Ensayo

INSTITUTO TECNOLÓGICO DE
VILLAHERMOSA.
MATERIA:
INGENIERÍA ECONÓMICA.
CATEDRATICO:
M.C. ZINATH JAVIER GERÓNIMO.
CARRERA:
ING.GESTIÓN EMPRESARIAL.
INTEGRANTES DEl EQUIPO:.

• DILBERT SANCHEZ KENEDY
ALBERTO.
• LÓPEZ PÉREZ ARELY EUNICE.
• VALENCIA GARCÍA CRISTHEL.
• VALLE LEPE MARCOS ISAAC.
R
LIJADORA ELÉCTRICA
EVALUACIÓN DE ALTERNATIVAS
TIPO A TIPO B
Costo inicial $497.00 $530.00
Costo de operación $170.00 $250.00
Valor de salvamento $49.70 $53.00
Vida útil 10 años 10 años
black decker
VPA= CIA + COA (P/A, 25%, N)-VS (P/F, 25%, N)

VPA=$497.00+ $170.00(3.5705)-$49.70(0.1074)= $1098.64
VPB=$530.00+ $250.00(3.5705)-$53.00(0.1074)=$1416.93
¿ Cuál es la mejor opción?

R= VPA=$1098.64
 DEPRECIACIÓN EN LÍNEA RECTA:
𝑩−𝑽𝒔 $497.00−$49.70
Dt= = = $44.73
𝒏 10
n Concepto Cargo Valor del 600
Anual Activo
0 $497.00 --------------- --------------- 500
1 $497.00 $44.73 $452.27

400
2 $452.27 $44.73 $407.54
3 $407.54 $44.73 $362.81
300
4 $362.81 $44.73 $318.08
5 $318.08 $44.73 $273.35 200
6 $273.35 $44.73 $228.62
7 $228.62 $44.73 $183.89 100
8 $183.89 $44.73 $139.16

0
9 $139.16 $44.73 $94.43 1 2 3 4 5 6 7 8 9 10
10 $94.43 $44.73 $49.70
 DEPRECIACIÓN FISCAL:
B=$497.00
Depreciación= 10%
 VALOR EN LIBROS:
VLT= B-tDt Concepto % Depreciaci Valor
ón
VLT1=$497.00-1($44.73)=$452.27
$497.00 10% $49.70 $447.30
VLT2=$497.00-2($44.73)=$407.54
VLT3=$497.00-3($44.73)=$362.81 $447.30 10% $44.73 $402.57
VLT4=$497.00-4($44.73)=$318.08 $402.57 10% $40.257 $362.32
VLT5=$497.00-5($44.73)=$273.33 $362.33 10% $36.23 $326.10
VLT6=$497.00-6($44.73)=$228.62
$326.10 10% $32.61 $293.49
VLT7=$497.00-7($44.73)=$183.89
VLT8=$497.00-8($44.73)=$139.16 $293.49 10% $29.34 $264.15
VLT9=$497.00-9($44.73)=$94.43 $264.15 10% $26.41 $237.74
VLT10=$497.00-10($44.73)=$49.70 $237.74 10% $23.77 $213.97
$213.97 10% $21.39 $192.58
$192.58 10% $19.25 $173.33
SDD=MÉTODO DE DEPRECIACIÓN ACELERADA
 TASA DE DEPRECIACIÓN:
𝟐 2
dm=𝒏= 10 = 0.2
Depreciación acelerada
 DEPRECIACIÓN ACELERADA: 120
Dt= 𝒅 𝑩 (𝟏 − 𝒅)𝒕−𝟏
100
Dt= 0.2 $497.00 (1 − 0.2)1−1 = $99.4
Dt= 0.2 $497.00 (1 − 0.2)2−1 = $79.52 80
Dt= 0.2 $497.00 (1 − 0.2)3−1 = $63.61
Dt= 0.2 $497.00 (1 − 0.2)4−1 = $50.89 60
Dt= 0.2 $497.00 (1 − 0.2)5−1 = $40.71
Dt= 0.2 $497.00 (1 − 0.2)6−1 = $32.57 40
Dt= 0.2 $497.00 (1 − 0.2)7−1 = $26.05
Dt= 0.2 $497.00 (1 − 0.2)8−1 = $20.84 20
Dt= 0.2 $497.00 (1 − 0.2)9−1 = $16.67
Dt= 0.2 $497.00 (1 − 0.2)10−1 = $13.34 0
1 2 3 4 5 6 7 8 9 10
VLT= B(1−d)𝒕
VLT=$497.00(1 − 0.2)1 = $397.60
VLT=$497.00(1 − 0.2)2 = $318.08
VLT=$497.00(1 − 0.2)3 = $254.46
VLT=$497.00(1 − 0.2)4 = $203.57
VLT=$497.00(1 − 0.2)5 = $162.85
VLT=$497.00(1 − 0.2)6 = $130.28
VLT=$497.00(1 − 0.2)7 = $104.22
VLT=$497.00(1 − 0.2)8 = $83.38
VLT=$497.00(1 − 0.2)9 = $66.70
VLT=$497.00(1 − 0.2)10 = $52.36
CORTADORA DE METAL
TIPO A TIPO B
Costo inicial $7869.00 $8562.00
VPA= CIA + COA (P/A, 25%, N)-VS (P/F, 25%, N) ¿ Cuál es la mejor opción?
VPA=$7869.00+ $250.00(3.5705)-786.9(0.1074)= $8677.11 R= VPA=$8677.11
VPB=$8562.00+ $330.00(3.5705)-856.2(0.1074)=$9648.30
 DEPRECIACIÓN EN LÍNEA RECTA:
𝐁−𝐕𝐬 $7869.00−$786.90
Dt= = = $708.21
𝐧 10
n Concepto Cargo Valor del 9000

Anual Activo
8000
0 $7869.00 --------------- ---------------
7000
1 $7869.00 $708.21 $7160.79
6000
2 $7160.79 $708.21 $6452.58
5000
3 $6452.58 $708.21 $5744.37
4000
4 $5744.37 $708.21 $5036.16
3000
5 $5036.16 $708.21 $4327.95
2000
6 $4327.95 $708.21 $3619.74
1000
7 $3619.74 $708.21 $2911.53
0
8 $2911.53 $708.21 $2203.32
9 $2203.32 $708.21 $1495.11
10 $1495.11 $708.21 $786.90
B=$7869.00
Depreciación= 10%
concepto % Depreciación Valor
VLT= B-tDt
$7869.00 10% $786.9 $7082.1
VLT1=$7869.00-1(708.21)=$7160.79 $7082.10 10% $708.21 $6373.89
VLT2=$7869.00-2(708.21)=$6452.58 $6373.89 10% $637.38 $5736.51
VLT3=$7869.00-3(708.21)=$5744.37
$5736.51 10% $573.65 $5162.86
VLT4=$7869.00-4(708.21)=$5036.16
VLT5=$7869.00-5(708.21)=$4327.95 $5162.86 10% $516.28 $4646.58
VLT6=$7869.00-6(708.21)=$3619.74 $4646.58 10% $464.65 $4181.93
VLT7=$7869.00-7(708.21)=$2911.53 $4181.93 10% $418.19 $3763.74
VLT8=$7869.00-8(708.21)=$2203.32
$3763.74 10% $376.37 $3387.37
VLT9=$7869.00-9(708.21)=$1495.11
VLT10=$7869.00-10(708.21)=$786.9 $3387.37 10% $338.73 $3048.64
$3048.64 10% $304.86 $2743.78
𝟐 2
dm=𝒏= 10 = 0.2
1800
𝒕−𝟏
Dt= 𝒅 𝑩 (𝟏 − 𝒅)
Dt= 0.2 $7869.00 (1 − 0.2)1−1 = $1573.801400
Dt= 0.2 $7869.00 (1 − 0.2)2−1 = $1259.041200
Dt= 0.2 $7869.00 (1 − 0.2)3−1 = $1007.23
1000
Dt= 0.2 $7869.00 (1 − 0.2)4−1 = $805.78
Dt= 0.2 $7869.00 (1 − 0.2)5−1 = $644.62 800
Dt= 0.2 $7869.00 (1 − 0.2)6−1 = $515.70 600
Dt= 0.2 $7869.00 (1 − 0.2)7−1 = $412.56
Dt= 0.2 $7869.00 (1 − 0.2)8−1 = $330.04 400
Dt= 0.2 $7869.00 (1 − 0.2)9−1 = $264.03 200
Dt= 0.2 $7869.00 (1 − 0.2)10−1 = $211.23
0
1 2 3 4 5 6 7 8 9 10
VLT= B(1−d)𝒕
VLT=$7869.00(1 − 0.2)1 = $6295.20
VLT=$7869.00(1 − 0.2)2 = $5036.16
VLT=$7869.00(1 − 0.2)3 = $4028.92
VLT=$7869.00(1 − 0.2)4 = $3223.14
VLT=$7869.00(1 − 0.2)5 = $2578.51
VLT=$7869.00(1 − 0.2)6 = $2062.81
VLT=$7869.00(1 − 0.2)7 = $1650.24
VLT=7$869.00(1 − 0.2)8 = $1320.19
VLT=$7869.00(1 − 0.2)9 = $1056.15
VLT=$7869.00(1 − 0.2)10 = $844.92
MESA DE TRABAJO
TIPO A TIPO B
Costo inicial $1,200.00 $1,500.00
VPA: COI + COP (P/A,25%,n) – VS (P/F,25%,n)
VPA= $1,200.00 + $365.00 (3.5707) – $120.00 (0.1074) = $2490.41

VPB= $1,500.00 + $450.00 (3.5707) – $150.00 (0.1074) = $3090.705
¿ Cuál es la mejor opción ?

R= VPA=$2,490.41
 DEPRECIACIÓN EN LÍNEA RECTA.
𝐁−𝐕𝐬 $1200.00−$120.00
Dt= = = $108.00
𝐧 10
CONCEPTO CARGO ANUAL VALOR DEL

ACTIVO Depreciacion en linea recta
0 $1,200.00 ------------------- ------------------- 1400
1 $1,200.00 $108.00 $1,092.00 1200
2 $1,092.00 $108.00 $984.00 1000
3 $984.00 $108.00 $876.00 800

4 $876.00 $108.00 $768.00 600
5 $768.00 $108.00 $660.00 400
6 $660.00 $108.00 $552.00 200
7 $552.00 $108.00 $444.00 0
1 2 3 4 5 6 7 8 9 10
8 $444.00 $108.00 $336.00
9 $336.00 $108.00 $228.00
10 $228.00 $108.00 $120.00
B= 1,200.00
Depreciación 10%
 VALOR EN LIBROS: Concepto % Depreciación Valor

VL= B-t(Dt) $1200.00 10% $120.00 $1,080.00
VL1=$1,200.00-1($108.00)=$1092.00
VL2=$1,200.00-2($108.00)=$984.00 $1080.00 10% $108.00 $972.00
VL3=$1,200.00-3($108.00)=$876.00 $972.00 10% $97.20 $874.80
VL4=$1,200.00-4($108.00)=$768.00
VL5=$1,200.00-5($108.00)=$660.00 $874.8 10% $87.48 $787.32
VL6=$1,200.00-6($108.00)=$552.00 $787.32 10% $78.73 $708.59
VL7=$1,200.00-7($108.00)=$444.00
VL8=$1,200.00-8($108.00)=$336.00 $708.59 10% $70.85 $637.74
VL9=$1,200.00-9($108.00)=$228.00 $637.74 10% $63.77 $573.97
VL10=$1,200.00-10($108.00)=$120.00
$573.97 10% $57.39 $516.58
$516.58 10% $51.65 $464.93
$464.93 10% $46.49 $418.44
𝟐 𝟐 300
D= 𝒏 = =0.2
𝟏𝟎
250
 DEPRECIACIÓN ACELERADA:
D1=(0.2)($1,200.00)(1 − 0.2)1−1 = $240.00 200
D2=(0.2)($1,200.00)(1 − 0.2)2−1 = $192.00

D3=(0.2)($1,200.00)(1 − 0.2)3−1 = $153.60 150
D4=(0.2)($1,200.00) 1 − 0.2 4−1 = $122.88

D5=(0.2)($1,200.00)(1 − 0.2)5−1 = $98.304 100
D6=(0.2)($1,200.00) 1 − 0.2 6−1 = $78.64
D7=(0.2)($1,200.00)(1 − 0.2)7−1 = $62.91 50
D8=(0.2)($1,200.00)(1 − 0.2)8−1 = $50.33
D9=(0.2)($1,200.00)(1 − 0.2)9−1 = $40.26
0
D10=(0.2)($1,200.00)(1 − 0.2)10−1 = $32.21 1 2 3 4 5 6 7 8 9 10
VL1=$1,200.00 1 − 0.2 1 = $960.00
VL2=$1,200.00 1 − 0.2 2 = $768.00
VL3=$1,200.00 1 − 0.2 3 = $614.40
VL4=$1,200.00 1 − 0.2 4 = $491.52
VL5=$1,200.00 1 − 0.2 5 = $393.21
VL6=$1,200.00 1 − 0.2 6 = $314.57
VL7=$1,200.00 1 − 0.2 7 = $251.65
VL8=$1,200.00 1 − 0.2 8 = $201.32
VL9=$1,200.00 1 − 0.2 9 = $161.06
VL10=$1,200.00 1 − 0.2 10 = $128.84
PISTOLA DE PINTURA
 EVALUACIÓN DE ALTERNATIVAS
TIPO A TIPO B
Costo inicial $660.00 $750.00
VPA= $ 660.00 + $140.00 (3.5705) – $66.00 (0.1074) = $1,152.78

VPB= $ 750.00 + $280.00 (3.5705) – $75.00 (0.1074) = $1,741.68

R= VPA=1,152.78
𝐵−Vs $660.00−$66.00
Dt= = =$59.40
𝑛 10
CONCEPTO CARGO ANUAL VALOR DEL DLR

ACTIVO 700
0 $660.00 ---------------------- ------------------
1 $660.00 $59.40 $600.60 600
2 $600.60 $59.40 $541.20
500
3 $541.20 $59.40 $481.80
4 $481.80 $59.40 $422.40 400
5 $422.40 $59.40 $363.00
300
6 $363.00 $59.40 $303.60
7 $303.60 $59.40 $244.20 200
8 $244.20 $59.40 $184.80
100
9 $184.80 $59.40 $125.40
10 $125.40 $59.40 $66.00 0
1 2 3 4 5 6 7 8 9 10
B= 660.00
Depreciación 10%
 VALOR EN LIBRO: Concepto % Depreciación Valor
VL= B-t(Dt)
VL1=$660.00-1($59.4)=$600.60 $660.00 10% $66.00 $594.00
VL2=$660.00-2($59.4)=$541.20 $594.00 10% $59.40 $534.60
VL3=$660.00-3($59.4)=$481.80
VL4=$660.00-4($59.4)=$422.40 $534.60 10% $53.46 $481.14
VL5=$660.00-5($59.4)=$363.00 $481.14 10% $48.11 $433.03
VL6=$660.00-6($59.4)=$303.60
VL7=$660.00-7($59.4)=$244.20 $433.03 10% $43.30 $389.73
VL8=$660.00-8($59.4)=$184.80 $389.73 10% $38.97 $350.76
VL9=$660.00-9($59.4)=$125.40
$350.76 10% $35.07 $315.69
VL10=$660.00-10($59.4)=$66.00
$315.69 10% $31.56 $284.13
$284.13 10% $28.41 $255.72
$255.72 10% $25.57 $230.15
𝟐 𝟐
D= 𝒏 = =0.2
𝟏𝟎
140

D1=(0.2)($660.00) 1 − 0.2 1−1 =$132.00
100
D2=(0.2)($660.00) 1 − 0.2 2−1 =$105.60
D3=(0.2)($660.00) 1 − 0.2 3−1 =$84.48 80
D4=(0.2)($660.00) 1 − 0.2 4−1 =$67.58
D5=(0.2)($660.00) 1 − 0.2 5−1 =$54.06 60
D6=(0.2)($660.00) 1 − 0.2 6−1 =$43.25

40
D7=(0.2)($660.00) 1 − 0.2 7−1 =$34.60
D8=(0.2)($660.00) 1 − 0.2 8−1 =$27.68 20
D9=(0.2)($660.00) 1 − 0.2 9−1 =$22.14
0
D10=(0.2)($660.00) 1 − 0.2 10−1 =$17.71
1 2 3 4 5 6 7 8 9 10
 VALOR EN LIBRO:
VL1=$660.00 1 − 0.4 1 = $396.00
VL2=$660.00 1 − 0.4 2 = $237.60
VL3=$660.00 1 − 0.4 3 = $142.56
VL4=$660.00 1 − 0.4 4 = $85.53
VL5=$660.00 1 − 0.4 5 = $51.32
VL6=$660.00 1 − 0.4 6 = $30.79
VL7=$660.00 1 − 0.4 7 = $18.47
VL8=$660.00 1 − 0.4 8 = $11.08
VL9=$660.00 1 − 0.4 9 = $6.65
VL10=$660.00 1 − 0.4 10 = $3.99
PISTOLA DE CLAVOS.
ANÁLISIS DE ALTERNATIVAS.
TIPO A TIPO B
Costo inicial $1,809.00 $2,435.00
VPA= $1,809.00+$450.00(3.5705)-$180.90(0.1074)=$3,396.29
VPB= $2,435.00+$500.00(3.5705)-$243.50(0.1074)=$4,194.09

R= VPA=$3,396,29
𝑩−𝑽𝒔 $1,809.00−$180.90
Dt= = =$162.81
𝒏 10
n CONCEPTO CARGO VALOR DEL

ANUAL ACTIVO 2000
0 $1,809.00 ------------- -------------- 1800 $1,809.00
1 $1,809.00 $162.81 $1,646.19 1600 $1,646.19
$1,483.38
2 $1,646.19 $162.81 $1,483.38 1400
$1,320.57
3 $1,483.38 $162.81 $1,320.57 1200
$1,157.76
1000 $994.95
4 $1,320.57 $162.81 $1,157.76
800 $832.14
5 $1,157.76 $162.81 $994.95 $669.33
600
6 $994.95 $162.81 $832.14 $506.52
400
$343.71
7 $832.14 $162.81 $669.33
200 $180.90
8 $669.33 $162.81 $506.52 0
0 1 2 3 4 5 6 7 8 9 10
9 $506.52 $162.81 $343.71
10 $343.71 $162.81 $180.90
B= 1,809.00
 VALOR EN LIBROS: Depreciación 10%
VL= B-tDt
Concepto % Depreciación Valor
VL1=$1,809.00-1($162.81)=$1,646.19
$1,809.00 10% $180.90 $1,628.10
VL2=$1,809.00-2($162.81)=$1,483.38
VL3=$1,809.00-3(1$62.81)=$1,320.57 $1,628.10 10% $162.81 $1,465.29
VL4=$1,809.00-4($162.81)=$1,157.76 $1,465.29 10% $146.52 $1,318.77
VL5=$1,809.00-5($162.81)=$994.95
VL6=$1,809.00-6($162.81)=$832.14 $1,318.77 10% $131.87 $1,186.90
VL7=$1,809.00-7($162.81)=$669.33 $1,186.90 10% $118.69 $1,068.21
VL8=$1,809.00-8($162.81)=$506.52
VL9=$1,809.00-9($162.81)=$343.71 $1,068.21 10% $106.82 $961.39
VL10=$1,809.00-10($162.81)=$180.90 $961.39 10% $96.13 $865.26
$865.26 10% $86.52 $778.74
$778.74 10% $77.87 $700.87
$700.87 10% $70.08 $630.79
400
𝟐 𝟐
D= 𝒏 = 𝟏𝟎=0.2
350
 DEPRECIACIÓN ACELERADA. 300
D1=(0.2)($1,809.00) 1 − 0.2 1−1 =$361.80 250
D2=(0.2)($1,809.00) 1 − 0.2 2−1 =$289.44 200

D3=(0.2)($1,809.00) 1 − 0.2 3−1 =$231.55
D4=(0.2)($1,809.00) 1 − 0.2 4−1 =$185.24 150
D5=(0.2)($1,809.00) 1 − 0.2 5−1 =$148.19
D6=(0.2)($1,809.00) 1 − 0.2 6−1 =$118.55 100
D7=(0.2)($1,809.00) 1 − 0.2 7−1 =$94.84

50
D8=(0.2)($1,809.00) 1 − 0.2 8−1 =$75.87
D9=(0.2)($1,809.00) 1 − 0.2 9−1 =$60.69 0
D10=(0.2)($1,809.00) 1 − 0.2 10−1 =$48.55
VL1=$1,809.00 1 − 0.2 1 =$1,447.20
VL2=$1,809.00 1 − 0.2 2 =$1,157.76
VL3=$1,809.00 1 − 0.2 3 =$926.20
VL4=$1,809.00 1 − 0.2 4 =$740.96
VL5=$1,809.00 1 − 0.2 5 =$592.77
VL6=$1,809.00 1 − 0.2 6 =$474.21
VL7=$1,809.00 1 − 0.2 7 =$379.37
VL8=$1,809.00 1 − 0.2 8 =$303.49
VL9=$1,809.00 1 − 0.2 9 =$242.79
VL10=$1,809.00 1 − 0.2 10 =$194.23
COMPRESOR.
ANÁLISIS DE ALTERNATIVAS
TIPO A TIPO B
Costo inicial $1,350.00 $1,650.00
VPA= $1,350+$250(3.5705)-$135.00(0.1074)=$2,228.12 ¿ Cuál es la mejor opción ?

R= VPA=2,228.12
VPB= $1,650+$450(3.5705)-$165.00(0.1074)=$3,239.00
𝑩−𝑽𝒔 $1,350.00−$135.00
Dt= = =$121.50
𝒏 10
n CONCEPTO CARGO ANUAL VALOR DEL

$1,600.00
ACTIVO
0 $1,350.00 --------- -------- $1,400.00
$1,350.00
1 $1,350.00 $121.50 $1,228.50 $1,200.00 $1,228.50
2 $1,228.50 $121.50 $1,107.00 $1,107.00

$1,000.00 $985.50
3 $1,107.00 $121.50 $985.50
$864.00
4 $985.50 $121.50 $864.00 $800.00
$742.50
5 $864.00 $121.50 $742.50 $600.00 $621.00
$499.50
6 $742.50 $121.50 $621.00
$400.00 $378.00
7 $621.00 $121.50 $499.50
$256.50
$200.00
8 $499.50 $121.5 $378.00 $135.00
9 $378.00 $121.50 $256.50 $0.00

0 1 2 3 4 5 6 7 8 9 10
10 $256.50 $121.50 $135.00
B= 1,350.00
 VALOR EN LIBRO: Depreciación 10%
VL= B-tDt
VL1= $1350.00-1($121.5)=$1228.50 $1,350.00 10% $135.00 $1,215.00

VL2= $1350.00-2($121.5)=$1107.00 $1,215.00 10% $121.50 $1,093.5
VL3= $1350.00-3($121.5)=$985.50
VL4= $1350.00-4($121.5)=$864.00 $1,093.5 10% $109.35 $984.15
VL5= $1350.00-5($121.5)=$742.50 $984.15 10% $98.41 $885.74
VL6= $1350.00-6($121.5)=$621.00
$885.74 10% $88.57 $797.17
VL7= $1350.00-7($121.5)=$499.50
VL8= $1350.00-8($121.5)=$378.00 $797.17 10% $79.71 $717.46
VL9= $1350.00-9($121.5)=$256.50
$717.46 10% $71.74 $645.72
VL10= $1350.00-10($121.5)=$135.00
$645.72 10% $64.57 $581.15
$581.15 10% $58.11 $523.04
$523.04 10% $52.30 $470.74
 TASA DE DEPRECIACIÓN: 300

𝟐 𝟐
D= 𝒏 = 𝟏𝟎=0.2
250
200
D1=(0.2)($1,350.00) 1 − 0.2 1−1 =$270.00
D2=(0.2)($1,350.00) 1 − 0.2 2−1 =$216.00
D3=(0.2)($1,350.00) 1 − 0.2 3−1 =$172.80 150
D4=(0.2)($1,350.00) 1 − 0.2 4−1 =$138.24

D5=(0.2)($1,350.00) 1 − 0.2 5−1 =$110.59 100
D6=(0.2)($1,350.00) 1 − 0.2 6−1 =$88.47
D7=(0.2)($1,350.00) 1 − 0.2 7−1 =$70.77
50
D8=(0.2)($1,350.00) 1 − 0.2 8−1 =$56.62
D9=(0.2)($1,350.00) 1 − 0.2 9−1 =$45.29
D10=(0.2)($1,350.00) 1 − 0.2 10−1 =$36.23 0
VL1=$1,350.00 1 − 0.2 1 =$1080.00
VL2=$1,350.00 1 − 0.2 2 =$864.00
VL3=$1,350.00 1 − 0.2 3 =$691.20
VL4=$1,350.00 1 − 0.2 4 =$552.96
VL5=$1,350.00 1 − 0.2 5 =$442.36
VL6=$1,350.00 1 − 0.2 6 =$353.89
VL7=$1,350.00 1 − 0.2 7 =$283.11
VL8=$1,350.00 1 − 0.2 8 =$226.49
VL9=$1,350.00 1 − 0.2 9 =$181.19
VL10=$1,350.00 1 − 0.2 10 =$144.95
EQUIPO DE OFICINA
Tipo A Tipo B
Costo inicial $ 9,000.00 $ 11,500.00
Valor de salvamento $ 900.00 $ 1150.00

VPA=$9000.00+ $450.00(3.5705)-$900.00(0.1074)= $10,510.06 ¿ Cuál es la mejor opción?
R= VPA=$10,510.06
VPB=$11500.00+ $730.00(3.5705)-$1,150.00(0.1074)=$13,982.95
𝑩−𝑽𝒔 $9000.00−$900.00
Dt= = =$810.00
𝒏 10
N Concepto Valor anual Cargo del activo 600
0 $9000.00 ----------------- ---------------------

500
1 $9000.00 $810.00 $8190.00
2 $8190.00 $810.00 $7380.00
400
3 $7380.00 $810.00 $6570.00
4 $6570.00 $810.00 $5760.00 300
5 $5760.00 $810.00 $4950.00

200
6 $4140.00 $810.00 $234.14
7 $234.14 $810.00 $188.33
100
8 $188.33 $810.00 $142.52
9 $142.52 $810.00 $96.71 0
0 1 2 3 4 5 6 7 8 9 10
10 $96.71 $810.00 $50.90
B=$9000.00
Depreciación= 10%
 VALOR EN LIBROS: Concepto % Depreciación Valor

VLT= B-tDt
$9000.00 10% $900.00 $8100.00
VLT1=$9000.00-1($810.00)=$8190.00
VLT2=$9000.00-2($810.00)=$7380.00 $8100.00 10% $810.00 $7290.00
VLT3=$9000.00-3($810.00)=$6570.00 $7290.00 10% $729.00 $6561.00
VLT4=$9000.00-4($810.00)=$5760.00 $6561.00 10% $656.10 $5904.90
VLT5=$9000.00-5($810.00)=$4950.00
$5904.90 10% $590.49 $5314.41
VLT6=$9000.00-6($810.00)=$4140.00
VLT7=$9000.00-7($810.00)=$3330.00 $5314.41 10% $531.44 $4782.97
VLT8=$9000.00-8($810.00)=$2520.00 $4782.97 10% $478.29 $4304.68
VLT9=$9000.00-9($810.00)=$1710.00 $4304.68 10% $430.46 $3874.22
VLT10=$9000.00-10($810.00)=$900.00 $3874.22 10% $387.42 $3486.80
$3486.80 10% $348.68 $3138.12
𝟐 2
dm=𝒏= 10 = 0.2 2000
1800
Dt= 𝒅 𝑩 (𝟏 − 𝒅)𝒕−𝟏 1600
Dt= 0.2 $9000.00 (1 − 0.2)1−1 = $1800.00

1400
Dt= 0.2 $9000.00 (1 − 0.2)2−1 = $1440.00
Dt= 0.2 $9000.00 (1 − 0.2)3−1 = $1152.00 1200
Dt= 0.2 $9000.00 (1 − 0.2)4−1 = $921.60 1000

Dt= 0.2 $9000.00 (1 − 0.2)5−1 = $737.28
Dt= 0.2 $9000.00 (1 − 0.2)6−1 = $589.82 800
Dt= 0.2 $9000.00 (1 − 0.2)7−1 = $471.85 600

Dt= 0.2 $9000.00 (1 − 0.2)8−1 = $377.48
Dt= 0.2 $9000.00 (1 − 0.2)9−1 = $301.98 400
Dt= 0.2 $9000.00 (1 − 0.2)10−1 = $241.59 200
0
VLT= B(1−d)𝒕
VLT=$9000.00(1 − 0.2)1 = $7200.00
VLT=$9000.00(1 − 0.2)2 = $5760.00
VLT=$9000.00(1 − 0.2)3 = $4608.00
VLT=$9000.00(1 − 0.2)4 = $3686.40
VLT=$9000.00(1 − 0.2)5 = $2949.12
VLT=$9000.00(1 − 0.2)6 = $2359.29
VLT=$9000.00(1 − 0.2)7 = $1887.43
VLT=$9000.00(1 − 0.2)8 = $1509.94
VLT=$9000.00(1 − 0.2)9 = $1207.95
VLT=$9000.00(1 − 0.2)10 = $966.36
ACCESORIOS DE TALADRO Y ATORNILLADOR
Tipo A Tipo B
Costo inicial $509.00 $ 785.60

VPA=$509.00+ $110.00(3.5705)-$50.90(0.1074)= $896.28
R= VPA=$896.28
VPB=$785.00+ $230.00(3.5705)-$78.56(0.1074)=$1597.77
𝑩−𝑽𝒔 $509.00−$50.90
Dt= = =$45.81
𝒏 10
N Concepto Valor anual Cargo del activo 600
0 $509.00 ----------------- ---------------------

500
1 $509.00 $45.81 $463.19
2 $463.19 $45.81 $417.38
400
3 $417.38 $45.81 $371.57
4 $371.57 $45.81 $325.76 300
5 $325.76 $45.81 $279.95

200
6 $279.95 $45.81 $234.14
7 $234.14 $45.81 $188.33
100
8 $188.33 $45.81 $142.52
9 $142.52 $45.81 $96.71 0
0 1 2 3 4 5 6 7 8 9 10
10 $96.71 $45.81 $50.90
 VALOR EN LIBROS: B=$497.00
VLT= B-tDt Depreciación= 10%
VLT1=$509.00-1($45.81)=$463.19
VLT2=$509.00-2($45.81)=$417.38
VLT3=$509.00-3($45.81)=$371.57
VLT4=$509.00-4($45.81)=$325.76 $509.00 10% $50.90 $458.10
VLT5=$509.00-5($45.81)=$279.95 $458.10 10% $45.81 $412.29
VLT6=$509.00-6($45.81)=$234.14 $412.29 10% $41.22 $371.07
VLT7=$509.00-7($45.81)=$188.33 $371.07 10% $37.10 $333.97
VLT8=$509.00-8($45.81)=$142.52
$333.97 10% $33.39 $300.58
VLT9=$509.00-9($45.81)=$96.71
VLT10=$509.00-10($45.81)=$50.90 $300.58 10% $30.05 $270.53
$270.53 10% $27.05 $243.48
$243.48 10% $24.34 $219.14
$219.14 10% $21.91 $197.23
$197.23 10% $19.72 $177.51
𝟐 2
dm=𝒏= 10 = 0.2 120
Dt= 𝒅 𝑩 (𝟏 − 𝒅)𝒕−𝟏
Dt= 0.2 $509.00 (1 − 0.2)1−1 = $101.80 80
Dt= 0.2 $509.00 (1 − 0.2)2−1 = $81.44
Dt= 0.2 $509.00 (1 − 0.2)3−1 = $65.15
60
Dt= 0.2 $509.00 (1 − 0.2)4−1 = $52.12
Dt= 0.2 $509.00 (1 − 0.2)5−1 = $41.69
Dt= 0.2 $509.00 (1 − 0.2)6−1 = $33.35 40
Dt= 0.2 $509.00 (1 − 0.2)7−1 = $26.68
Dt= 0.2 $509.00 (1 − 0.2)8−1 = $21.34
20
Dt= 0.2 $509.00 (1 − 0.2)9−1 = $17.07
Dt= 0.2 $509.00 (1 − 0.2)10−1 = $13.66
0
VLT= B(1−d)𝒕
VLT=$509.00(1 − 0.2)1 = $407.20
VLT=$509.00(1 − 0.2)2 = $325.76
VLT=$509.00(1 − 0.2)3 = $260.60
VLT=$509.00(1 − 0.2)4 = $208.48
VLT=$509.00(1 − 0.2)5 = $166.78
VLT=$509.00(1 − 0.2)6 = $133.43
VLT=$509.00(1 − 0.2)7 = $106.74
VLT=$509.00(1 − 0.2)8 = $85.39
VLT=$509.00(1 − 0.2)9 = $68.31
VLT=$509.00(1 − 0.2)10 = $54.65
RODEL PARA CORTADORA
Tipo A Tipo B
Costo inicial $189.00 $ 205.00

VPA=$189.00+ $50.00(3.5705)-$18.90(0.1074)= $365.49
R= VPA=$365.49
VPB=$205.00+ $72.00(3.5705)-$20.50(0.1074)=$459.87
𝑩−𝑽𝒔 $189.00−$18.90
Dt= = =$17.01
𝒏 10
N Concepto Valor anual Cargo del activo $200.00
0 $189.00 ----------------- --------------------- $180.00
1 $189.00 $17.01 $171.99 $160.00
2 $171.99 $17.01 $154.98 $140.00
3 $154.98 $17.01 $137.97 $120.00
4 $137.97 $17.01 $120.96 $100.00
5 $120.96 $17.01 $103.95 $80.00
6 $103.95 $17.01 $86.94 $60.00
7 $86.94 $17.01 $69.93 $40.00
8 $69.93 $17.01 $52.92 $20.00
9 $52.92 $17.01 $35.91 $0.00

0 1 2 3 4 5 7 8 9 10
10 $35.91 $17.01 $18.90
 VALOR EN LIBROS: B=$497.00
VLT= B-tDt Depreciación= 10%
VLT1=$189.00-1($17.01)=$171.99
VLT2=$189.00-2($17.01)=$154.98
VLT3=$189.00-3($17.01)=$137.97
VLT4=$189.00-4($17.01)=$120.96 $189.00 10% $18.90 $170.10
VLT5=$189.00-5($17.01)=$103.95 $170.10 10% $17.01 $153.09
VLT6=$189.00-6($17.01)=$86.94 $153.09 10% $15.30 $137.79
VLT7=$189.00-7($17.01)=$69.93 $137.79 10% $13.77 $124.02
VLT8=$189.00-8($17.01)=$52.92
$124.02 10% $12.40 $111.62
VLT9=$189.00-9($17.01)=$35.91
VLT10=$189.00-10($17.01)=$18.90 $111.62 10% $11.16 $100.46
$100.46 10% $10.04 $90.42
$90.42 10% $9.04 $81.38
$81.38 10% $8.13 $73.25
$73.25 10% $7.32 $65.93
𝟐 2
dm=𝒏= 10 = 0.2 40
35
Dt= 𝒅 𝑩 (𝟏 − 𝒅)𝒕−𝟏 30
Dt= 0.2 $189.00 (1 − 0.2)1−1 = $37.80

Dt= 0.2 $189.00 (1 − 0.2)2−1 = $30.24 25
Dt= 0.2 $189.00 (1 − 0.2)3−1 = $24.19

20
Dt= 0.2 $189.00 (1 − 0.2)4−1 = $19.35
Dt= 0.2 $189.00 (1 − 0.2)5−1 = $15.48
15
Dt= 0.2 $189.00 (1 − 0.2)6−1 = $12.38
Dt= 0.2 $189.00 (1 − 0.2)7−1 = $9.90 10
Dt= 0.2 $189.00 (1 − 0.2)8−1 = $7.92
Dt= 0.2 $189.00 (1 − 0.2)9−1 = $6.34 5
Dt= 0.2 $189.00 (1 − 0.2)10−1 = $5.07
0
VLT= B(1−d)𝒕
VLT=$189.00(1 − 0.2)1 = $151.20
VLT=$189.00(1 − 0.2)2 = $120.96
VLT=$189.00(1 − 0.2)3 = $96.76
VLT=$189.00(1 − 0.2)4 = $77.41
VLT=$189.00(1 − 0.2)5 = $61.93
VLT=$189.00(1 − 0.2)6 = $49.54
VLT=$189.00(1 − 0.2)7 = $39.63
VLT=$189.00(1 − 0.2)8 = $31.70
VLT=$189.00(1 − 0.2)9 = $25.36
VLT=$189.00(1 − 0.2)10 = $20.29

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INSTITUTO TECNOLÓGICO DE

INTEGRANTES DEl EQUIPO:.

VPA= CIA + COA (P/A, 25%, N)-VS (P/F, 25%, N)

¿ Cuál es la mejor opción?

n Concepto Cargo Valor del 600

1 $497.00 $44.73 $452.27

8 $183.89 $44.73 $139.16

n Concepto Cargo Valor del 9000

VPA: COI + COP (P/A,25%,n) – VS (P/F,25%,n)

VPA= $1,200.00 + $365.00 (3.5707) – $120.00 (0.1074) = $2490.41

¿ Cuál es la mejor opción ?

CONCEPTO CARGO ANUAL VALOR DEL

1 $1,200.00 $108.00 $1,092.00 1200

2 $1,092.00 $108.00 $984.00 1000

3 $984.00 $108.00 $876.00 800

 VALOR EN LIBROS: Concepto % Depreciación Valor

D2=(0.2)($1,200.00)(1 − 0.2)2−1 = $192.00

D4=(0.2)($1,200.00) 1 − 0.2 4−1 = $122.88

VPA= $ 660.00 + $140.00 (3.5705) – $66.00 (0.1074) = $1,152.78

¿ Cuál es la mejor opción ?

CONCEPTO CARGO ANUAL VALOR DEL DLR

 DEPRECIACIÓN ACELERADA: 120

D6=(0.2)($660.00) 1 − 0.2 6−1 =$43.25

¿ Cuál es la mejor opción ?

n CONCEPTO CARGO VALOR DEL

 DEPRECIACIÓN ACELERADA. 300

D1=(0.2)($1,809.00) 1 − 0.2 1−1 =$361.80 250

D2=(0.2)($1,809.00) 1 − 0.2 2−1 =$289.44 200

D7=(0.2)($1,809.00) 1 − 0.2 7−1 =$94.84

VPA= $1,350+$250(3.5705)-$135.00(0.1074)=$2,228.12 ¿ Cuál es la mejor opción ?

n CONCEPTO CARGO ANUAL VALOR DEL

2 $1,228.50 $121.50 $1,107.00 $1,107.00

5 $864.00 $121.50 $742.50 $600.00 $621.00

9 $378.00 $121.50 $256.50 $0.00

VL1= $1350.00-1($121.5)=$1228.50 $1,350.00 10% $135.00 $1,215.00

 TASA DE DEPRECIACIÓN: 300

D4=(0.2)($1,350.00) 1 − 0.2 4−1 =$138.24

VPA= CIA + COA (P/A, 25%, N)-VS (P/F, 25%, N)

N Concepto Valor anual Cargo del activo 600

0 $9000.00 ----------------- ---------------------

5 $5760.00 $810.00 $4950.00

 VALOR EN LIBROS: Concepto % Depreciación Valor

Dt= 0.2 $9000.00 (1 − 0.2)1−1 = $1800.00

Dt= 0.2 $9000.00 (1 − 0.2)4−1 = $921.60 1000

Dt= 0.2 $9000.00 (1 − 0.2)7−1 = $471.85 600

Dt= 0.2 $9000.00 (1 − 0.2)10−1 = $241.59 200

VPA= CIA + COA (P/A, 25%, N)-VS (P/F, 25%, N)

N Concepto Valor anual Cargo del activo 600

0 $509.00 ----------------- ---------------------

5 $325.76 $45.81 $279.95

 DEPRECIACIÓN ACELERADA: 100

VPA= CIA + COA (P/A, 25%, N)-VS (P/F, 25%, N)

N Concepto Valor anual Cargo del activo $200.00

0 $189.00 ----------------- --------------------- $180.00

1 $189.00 $17.01 $171.99 $160.00

2 $171.99 $17.01 $154.98 $140.00

3 $154.98 $17.01 $137.97 $120.00

4 $137.97 $17.01 $120.96 $100.00

5 $120.96 $17.01 $103.95 $80.00

6 $103.95 $17.01 $86.94 $60.00

7 $86.94 $17.01 $69.93 $40.00

8 $69.93 $17.01 $52.92 $20.00

9 $52.92 $17.01 $35.91 $0.00

Dt= 0.2 $189.00 (1 − 0.2)1−1 = $37.80