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EJERCICIO 1

PERIODO INGRESOS EGRESOS FLUJO NETO DE EFECTIVO VALOR PRESENTE


0 B/.0.00 B/.150,000.00 -B/.150,000.00 -B/.150,000.00
1 B/.90,000.00 B/.150,000.00 B/.30,000.00 B/.26,000.00
2 B/. 100,000,00 B/.150,000.00 B/.30,000.00 B/.31,888.00
3 B/. 150,000,00 B/.150,000.00 B/.30,000.00 B/.35,589.00
4 B/. 160,000,00 B/.150,000.00 B/.30,000.00 B/.31,776.00
5 B/. 160,000,00 B/.150,000.00 B/.30,000.00 B/.34,046.00
TOTAL: B/. 650,000,00 B/.420,000.00 B/.0.00

VALOR ACTUAL NETO (VAN): B/.10,084.00


TASA INTERNA DE RETORNO: 14%
PERIODO DE RECUPERACION DE LA INVERSION (PRI): B/.20,000.00
RELACION BENEFICIO COSTO(R/B): 1,53

ES VIABLE LA INVERSION YA QUE LA TIR ES DE UN 14%

EJERCICICO 2
PERIODO INGRESOS EGRESOS FLUJO NETO DE EFECTIVO VALOR PRESENTE
0 B/.0.00 B/.80,000.00 -B/.80,000.00 -B/.80,000.00
1 B/.30,000.00 B/.10,000.00 B/.20,000.00 -B/.18,181.82
2 B/.50,000.00 B/.25,000.00 B/.25,000.00 B/.20,661.16
3 B/.70,000.00 B/.40,000.00 B/.30,000.00 B/.23,905.47
4 B/.90,000.00 B/.55,000.00 B/.35,000.00 B/.24,836.85
5 B/.100,000.00 B/.60,000.00 B/.40,000.00
TOTAL: B/.340,000.00 B/.190,000.00 B/.150,000.00

VALOR ACTUAL NETO (VAN): B/.30,124.74


TASA INTERNA DE RETORNO: 22%
PERIODO DE RECUPERACION DE LA INVERSION (PRI): B/.30,000.00
RELACION BENEFICIO COSTO(R/B): 1.875

¿SE ACEPTA O NO SE ACEPTA LA INVERSION?


ES VIABLE LA INVERSION YA QUE LA TIR ES DE UN 22% POR LO QUE SE APRUEBA
PRI
-B/.150,000.00 VALOR ACTUAL NETO (VAN)
B/.120,000.00
B/.80,000.00
B/.30,000.00
B/.20,000.00
B/.80,000.00 TASA INTERNA DE RETORNO (TIR)

PRI
-B/.80,000.00
-B/.60,000.00
-B/.50,000.00
B/.30,000.00
B/.70,000.00

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