Apellidos y No Universidad Grupo

inversion inicial S/.480,800.00 1 2

Incremento de producción anual 2% anual 6500 6630
Incremento de precio por prenda 5% cada 2 años 110 110
Incremento de costo por operario 5% cada 3 años 8 8
Incremento de costo del hilado 3% cada dos años 53.125 53.125
Incremento del costo fijo 5000 cada 3 años 80000 80000

Año
0 1 2 3
S/.480,800.00 S/.480,800.00 S/.480,800.00 S/.480,800.00
S/.49,475.00 S/.98,950.00 S/.148,425.00
S/.431,325.00 S/.381,850.00 S/.332,375.00
 Abono a
Saldo inicial Cuota Intereses capital
S/.192,320.00 S/.40,387.20
S/.232,707.20 S/.92,181.98 S/.48,868.51 S/.43,313.47
S/.189,393.73 S/.91,721.07 S/.39,772.68 S/.51,948.39
S/.137,445.35 S/.91,262.46 S/.28,863.52 S/.62,398.94
S/.75,046.41 S/.90,806.15 S/.15,759.75 S/.75,046.41

Fluj

afectos a 0 1
impuestos
afectos a S/.715,000.00
impuestos
desembolsabl -S/.513,062.50
es
Utilidad antes -S/.49,475.00
de impuestos S/.152,462.50
Impuestos -S/.44,976.44
Utilidad neta
desembolsabl S/.107,486.06
es S/.49,475.00
Inversiones
afectos a -S/.480,800.00
impuestos
Flujo de caja
del proyecto -S/.480,800.00 S/.156,961.06
Costo de
capital 14.1%
VPN S/.414,391.79 es viable financieramente porque el VPN
TIR 34% es viable financieramente porque el TIR >

Flu

afectos a 0 1
impuestos
afectos a S/.715,000.00
impuestos
Intereses del -S/.513,062.50
préstamo
desembolsable -S/.40,387.20
sUtilidad antes -S/.49,475.00
de impuestos S/.112,075.30
Impuestos -S/.33,062.21
Utilidad neta
desembolsable S/.79,013.09
s S/.49,475.00
Inversiones
afectos a -S/.480,800.00
impuestos
Préstamo
capital del S/.192,320.00
préstamo
inversionista
(financiero) -S/.288,480.00 S/.128,488.09
Flujos de caja actualizado S/.112,332.44
Flujos de caja acumulados S/.112,332.44
del
inversionista 14.4%
VPN S/.367,227.24 es viable financieramente porque el VPN
TIR 40% es viable financieramente porque el TIR >
PRI 3.77 el periodo de recuperación es 3,77 años

9.24
 3 4 5 6 7 8
6762.6 6897.852 7035.80904 7176.5252208 7320.0557252 7466.4568397
115.5 115.5 121.275 121.275 127.33875 127.33875
8 8.4 8.4 8.4 8.82 8.82
54.71875 54.71875 56.3603125 56.3603125 58.05112188 58.05112188
80000 85000 85000 85000 90000 90000

4 5 6 7 8
S/.480,800.00 S/.480,800.00 S/.480,800.00 S/.480,800.00 S/.480,800.00
S/.197,900.00 S/.247,375.00 S/.296,850.00 S/.346,325.00 S/.395,800.00
S/.282,900.00 S/.233,425.00 S/.183,950.00 S/.134,475.00 S/.85,000.00
 Saldo final $ w
S/.232,707.20 Pasivo S/.192,320.00 40%
S/.189,393.73 Patrimonio S/.288,480.00 60%
S/.137,445.35 S/.480,800.00
S/.75,046.41
0.00

Flujo económico
Año
2 3 4 5 6 7 8
S/.729,300.00 S/.781,080.30 S/.796,701.91 S/.853,267.74 S/.870,333.10 S/.932,126.75 S/.950,769.28
-S/.521,723.75 -S/.543,195.83 -S/.560,218.89 -S/.583,304.58 -S/.593,270.67 -S/.626,106.68 -S/.636,828.81
-S/.49,475.00 -S/.49,475.00 -S/.49,475.00 -S/.49,475.00 -S/.49,475.00 -S/.49,475.00 -S/.49,475.00
S/.158,101.25 S/.188,409.47 S/.187,008.01 S/.220,488.16 S/.227,587.43 S/.256,545.07 S/.264,465.47
-S/.46,639.87 -S/.55,580.79 -S/.55,167.36 -S/.65,044.01 -S/.67,138.29 -S/.75,680.80 -S/.78,017.31
S/.111,461.38 S/.132,828.67 S/.131,840.65 S/.155,444.15 S/.160,449.13 S/.180,864.27 S/.186,448.16
S/.49,475.00 S/.49,475.00 S/.49,475.00 S/.49,475.00 S/.49,475.00 S/.49,475.00 S/.49,475.00

S/.85,000.00
S/.160,936.38 S/.182,303.67 S/.181,315.65 S/.204,919.15 S/.209,924.13 S/.230,339.27 S/.320,923.16

viable financieramente porque el VPN > 0

viable financieramente porque el TIR > costo de capital (tasa de descuento)

Flujo financiero
Año
2 3 4 5 6 7 8
S/.729,300.00 S/.781,080.30 S/.796,701.91 S/.853,267.74 ### ### ###
-S/.521,723.75 -S/.543,195.83 -S/.560,218.89 -S/.583,304.58 ### ### ###
-S/.48,868.51 -S/.39,772.68 -S/.28,863.52 -S/.15,759.75
-S/.49,475.00 -S/.49,475.00 -S/.49,475.00 -S/.49,475.00 -S/.49,475.00 -S/.49,475.00 -S/.49,475.00
S/.109,232.74 S/.148,636.78 S/.158,144.49 S/.204,728.42 S/.227,587.43 S/.256,545.07 S/.264,465.47
-S/.32,223.66 -S/.43,847.85 -S/.46,652.63 -S/.60,394.88 -S/.67,138.29 -S/.75,680.80 -S/.78,017.31
S/.77,009.08 S/.104,788.93 S/.111,491.87 S/.144,333.53 S/.160,449.13 S/.180,864.27 S/.186,448.16
S/.49,475.00 S/.49,475.00 S/.49,475.00 S/.49,475.00 S/.49,475.00 S/.49,475.00 S/.49,475.00

S/.0.00 S/.85,000.00
 -S/.43,313.47 -S/.51,948.39 -S/.62,398.94 -S/.75,046.41
S/.83,170.61 S/.102,315.55 S/.98,567.93 S/.118,762.13 S/.209,924.13 S/.230,339.27 S/.320,923.16
S/.63,570.34 S/.68,370.47 S/.57,584.40 S/.60,658.20 S/.93,738.12 S/.89,921.63 S/.109,531.63
S/.175,902.78 S/.244,273.25 S/.301,857.65 S/.362,515.85 S/.456,253.98 S/.546,175.61 S/.655,707.24

viable financieramente porque el VPN > 0

viable financieramente porque el TIR > tasa de oportunidad del inversionistta
periodo de recuperación es 3,77 años

3 años y 10 meses aprox

Costo a.i Costo d.i Ponderación
21% 14.8% 5.9%
20% 14.1% 8.5%
14.4%