PRESUPUESTO DE INVERSIONES

INVERSIONES FIJAS
Costo del % Depreciación
Descripción
Activo Dep. Anual
Terrenos Q. 550,000.00
Edificios Q. 500,000.00 5% Q. 25,000.00
Maquinaria Q. 600,000.00 20% Q. 120,000.00
Vehículos Q. 360,000.00 20% Q. 72,000.00
Q. 2,010,000.00 Q. 217,000.00
INVERSIONES DIFERIDAS
Costo del % Amortización
Descripción
Activo Dep. Anual
Activos Intangibles Q. 100,000.00 20% Q. 20,000.00

CAPITAL DE TRABAJO Q. 100,000.00

TOTAL INVERSIONES Q. 2,210,000.00

Numeral 2 y 9

PRESUPUESTO DE VENTAS
FRESA MANZANA
Ventas Anuales
Año Cajas Total U. Precio Vta. Fresa Cajas Total U. Precio Vta. Manzana
1 4,000 12 48,000 Q.17.00 Q. 816,000.00 3,000 12 36,000 Q.18.50 Q. 666,000.00 Q. 1,482,000.00
2 4,000 12 48,000 Q.17.00 Q. 816,000.00 3,000 12 36,000 Q.18.50 Q. 666,000.00 Q. 1,482,000.00
3 4,500 12 54,000 Q.18.00 Q. 972,000.00 3,500 12 42,000 Q.19.50 Q. 819,000.00 Q. 1,791,000.00
4 5,000 12 60,000 Q.18.00 Q. 1,080,000.00 4,000 12 48,000 Q.19.50 Q. 936,000.00 Q. 2,016,000.00
5 5,500 12 66,000 Q.18.00 Q. 1,188,000.00 4,500 12 54,000 Q.19.50 Q. 1,053,000.00 Q. 2,241,000.00
Numeral 5 y 6

PRESUPUESTO DE COSTOS VARIABLES

FRESA MANZANA Total Costos
Año Cajas Total U. Costo U. Costo Fresa Cajas Total U. Costo U. Costo Manzana Variables
1 4,000 12 48,000 Q.8.50 Q. 408,000.00 3,000 12 36,000 Q.9.40 Q. 338,400.00 Q. 746,400.00
2 4,000 12 48,000 Q.8.50 Q. 408,000.00 3,000 12 36,000 Q.9.40 Q. 338,400.00 Q. 746,400.00
3 4,500 12 54,000 Q.9.00 Q. 486,000.00 3,500 12 42,000 Q.9.90 Q. 415,800.00 Q. 901,800.00
4 5,000 12 60,000 Q.9.00 Q. 540,000.00 4,000 12 48,000 Q.9.90 Q. 475,200.00 Q. 1,015,200.00
5 5,500 12 66,000 Q.9.00 Q. 594,000.00 4,500 12 54,000 Q.9.90 Q. 534,600.00 Q. 1,128,600.00
Numeral 7
 INVESTIGACIÓN: Unidad VI

Sacado de libros
entrega 5 de nov en grupo

ESTADO DE AMORTIZACIÓN
Año Cuota Nivelada Intereses Abono Cap. Saldo
0 Q. 1,000,000.00
1 Q. 257,092.46 Q. 90,000.00 Q. 167,092.46 Q. 832,907.54
2 Q. 257,092.46 Q. 74,961.68 Q. 182,130.78 Q. 650,776.76
3 Q. 257,092.46 Q. 58,569.91 Q. 198,522.55 Q. 452,254.21
4 Q. 257,092.46 Q. 40,702.88 Q. 216,389.58 Q. 235,864.63
5 Q. 257,092.46 Q. 21,227.82 Q. 235,864.64 Q. (0.02)
Numeral 4
 FLUJO DE FONDOS DEL INVERSIONISTA
Ejercicio de Clase 2018
0 1 2 3 4 5
TOTAL VENTAS 1,482,000.00 1,482,000.00 1,791,000.00 2,016,000.00 2,241,000.00
Costos variables 746,400.00 746,400.00 901,800.00 1,015,200.00 1,128,600.00
Costos fijos 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00
Depreciaciones 217,000.00 217,000.00 217,000.00 217,000.00 217,000.00
Amortización diferidos 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Intereses s/préstamos 90,000.00 74,961.68 58,569.91 40,702.88 21,227.82
Utilidad Bruta 258,600.00 273,638.32 443,630.09 573,097.12 704,172.18
Impuesto Sobre la Renta 64,650.00 68,409.58 110,907.52 143,274.28 176,043.05
Utilidad Neta 193,950.00 205,228.74 332,722.57 429,822.84 528,129.14
Depreciaciones 217,000.00 217,000.00 217,000.00 217,000.00 217,000.00
Amortización diferidos 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Inversión Inicial 2,210,000
Préstamo 1,000,000
Valor recuperable (desecho) 1,200,000
Amortización préstamo 167,092.46 182,130.78 198,522.55 216,389.58 235,864.64
Flujo Neto de Fondos 1,210,000.00 263,857.54 260,097.96 371,200.02 450,433.26 1,729,264.49
Flujo de Fondos Actualizado 1,210,000.00 219,881.28 180,623.58 214,814.82 217,222.83 694,952.62
Tasa de Oportunidad 20%
VAN 317,495.14 POSITIVO
TIR 28.08988226% mayor tasa interna de retorno

RELACIÓN BENEFICIO COSTO (B/C)

INGRESOS
Ventas 1,482,000 1,482,000 1,791,000 2,016,000 2,241,000
Préstamo 1,000,000
Valor de comercial 1,200,000
SUMAN LOS INGRESOS 1,000,000.00 1,482,000.00 1,482,000.00 1,791,000.00 2,016,000.00 3,441,000.00
Ingresos actualizados 1,000,000.00 1,235,000.00 1,029,166.67 1,036,458.33 972,222.22 1,382,860.73
SUMA V/A DE INGRESOS 6,655,707.95
EGRESOS
Costos variables 746,400.00 746,400.00 901,800.00 1,015,200.00 1,128,600.00
Costos fijos 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00
Intereses s/préstamos 90,000.00 74,961.68 58,569.91 40,702.88 21,227.82
Impuesto Sobre la Renta 64,650.00 68,409.58 110,907.52 143,274.28 176,043.05
Inversión Inicial 2,210,000
Amortización préstamo 167,092.46 182,130.78 198,522.55 216,389.58 235,864.64
SUMAN LOS EGRESOS 2,210,000.00 1,218,142.46 1,221,902.04 1,419,799.98 1,565,566.74 1,711,735.51
Egresos acualizados 2,210,000 1,015,118.72 848,543.08 821,643.51 754,999.39 687,908.11
SUMA V/A DE EGRESOS 6,338,212.81
RELACIÓN B/C 6,655,707.95 6,338,212.81 1.0501
Prueba (-)
V/A Ingresos 6,655,707.95
V/A Egresos 6,338,212.81
IGUAL al VAN 317,495.14

ESTADO DE AMORTIZACIÓN
Año Cuota Nivelada Intereses Abono Cap. Saldo
1,000,000.00
1 257,092.46 90,000.00 167,092.46 832,907.54
2 257,092.46 74,961.68 182,130.78 650,776.76
3 257,092.46 58,569.91 198,522.55 452,254.21
4 257,092.46 40,702.88 216,389.58 235,864.63
5 257,092.46 21,227.82 235,864.64 (0.02)
 (2,210,000.00) 2,210,000.00
1 263,857.54 263,857.54
2 260,097.96 523,955.50
3 371,200.02 895,155.52
4 450,433.26 1,345,588.78 864,411.22
5 1,729,264.49 3,074,853.27

0.49987218646 6.00
Numeral 8 enunciado
 V.A.Ingresos
Ingresos Egresos Flujo Neto 20% 25% 30% 25%
0 400,000.00 (1,210,000.00) (1,210,000.00) (1,210,000.00) (1,210,000.00)
1 210,000.00 200,000.00 263,857.54 219,881.28 211,086.03 202,967.34
2 290,000.00 250,000.00 260,097.96 180,623.58 166,462.69 153,904.12
3 375,000.00 300,000.00 371,200.02 214,814.82 190,054.41 168,957.68
4 525,000.00 350,000.00 450,433.26 217,222.83 184,497.46 157,709.20
5 625,000.00 450,000.00 1,729,264.49 694,952.62 566,645.39 465,741.21

2,025,000.00 1,550,000.00 VAN 317,495.14 108,745.99 (60,720.46) 0.00

TIR= 28.0898823% B/C =
Tasa de Oportunidad 20%

r1 25%
r2 30%
VAN + 108,745.99
VAN - (60,720.46)

(R2-R1) 0.05
0.6416962871
RESPUESTA 0.2820848144 19.11%

CASO No. 2 2018

V.A.Ingresos
Ingresos Egresos Flujo Neto 25% 20% 15% 25%
0 400,000.00 (400,000.00) (400,000.00) (400,000.00) (400,000.00)
1 210,000.00 200,000.00 10,000.00 8,000.00 8,333.33 8,695.65 168,000.00
2 290,000.00 250,000.00 40,000.00 25,600.00 27,777.78 30,245.75 185,600.00
3 375,000.00 300,000.00 75,000.00 38,400.00 43,402.78 49,313.72 192,000.00
4 525,000.00 350,000.00 175,000.00 71,680.00 84,394.29 100,056.82 215,040.00
5 625,000.00 450,000.00 175,000.00 57,344.00 70,328.58 87,005.93 204,800.00
6 975,000.00 525,000.00 450,000.00 117,964.80 150,704.09 194,547.42 255,590.40

3,000,000.00 2,075,000.00 VAN (81,011.20) (15,059.16) 69,865.28 1,221,030.40

TIR= 19.0140979% B/C =
Tasa de Oportunidad 25%

r1 15%
r2 20%
VAN + 69,865.28
VAN - (15,059.16)

(R2-R1) 0.05
 0.8226758184
RESPUESTA 0.1911337909
19.11%
V.A.Egresos
25%

0.00
#DIV/0!

V.A.Egresos
25%
400,000.00
160,000.00
160,000.00
153,600.00
143,360.00
147,456.00
137,625.60
valor actual neto positivo
1,302,041.60
0.9378
(81,011.20)