PRESUPUESTO DE INVERSIONES

INVERSIONES FIJAS
DESCRIPCION COSTO DEL ACTIVO % DEP. Depreciacion Anual
Terrenos 550,000.00
EDIFICIO 500,000.00 5% 25,000.00
MAQUINARIA 600,000.00 20% 120,000.00
VEHICULOS 360,000.00 20% 72,000.00
2,010,000.00 217,000.00

INVERSIONES DIFERIDAS
DESCRIPCION COSTO DEL ACTIVO % DEP. AMORTIZACION ANUAL
Activos Intangibles 100,000.00 20% 20,000.00

CAPITAL DE TRABAJO 100,000.00

TOTAL INVERSIONES 2,210,000.00

NUMERAL 2 Y 9

PRESUPUESTO DE VENTAS
aumento anual 500
FRESA
Año Cajas U Total U Precio Vta. Fresa
1 4000 12 48,000.00 18.00 864,000.00
2 4000 12 48,000.00 18.00 864,000.00
3 4500 12 54,000.00 19.00 1,026,000.00
4 5000 12 60,000.00 19.00 1,140,000.00
5 5500 12 66,000.00 19.00 1,254,000.00

Numeral 5 y 6

PRESUPUESTO DE OCSTOS DE VARIALES

FRESA
Año Cajas U Total U Costo u Costo Fresa
1 4000 12 48,000.00 8.5 408,000.00
2 4000 12 48,000.00 8.5 408,000.00
3 4500 12 54,000.00 9 486,000.00
4 5000 12 60,000.00 9 540,000.00
5 5500 12 66,000.00 9 594,000.00

Numeral 7
 PRESTAMO

ESTDO DE AMORTIZACION
P=S(1+J/M)-MN Año Cuota Nivelada
0
ai/1(j/m)-n 1 263,797.48
2 263,797.48
3 263,797.48
4 263,797.48
5 263,797.48
Numeral 4

R= ai
1-(1+j/m)-n

100,000.00
ai monto capital 0.37907868
i tasa interes
j tasa interes 263797.480795
m numero de capitalizaciones

100,000.00

manzana
Cajas Total U Precio Vta. Manzana
3000 12 36000 19.50 702,000.00
3000 12 36000 19.50 702,000.00
3500 12 42000 20.50 861,000.00
4000 12 48000 20.50 984,000.00
4500 12 54000 20.50 1,107,000.00

manzana
Cajas Unidad Total U Costo U Vta. Manzana
3000 12 36000 9.4 338,400.00
3000 12 36000 9.4 338,400.00
3500 12 42000 9.9 415,800.00
4000 12 48000 9.9 475,200.00
4500 12 54000 9.9 534,600.00
 PRESTAMO
Intereses 10%
ESTDO DE AMORTIZACION
Intereses Abono Cap. Saldo
1,000,000.00
100,000.00 163,797.48 836,202.52 83,620.25
83,620.25 180,177.23 656,025.29 65,602.53
65,602.53 198,194.95 457,830.34 45,783.03
45,783.03 218,014.45 239,815.89 23,981.59
23,981.59 239,815.89 0.00

100000 263,797.48
0.3790787
83620.25 263,797.47
10% 0.32

100000 263,797.48
0.38
100000 263,797.48
0.38

Ventas Anuales

1,566,000.00
1,566,000.00
1,887,000.00
2,124,000.00
2,361,000.00

Total Costos Variables

746,400.00
746,400.00
901,800.00
1,015,200.00
1,128,600.00
FLUJO DE FONDOS DE INVERSIONISTAS
EJERCICIO DE CLASE 2023

DESCRICPION 0.00 1.00 2.00

TOTAL VENTAS 1,566,000.00 1,566,000.00
Costos Variables -746,400.00 -746,400.00
Costos Fijos -150,000.00 -150,000.00
Depreciaciones -217,000.00 -217,000.00
Amortizaciones Diferidos -20,000.00 -20,000.00
Intereses -100,000.00 -83,620.25
UTILIDAD BRUTA 332,600.00 348,979.75
Impuesto sobre la Renta 83,150.00 87,244.94
Utilidad Neta 249,450.00 261,734.81
Depreciacion 217,000.00 217,000.00
Amortizaciones Diferidas 20,000.00 20,000.00
Inversion Inicial -2,210,000.00
Prestamo 1,000,000.00
Valor recuperable (desecho)
Amortizacion prestamo -163,797.48 -180,177.23
FLUJO NETO DE FONDOS -1,210,000.00 322,652.52 318,557.58

^
FLUJO DE FONDOS ACUTALIZADO -1,210,000.00 258,122.02 203,876.85
Tasa de oportunidad 0.25
VAN (valor actual Neto) 285,998.45
TIR (tasa interna de retorno) 33% VIABLE RENTABLE 33%
RB/C (RELACIÓN BENEFICIO COSTO) 1.0479

PS=S(1+J/M)-MN
322652.52(1+.25/1)^-1*1

258,122.02
 3.00 4.00 5.00 años
1,887,000.00 2,124,000.00 2,361,000.00
-901,800.00 -1,015,200.00 -1,128,600.00
-150,000.00 -150,000.00 -150,000.00
-217,000.00 -217,000.00 -217,000.00
-20,000.00 -20,000.00 -20,000.00
-65,602.53 -45,783.03 -23,981.59
532,597.47 676,016.97 821,418.41
133,149.37 169,004.24 205,354.60
399,448.10 507,012.72 616,063.81
217,000.00 217,000.00 217,000.00
20,000.00 20,000.00 20,000.00

1,200,000.00
-198,194.95 -218,014.45 -239,815.89
438,253.15 525,998.28 1,813,247.92

224,385.61 215,448.89 594,165.08

^
 Tasa Interna de Retorno P=S(1+j/m)^-m P=S(1+j/m)^-mn
AÑO INGRESOS EGRESOS FLUJO NETO 0.25 0.30 0.35
0.00 1,210,000.00 -1,210,000.00 -1,210,000.00 -1,210,000.00 -1,210,000.00
1.00 486,450.00 163,797.48 322,652.52 258,122.02 248,194.25 239,001.87
2.00 498,734.81 180,177.23 318,557.58 203,876.85 188,495.61 174,791.54
3.00 636,448.10 198,194.95 438,253.15 224,385.61 199,477.99 178,124.53
4.00 744,012.72 218,014.45 525,998.28 215,448.89 184,166.62 158,361.37
5.00 2,053,063.81 239,815.89 1,813,247.92 594,165.08 488,360.38 404,378.77

4,418,709.45 2,210,000.00 VAN 285,998.45 98,694.85 -55,341.92

TIR=R1+(R2-R1) VAN+
(VAN+)-(VAN-)
TIR=
Tasa de Oport 0.25 25.00 TIR= 0.35 98,694.85
R1= 0.30 154,036.77
R2= 0.35
VAN+ 98,694.85 0.64
VAN- -55,341.92 5.00 3.20
30.00 33.20
R2-R1 0.05
0.64
Respuesta 0.33
0.33
(1+j/m)^-mn
DESCRIPCION 0.00 1 2
VENTAS 1,566,000.00 1,566,000.00
PRESTAMO 1,000,000.00
VALOR COMERCIAL
SUMA DE LOS INGRESOS 1,000,000.00 1,566,000.00 1,566,000.00
INGRESOS ACTUALIZADOS 1,000,000.00 1,252,800.00 1,002,240.00
SUMA V/A DE INGRESOS

Costos Variables 746,400.00 746,400.00

Costos fijos 150,000.00 150,000.00
Intereses s/préstamos 100,000.00 83,620.25
Impuesto sobre la Renta 83,150.00 87,244.94
Inversión inicial 2,210,000.00
Amortización préstamos 163,797.48 180,177.23
TOTAL DE GASTOS 2,210,000.00 1,243,347.48 1,247,442.42
EGRESOS ACTUALIZADOS 2,210,000.00 994,677.98 798,363.15
SUMA V/A DE EGRESOS
RELACIÓN B/C 6,258,042.88 5,972,044.43 1.047890

PRUEBA
V/A Ingresos 6,258,042.88
V/A Egresos 5,972,044.43
IGUAL AL VAN 285,998.45
 3 4 5
1,887,000.00 2,124,000.00 2,361,000.00

1,200,000.00
1,887,000.00 2,124,000.00 3,561,000.00
966,144.00 869,990.40 1,166,868.48 PS=S(1+J/M)-MN
6,258,042.88

901,800.00 1,015,200.00 1,128,600.00

150,000.00 150,000.00 150,000.00
65,602.53 45,783.03 23,981.59
133,149.37 169,004.24 205,354.60

198,194.95 218,014.45 239,815.89

1,448,746.85 1,598,001.72 1,747,752.08
741,758.39 654,541.51 572,703.40
5,972,044.43