Inversion inicial $11,000

Numero de flujo 1 2 3 4
Valor de flujo 1,200.00 2,400.00 3,600.00 4,800.00
TIR Flujo 14% 12% 11% 13%

TIR Flujo descontado

K $11,000
1 1,200.00 14% 1,052.63
2 2,400.00 12% 1,913.27
3 3,600.00 11% 2,632.29
4 4,800.00 13% 2,943.93
5 6,000.00 12% 3,404.56
P.Arriba 11,946.68
Dividir
I.Inicial $11,000
IR 1.08606153499326

Inversion inicial $150,000

Numero de flujo 1 2 3 4
Valor de flujo - 80,000.00 100,000.00 120,000.00 140,000.00
TIR Flujo 2% 3% 6% 9%

TIR Flujo descontado

K $150,000
1- 80,000.00 2% - 78,431.37
2 100,000.00 3% 94,259.59
3 120,000.00 6% 100,754.31
4 140,000.00 9% 99,179.53
5 160,000.00 10% 99,347.41
6 180,000.00 14% 82,005.58
P.Arriba 397,115.05
Dividir
I.Inicial $150,000
IR 2.64743368099969

Ejercicio

Inversion inicial $500,000

Numero de flujo 1 2 3 4
Valor de flujo - 25,000.00 - 9,500.00 20,000.00 50,000.00
TIR Flujo 12% 11% 10% 9%

TIR Flujo descontado

K $500,000
1- 25,000.00 12% - 22,321.43
2- 9,500.00 11% - 7,710.41
 3 20,000.00 10% 15,026.30
4 50,000.00 9% 35,421.26
5 71,200.00 8% 48,457.52
6 80,000.00 7% 53,307.38
7 100,000.00 6% 66,505.71
8 150,000.00 5% 101,525.90
P.Arriba 290,212.23
Dividir
I.Inicial $500,000
IR 0.58

Proyecto 1
Flujo Valor original Valor descontado Valor acumulado
k -$500,000 -$500,000 -$500,000
1 -$25,000 -$21,186.44 -$521,186
2 -$9,500 -$6,822.75 -$528,009
3 $20,000 $12,172.62 -$515,837
4 $50,000 $25,789.44 -$490,047
5 $71,200 $31,122.18 -$458,925
6 $80,000 $29,634.52 -$429,290
7 $100,000 $31,392.50 -$397,898
8 $150,000 $39,905.72 -$357,992
$142,008
(Valor Presente Neto) VPN -$357,992.20
 5
6,000.00
12%

ACEPTA

5 6
160,000.00 180,000.00
10% 14%

ACEPTA

5 6 7 8
71,200.00 80,000.00 100,000.00 150,000.00
8% 7% 6% 5%
 290,212.23

NO ACEPTA

Proyecto 1
Flujo Valor original Valor acumulado
Tasa k -$500,000 -$500,000
18% 1 -$25,000 -$525,000
25,789.44 360 dias 2 -$9,500 -$534,500
$515,837 x dias 3 $20,000 -$514,500
7200.665856 4 $50,000 -$464,500
3 años 153 dias 5 $71,200 -$393,300
6 $80,000 -$313,300
TIR 53.72% 7 $100,000 -$213,300
8 $150,000 -$63,300
 $100,000 360 dias
$313,300 x dias
1127.88
6 años 239 dias

TIR -1.98%
 Considere que debe evaluar entre diversos proyectos de inversion Consdiera los siguientes datos y

Evaluaciones
Flujo Proyecto 1 TIR Proyecto 2 TIR
k $350,000 $350,000
1 -$76,000 7% -$78,000 7%
2 $120,000 5% $95,000 8%
3 $100,000 6% $97,000 12%
4 $230,000 8% $235,000 10%
5 $321,000 9% $356,000 9%

Interes 15% 15%

Evaluaciones
Flujo Proyecto 1 Depreciacion 1 Proyecto 2 Depreciacion 2
k $350,000 $70,000 $350,000 $70,000
1 -$76,000 $280,000.00 -$78,000 $280,000.00
2 $120,000 $210,000.00 $95,000 $210,000.00
3 $100,000 $140,000.00 $97,000 $140,000.00
4 $230,000 $70,000.00 $235,000 $70,000.00
5 $321,000 $0.00 $356,000 $0.00

Utilidad promedio $139,000 $141,000

Inversion Promedio $140,000.00 $140,000.00

RCP = 99.29% 100.71%

Proyecto 1 Proyecto
K $350,000 TIR IR K
1 -$76,000 7% - 71,028.04 1
2 $120,000 5% 108,843.54 2
3 $100,000 6% 83,961.93 3
4 $230,000 8% 169,056.87 4
5 $321,000 9% 208,627.98 5
P.Arriba 499,462.27
Dividir
I.Inicial $350,000
IR 1.42703505565706 ACEPTA

Proyecto 1
Flujo Valor original Valor acumulado
 k -$350,000 -$350,000
1 -$76,000 -$426,000
2 $120,000 -$306,000
3 $100,000 -$206,000
4 $230,000 $24,000
5 $321,000 $345,000
TIR 17.33% P. Recuperacion 3 años 323 dias

Proyecto 1
Flujo Valor original Valor descontado Valor acumulado
k -$350,000 -$350,000 -$350,000
1 -$76,000 -$66,086.96 -$416,087
2 $120,000 $90,737.24 -$325,350
3 $100,000 $65,751.62 -$259,598
4 $230,000 $131,503 -$128,095
5 $321,000 $159,593.73 $31,499
TIR 2.03%
SUMA $381,498.89
INVERSION $350,000
VPN $31,498.89

Resultados
Proyecto 1 Proyecto 2
RCP 99.29% 100.71%
TIR 2.03% 1.81%
VPN $31,498.89 $29,143.57
P. Recuperacion 3 años 323 dias 4 años 2 dias
P. Recuperacion D 4 años 289 dias 4 años 301 dias
Consdiera los siguientes datos y calcula: IR, TIR, VPN, y RCP de cada proyecto

IR
TIR

12%
11%
10%
9%
8%
7%
6%
5%
Dividir P.Arriba
I.Inicial

Proyecto 2
$350,000 TIR IR
-$78,000 7% - 72,897.20
$95,000 8% 81,447.19
$97,000 12% 69,042.68
$235,000 10% 160,508.16
$356,000 9% 231,375.57
P.Arriba 469,476.41
Dividir
I.Inicial $350,000
IR 1.34 ACEPTA

Proyecto 2 $356,000 360

Flujo Valor original Valor acumulado $1,000 x
 k -$350,000 -$350,000 1.01123596
1 -$78,000 -$428,000 4 años 2 dias
2 $95,000 -$333,000
3 $97,000 -$236,000 $230,000 360
4 $235,000 -$1,000 $206,000 x
5 $356,000 $355,000 322.434783
TIR 17.08% P. Recuperacion 4 años 2 dias 3 años 322 dias

Proyecto 2 $176,995 360

Flujo Valor original Valor descontado Valor acumulado $147,851 x
k -$350,000 -$350,000 -$350,000 300.723248
1 -$78,000 -$67,826.09 -$417,826 4 años 301 dias
2 $95,000 $71,833.65 -$345,992
3 $97,000 $63,779.07 -$282,213 $159,594 360
4 $235,000 $134,362 -$147,851 $128,095 x
5 $356,000 $176,994.92 $29,144 288.947092
TIR 1.81% 4 años 289 dias
SUMA $379,143.57
INVERSION $350,000
VPN $29,143.57
 0.58 NO ACEPTA
Flujo descontado

- 22,321.43
- 7,710.41
15,026.30
35,421.26 290,212.23
48,457.52
53,307.38
66,505.71
101,525.90
290,212.23
$500,000

dias
dias
dias
dias

dias
dias

dias
dias
 Considere que debe evaluar entre diversos proyectos de inversion Consdiera los siguientes datos y calcula

Evaluaciones
Flujo Proyecto 1 TIR Proyecto 2 TIR
k $1,269,000 $1,269,000
1 -$101,520 10.00% -$101,520 10.00%
2 -$50,000 9.50% -$85,000 9.50%
3 $100,000 9.00% $110,000 8.00%
4 $250,000 8.50% $235,000 8.50%
5 $400,000 9.00% $376,000 10.00%
6 $570,000 8.50% $600,000 9.50%
7 $640,000 10.00% $700,000 9.00%
8 $720,000 8.00% $720,000 8.00%
9 $878,000 7.00% $878,000 7.00%
10 $1,000,000 6.50% $1,000,000 6.50%

Interes 11.25% 11.25%

Evaluaciones
Flujo Proyecto 1 Depreciacion 1 Proyecto 2 Depreciacion 2
k $1,269,000 $126,900 $1,269,000 $126,900
1 -$101,520 $1,142,100.00 -$101,520 $1,142,100.00
2 -$50,000 $1,015,200.00 -$85,000 $1,015,200.00
3 $100,000 $888,300.00 $110,000 $888,300.00
4 $250,000 $761,400.00 $235,000 $761,400.00
5 $400,000 $634,500.00 $376,000 $634,500.00
6 $570,000 $507,600.00 $600,000 $507,600.00
7 $640,000 $380,700.00 $700,000 $380,700.00
8 $720,000 $253,800.00 $720,000 $253,800.00
9 $878,000 $126,900.00 $878,000 $126,900.00
10 $1,000,000 $0.00 $1,000,000 $0.00

Utilidad promedio $440,648 $443,248

Inversion Promedio $571,050.00 $571,050.00

RCP = 77.16% 77.62%

Proyecto 1 Proyecto 2
K $1,269,000 TIR IR K
 1 -$101,520 10.00% - 92,290.91 1
2 -$50,000 9.50% - 41,700.55 2
3 $100,000 9.00% 77,218.35 3
4 $250,000 8.50% 180,393.57 4
5 $400,000 9.00% 259,972.55 5
6 $570,000 8.50% 349,378.70 6
7 $640,000 10.00% 328,421.20 7
8 $720,000 8.00% 388,993.60 8
9 $878,000 7.00% 477,573.83 9
10 $1,000,000 6.50% 532,726.04 10
P.Arriba 2,553,031.28
Dividir
I.Inicial $1,269,000
IR 2.01 ACEPTA

Proyecto 1
Flujo Valor original Valor acumulado
k -$1,269,000 -$1,269,000
1 -$101,520 -$1,370,520
2 -$50,000 -$1,420,520
3 $100,000 -$1,320,520
Tercero esto 4 $250,000 -$1,070,520
5 $400,000 -$670,520
6 $570,000 -$100,520
7 $640,000 $539,480
8 $720,000 $1,259,480
9 $878,000 $2,137,480
10 $1,000,000 $3,137,480
TIR 10.99% P. Recuperacion 5 años 324 dias

Proyecto 1
Flujo Valor original Valor descontado Valor acumulado
k -$1,000,000 -$1,000,000 -$1,000,000
1 -$125,000 -$112,359.55 -$1,112,360
2 -$75,000 -$60,598.41 -$1,172,958
Segundo esto 3 $100,000 $72,627.31 -$1,100,331
4 $250,000 $163,207.43 -$937,123
5 $400,000 $234,725.29 -$702,398
6 $500,000 $263,736.29 -$438,662
7 $725,000.00 $343,746.17 -$94,915
8 $890,000 $379,306.12 $284,391
TIR 15.36% 3.69%
SUMA $1,284,390.65 $284,390.65
INVERSION $1,269,000
VPN $15,390.65
P. Recuperacion 7 años 91 dias
 Resultados
Proyecto 1 Proyecto 2
RCP 76.14% 74.94%
IR 1.67 1.64
VPN $148,750.33 $280,978.55
P. Recuperacion 5 años 324 dias 5 años 329 dias
P. Recuperacion DES 7 años 91 dias 7 años 95 dias
diera los siguientes datos y calcula: IR, TIR, VPN, y RCP de cada proyecto

Cuarto esto

Proyecto 2
$1,269,000 TIR IR
 -$101,520 10.00% - 92,290.91 Primero esto
-$85,000 9.50% - 70,890.93
$110,000 8.00% 87,321.55
$235,000 8.50% 169,569.96
$376,000 10.00% 233,466.42
$600,000 9.50% 348,069.95
$700,000 9.00% 382,923.97
$720,000 8.00% 388,993.60
$878,000 7.00% 477,573.83
$1,000,000 6.50% 532,726.04
P.Arriba 2,457,463.46
Dividir
I.Inicial $1,269,000
IR 1.94 ACEPTA
Proyecto 2
Proyecto 2 $600,000 360
Flujo Valor original Valor acumulado $734,520 x
k -$1,269,000 -$1,269,000 440.712
1 -$101,520 -$1,370,520 5 años 329 dias
2 -$85,000 -$1,455,520 Proyecto 1
3 $110,000 -$1,345,520 $570,000 360
4 $235,000 -$1,110,520 $670,520 x
5 $376,000 -$734,520 423.486316
6 $600,000 -$134,520 5 años 324 dias
7 $700,000 $565,480
8 $720,000 $1,285,480
9 $878,000 $2,163,480
10 $1,000,000 $3,163,480
TIR 10.99% P. Recuperacion 5 años 329 dias

Proyecto 2 $360,128 360

Flujo Valor original Valor descontadValor acumulado $94,114 x
k -$1,000,000 -$1,000,000 -$1,000,000 94.0806057
1 -$115,000 -$103,371 -$1,103,371 7 años 95 dias
2 -$85,000 -$68,678 -$1,172,049
3 $110,000 $79,890 -$1,092,159 $379,306 360
4 $235,000 $153,415 -$938,744 $94,915 x
5 $376,000 $220,642 -$718,102 90.0844128
6 $525,000 $276,923 -$441,179 7 años 91 dias
7 $732,000 $347,065 -$94,114
8 $845,000 $360,128 $266,014
TIR 15.13% 3.49%
SUMA $1,266,013.74 $266,013.74
INVERSION $1,269,000
VPN -$2,986.26
P. Recuperacion 7 años 95 dias
dias
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dias
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