Professional Documents
Culture Documents
Tiempo 3.00
Costo de operaciones 30,000.00
Inversin 180,000.00
Valor de rescate 25,000.00
Costos fijos 200,000.00
Impuestos 22%
Tasa de descuento 18%
Ventas anuales 400,000.00
Inflacin
- 1 2 3
VENTAS 400,000.00 400,000.00 400,000.00
COSTO DE VENTAS 30,000.00 30,000.00 30,000.00
UTILIDAD BRUTA 370,000.00 370,000.00 370,000.00
COSTO FIJO 200,000.00 200,000.00 200,000.00
DEPRECIACION 60,000.00 60,000.00 60,000.00
UTILIDAD ANTES INT. E IMPTOS 110,000.00 110,000.00 110,000.00
INTERESES - - -
UTILIDAD ANTES DE IMPTOS 110,000.00 110,000.00 110,000.00
IMPUESTOS 24,200.00 24,200.00 24,200.00
UTILIDAD NETA 85,800.00 85,800.00 85,800.00
FLUJO DE EFECTIVO
UTILIDAD ANTES INT. E IMPTOS 110,000.00 110,000.00 110,000.00
(-) IMPUESTOS (24,200.00) (24,200.00) (24,200.00)
(+) DEPRECIACION 60,000.00 60,000.00 60,000.00
FLUJO DE EFECTIVO OPERATIVO 145,800.00 145,800.00 145,800.00
INVERSION (180,000.00)
VENTA EQUIPO 19,500.00
FLUJO NETO DE CAJA (180,000.00) 145,800.00 145,800.00 165,300.00
VAN $ 148,877.30
TIR 64%
- 1 2 3 4 5
VENTAS 300,000.00 303,360.00 306,757.63 310,193.32 313,667.48
COSTO DE VENTAS 17,000.00 17,000.00 17,000.00 17,000.00 17,000.00
UTILIDAD BRUTA 283,000.00 286,360.00 289,757.63 293,193.32 296,667.48
COSTO FIJO 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00
DEPRECIACION 56,000.00 56,000.00 56,000.00 56,000.00 56,000.00
UTILIDAD ANTES INT. E IMPTOS 27,000.00 30,360.00 33,757.63 37,193.32 40,667.48
INTERESES - - - - -
UTILIDAD ANTES DE IMPTOS 27,000.00 30,360.00 33,757.63 37,193.32 40,667.48
IMPUESTOS 5,940.00 6,679.20 7,426.68 8,182.53 8,946.85
UTILIDAD NETA 21,060.00 23,680.80 26,330.95 29,010.79 31,720.64
FLUJO DE EFECTIVO
UTILIDAD ANTES INT. E IMPTOS 27,000.00 30,360.00 33,757.63 37,193.32 40,667.48
(-) IMPUESTOS (5,940.00) (6,679.20) (7,426.68) (8,182.53) (8,946.85)
(+) DEPRECIACION 56,000.00 56,000.00 56,000.00 56,000.00 56,000.00
FLUJO DE EFECTIVO OPERATIVO 77,060.00 79,680.80 82,330.95 85,010.79 87,720.64
INVERSION (280,000.00)
VENTA EQUIPO 19,500.00
FLUJO NETO DE CAJA (280,000.00) 77,060.00 79,680.80 82,330.95 85,010.79 107,220.64
VAN ($ 16,645.50)
TIR 15%
AO 0 AO 1 AO 2 AO 3
VENTAS 3,000,000.00 3,000,000.00 3,000,000.00
COSTO DE VENTAS (2,250,000.00) (2,250,000.00) (2,250,000.00)
UTILIDAD BRUTA 750,000.00 750,000.00 750,000.00
COSTOS FIJOS 200,000.00 200,000.00 200,000.00
DEPRECIACION 156,250.00 156,250.00 156,250.00
UTILIDAD ANTES INTER. E IMPTOS 393,750.00 393,750.00 393,750.00
INTERESES - - -
UTILIDAD ANTES DE IMPUESTOS 393,750.00 393,750.00 393,750.00
IMPUESTOS 149,625.00 149,625.00 149,625.00
UTILIDAD NETA 244,125.00 244,125.00 244,125.00
FLUJO DE EFECTIVO
VAN $ 200,974.40
TIR 19.51%
CAPITAL DE TRABAJO
AO 0 AO 1 AO 2 AO 3
90,000.00 90,000.00 110,000.00
Variacin (90,000.00) - (20,000.00) -
VENTA DE EQUIPO
AO 4 AO 5
3,000,000.00 3,000,000.00
(2,250,000.00) (2,250,000.00)
750,000.00 750,000.00
200,000.00 200,000.00
156,250.00 156,250.00
393,750.00 393,750.00
- -
393,750.00 393,750.00
149,625.00 149,625.00
244,125.00 244,125.00
393,750.00 393,750.00
(149,625.00) (149,625.00)
156,250.00 156,250.00
400,375.00 400,375.00
- 110,000.00
240,125.00
400,375.00 750,500.00
AO 4 AO 5
110,000.00 110,000.00
- 110,000.00