573 Z
Z = 5.500.000/2,573 = 2,137,175.81

1.513 1.061 2.573

$2,137,175.81 1,068,588

$3,232,670
 $1,095,494

$2,267,330

P i= 33% TV

0 1 … 8 … 12 meses
IP =
IE =

$ 1,200,000 $ 2,000,000 $ 2,350,000 P = 1.200.000 + 2.000

P = 1.200.000 + 1.618
P = 4.530.327
P i= 38% SV

0 1 … 7 … 10 …

J J

38% SV => EM 4.530.327 = J /(1+2.94%)^7 + J /(1+2.94%)^10 + J / (1+2

4.530.327 = 0,8164J + 0,7484J + 0,6940J + 0,5602J
IP = 38%/2 = 19% ES => EM 4.530.327 = 2,8190 => J = 4.530.327/2,8190 = 1.607.077
IE = (1+19%)ᶺ1/6 -1 = 2.94% EM

0.8164

P i= 32.22% CM
0 1 2 … 6 … 10

$ 100,000 $ 260,000 $ 560,000

P i= 32.22% CM

0 1 2 … 10 … 20

K K
INGRESOS HACIA ARRIBA

n = ((1.950.750/1.200.000) - 1 ) / 27.5%
n= 2.3 años

Para el calculo de los periodos, el resultado lo arrojará en la

periodicidad de la tasa

INGRESOS HACIA ARRIBA

n = ((2.409.845/1.000.000) - 1 ) / 7%
n= 20.1 Trimestres

295.000 = 100.000/(1+4%)^3 + X/(1+4%)^8 + X/(1+4%)^12

295.000 = 88.900 + 0.7307 X + 0.6246X
295.000 - 88.900 = 1.3553X
.. 11 12 206.100 = 1.3553X
X = 206.100/ 1.3553= 152.071
 $88,900 0.7307 0.6246
X $206,100
$152,071 $152,071
$94,983

10 11 12

COMPUESTA
$ 1,000,000
P = 2.396.976 / (1+1%^12)
b) P =2.126.307

$2,126,307
 10 11 12

$ 500,000

COMPUESTA

OMPUESTA
5,500,000

22 23 24

Z
 33% TV => EM
33%*4 = 8.25% ET => EM
(1+8,25%)ᶺ1/3 -1 = 2.68% EM

P = 1.200.000 + 2.000.000/(1+2.68%)^8 + 2.350.000/(1+2.68%)^12 $1,618,908

P = 1.200.000 + 1.618.908 + 1.711.419 $1,711,419
P = 4.530.327 $4,530,327

15 … 20 meses

J J

/(1+2.94%)^10 + J / (1+2.94%)^15 + J/(1+2.94%)^20

+ 0,6940J + 0,5602J
0.327/2,8190 = 1.607.077

0.7484 0.6475 0.5602 2.7725 $1,634,011

IP = 32,22%/12 = 2.69% EM
meses P = 100.000/(1+2.69%)^2 + 260.000/(1+2.69%)^6 + 560.000/(1+2.69%)^10
P =94.830 + 221.720 + 429444 = 745.993

$94,830 $221,720 $429,444 $745,993

745.993 = K/(1+2.69%)^10 + K/(1+2.69%)^20

745.993 = 0.7669K + 0.0049K
745.993 = 0.7718K => K = 745.993/0,7718= 966.549
meses
0.7669 0.0049 0.7718 $966,549
 %)^8 + X/(1+4%)^12
X
1.3553
0