unidades 2500

precio 405 $ 405.00

Concepto/año 0 1
Ingresos $ 1,012,500.00
venta de activos (costo de recuperación 15%)
$ 45.00 costo variable $45 -$ 112,500.00
$30,000.00 costo fijo $30,000 anual -$ 30,000.00
depreciación -$ 12,500.00
valor en libros
utilidad bruta $ 857,500.00
impuestos 0.16 -$ 137,200.00
utilidad neta $ 720,300.00
depreciación $ 12,500.00
valor en libros
Terrenos -$ 700,000.00
Construcción -$ 250,000.00
Maquinaria -$ 125,000.00
Capital de trabajo -$ 35,625.00
Valor de desecho
Flujo de efectivo -$ 1,075,000.00 $ 697,175.00
TIR 1.16
VAN 1.1

Costos desechables -$ 142,500.00 -$ 11,875.00

valor contable vida contable depreciación

terrenos $ 700,000.00
construcciones $ 250,000.00 40 $ 6,250.00
maquinaria $ 125,000.00 10 $ 12,500.00

Impuesto 16%
1.16
TIR 0 1 2
1.1
VAN 0 1 2
 3050 3656 3693 3878 4072
$ 405.00 $ 405.00 $ 520.43 $ 520.43 $ 520.43
2 3 4 5 6
$ 1,235,250.00 $ 1,480,817.70 $ 1,921,930.15 $ 2,018,026.66 $ 2,118,927.99

-$ 137,250.00 -$ 164,535.30 -$ 166,185.05 -$ 174,494.31 -$ 183,219.02

-$ 30,000.00 -$ 30,000.00 -$ 30,000.00 -$ 30,000.00 -$ 30,000.00
-$ 12,500.00 -$ 12,500.00 -$ 12,500.00 -$ 12,500.00 -$ 12,500.00

$ 1,055,500.00 $ 1,273,782.40 $ 1,713,245.10 $ 1,801,032.35 $ 1,893,208.97

-$ 168,880.00 -$ 203,805.18 -$ 274,119.22 -$ 288,165.18 -$ 302,913.43
$ 886,620.00 $ 1,069,977.22 $ 1,439,125.88 $ 1,512,867.17 $ 1,590,295.53
$ 12,500.00 $ 12,500.00 $ 12,500.00 $ 12,500.00 $ 12,500.00

-$ 7,837.50 -$ 1,558.10 -$ 152.38 -$ 7.62 -$ 0.38

$ 891,282.50 $ 1,080,919.12 $ 1,451,473.50 $ 1,525,359.56 $ 1,602,795.15

1.3456 1.560896 1.81063936 2.1003416576 2.436396322816
1.21 1.331 1.4641 1.61051 1.771561

-$ 35,625.00

años de
depreciación depreciación actual Valor
acumulada
$ 700,000.00
10 $ 62,500.00 $ 187,500.00
2 $ 25,000.00 $ 100,000.00
$ 987,500.00

3 4 5 6 7

3 4 5 6 7
 4275 4489 4713 4949
$ 520.43 $ 520.43 $ 521.43 $ 522.43
7 8 9 10 .
$ 2,224,874.39 $ 2,336,140.55 $ 2,457,660.89 $ 2,585,492.91

-$ 192,379.97 -$ 201,998.97 -$ 212,098.92 -$ 222,703.87

-$ 30,000.00 -$ 30,000.00 -$ 30,000.00 -$ 30,000.00
-$ 12,500.00 -$ 12,500.00 -$ 12,500.00 -$ 12,500.00

$ 1,989,994.42 $ 2,091,641.58 $ 2,203,061.97 $ 2,320,289.04

-$ 318,399.11 -$ 334,662.65 -$ 352,489.92 -$ 371,246.25
$ 1,671,595.31 $ 1,756,978.93 $ 1,850,572.05 $ 1,949,042.80
$ 12,500.00 $ 12,500.00 $ 12,500.00 $ 12,500.00

-$ 0.02 -$ 0.00 -$ 0.00 -$ 0.00

$ 987,500.00
$ 1,684,095.29 $ 1,769,478.93 $ 1,863,072.05 $ 1,961,542.80
2.82621973446656 3.27841489198121 3.802961274698 4.41143507864991
1.9487171 2.14358881 2.357947691 2.5937424601

8 9 10

8 9 10
unidades 2500
precio 405 $ 405.00
Concepto/año 0 1
Ingresos $ 1,012,500.00
venta de activos (costo de recuperación 15%)
$ 45.00 costo variable $45 -$ 112,500.00
$30,000.00 costo fijo $30,000 anual -$ 30,000.00
depreciación -$ 12,500.00
valor en libros
utilidad bruta $ 857,500.00
impuestos 0.16 -$ 137,200.00
utilidad neta $ 720,300.00
depreciación $ 12,500.00
valor en libros
Terrenos -$ 700,000.00
Construcción -$ 250,000.00
Maquinaria -$ 125,000.00
Capital de trabajo -$ 35,625.00
Valor de desecho
Flujo de efectivo -$ 1,075,000.00 $ 697,175.00
TIR 1.16
VAN 1.1

Costos desechables -$ 142,500.00 -$ 11,875.00

valor contable vida contable depreciación

terrenos $ 700,000.00
construcciones $ 250,000.00 40 $ 6,250.00
maquinaria $ 125,000.00 10 $ 12,500.00

Impuesto 16%
1.16
TIR 0 1 2
1.1
VAN 0 1 2
 1.22 1.1988 1.0978 1.0978 1.0500
$ 405.00 $ 405.00 $ 520.43 $ 520.43 $ 520.43
2 3 4 5 6
$ 1,235,250.00 $ 1,480,817.70 $ 1,625,641.67 $ 1,784,629.43 $ 1,873,860.90

-$ 137,250.00 -$ 164,535.30 -$ 180,626.85 -$ 198,292.16 -$ 208,206.77

-$ 30,000.00 -$ 30,000.00 -$ 30,000.00 -$ 30,000.00 -$ 30,000.00
-$ 12,500.00 -$ 12,500.00 -$ 12,500.00 -$ 12,500.00 -$ 12,500.00

$ 1,055,500.00 $ 1,273,782.40 $ 1,402,514.82 $ 1,543,837.27 $ 1,623,154.13

-$ 168,880.00 -$ 203,805.18 -$ 224,402.37 -$ 247,013.96 -$ 259,704.66
$ 886,620.00 $ 1,069,977.22 $ 1,178,112.45 $ 1,296,823.31 $ 1,363,449.47
$ 12,500.00 $ 12,500.00 $ 12,500.00 $ 12,500.00 $ 12,500.00

-$ 7,837.50 -$ 1,558.10 -$ 152.38 -$ 7.62 -$ 0.38

$ 891,282.50 $ 1,080,919.12 $ 1,190,460.07 $ 1,309,315.69 $ 1,375,949.09

1.3456 1.560896 1.81063936 2.1003416576 2.436396322816
1.21 1.331 1.4641 1.61051 1.771561

-$ 35,625.00

años de
depreciación depreciación actual Valor
acumulada
$ 700,000.00
10 $ 62,500.00 $ 187,500.00
2 $ 25,000.00 $ 100,000.00
$ 987,500.00

3 4 5 6 7

3 4 5 6 7
 1.0500 1.0500 1.0500 1.0500
$ 520.43 $ 520.43 $ 521.43 $ 522.43
7 8 9 10 .
$ 1,967,553.94 $ 2,065,931.64 $ 2,169,228.22 $ 2,277,689.63
$ 18,750.00
-$ 218,617.10 -$ 229,547.96 -$ 241,025.36 -$ 253,076.63
-$ 30,000.00 -$ 30,000.00 -$ 30,000.00 -$ 30,000.00
-$ 12,500.00 -$ 12,500.00 -$ 12,500.00 -$ 12,500.00

$ 1,706,436.84 $ 1,812,633.68 $ 1,885,702.86 $ 1,982,113.01

-$ 273,029.89 -$ 290,021.39 -$ 301,712.46 -$ 317,138.08
$ 1,433,406.94 $ 1,522,612.29 $ 1,583,990.41 $ 1,664,974.93
$ 12,500.00 $ 12,500.00 $ 12,500.00 $ 12,500.00

-$ 0.02 -$ 0.00 -$ 0.00 -$ 0.00

$ 987,500.00
$ 1,445,906.92 $ 1,535,112.29 $ 1,596,490.41 $ 1,677,474.93
2.82621973446656 3.27841489198121 3.8029612746982 4.41143507864991
1.9487171 2.14358881 2.357947691 2.5937424601

8 9 10

8 9 10
precio chamarra $250
1000

CF $20,000
cv $30
1.25 1.11
Concepto/año 0 1 2 3
ingresos $250,000 $312,500 $346,875
venta activo (recuperacion 50%)
costo variable -$30,000 -$37,500 -$41,625
costo fijo -$20,000 -$20,000 -$20,000
depreciación -$10,000 -$10,000 -$10,000
Valor en libros de la venta actual
utilidad bruta $190,000 $245,000 $275,250
impuestos(16%) 0.16 -$30,400 -$39,200 -$44,040
utilidad neta $159,600 $205,800 $231,210
Depreciacion $10,000 $10,000 $10,000
Valor en libros de la venta de activo
(años faltantes en la depreciacion)
Terrenos -$80,000
construccion -$200,000
Maquinaria -$100,000
Capital de trabajo -$25,000.00 -$6,250.00 -$687.50
valor de desecho
flujo de efectivo -$380,000 $144,600 $209,550 $240,523

costos desechables -$50,000 -$4,166.67 -$25,000.00

1.16
VAN (16%) 0 1 2 3
1.16 1.3456 1.560896

1.10
TIR (10%) 0 1 2 3
1.1 1.21 1.331

calculo del precio de la chamarra

$318.75 1000
1.25 1.11 1.025
 1 2 3 4

$318,750.00 $398,437.50 $442,265.63 $453,322.27

Valor de comvida contableDepreciacion año deprecia

terreno $80,000
construcciones $200,000 40 $5,000 10
maquinaria $100,000 10 $10,000 4
 1.025 1.025 1.025 1.025 1.025 1.025 1.025
4 5 6 7 8 9 10
$453,322.27 $464,655.32 $476,271.71 $488,178.50 $500,382.96 $512,892.53 $525,714.85
$50,000.00
-$42,666 -$43,732 -$44,826 -$45,946 -$47,095 -$48,272 -$49,479
-$20,000 -$20,000 -$20,000 -$20,000 -$20,000 -$20,000 -$20,000
-$10,000 -$10,000 -$10,000 -$10,000 -$10,000 -$10,000 -$10,000
-$40,000
$380,657 $390,923 $411,446 $412,232 $423,288 $434,620 $446,236
-$60,905 -$62,548 -$65,831 -$65,957 -$67,726 -$69,539 -$71,398
$319,752 $328,375 $345,615 $346,275 $355,562 $365,081 $374,838
$10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000

-$17.19 -$0.43 -$0.01 -$0.0003 -$0.000007 -$0.0000002 -$0.000000004

$290,000
$329,734 $338,375 $355,615 $356,275 $365,562 $375,081 $384,838

4 5 6 7 8 9 10
1.81063936 2.1003416576 2.4363963228 2.8262197345 3.278414892 3.8029612747 4.41143507865

4 5 6 7 8 9 10
1.4641 1.61051 1.771561 1.9487171 2.14358881 2.357947691 2.5937424601
Depreciacion a Valor contable
$80,000
$50,000 $150,000
$40,000 $60,000
$290,000