Solucion Practica Dirigida 1 Semana 2 Practica de Usil Curso EVA

fle:///conversion/tmp/scratch/384219387.xlsx

 PROYECTO X DATOS ventas (unidades) precio C. Variables (unitario) Vida útil C. fijo

6,000 1,000 400 4 450,000

Inversin e!uipo #epreciacin (a$os) Inversin C. %rabajo C% (& ventas)

1,"50,000 4 1,150,000 "5&

I.'enta %asa descuento descuent o

0& "&

 *+-'CI/ #*+ +23 0 I'* cantidad precio %%+ %%+ I'* *'* c. variables totales c. fijos depreciacin %%+ %%+ *'* *-I% i8puestos depreciacin +23 #* C3 *C9IC IV*'I ; C.% +23 #* C3 +I-'* V<

1,"50,000 1,150,000 ",400,000 ,17:,

= debe8os ejecutar el pro>ecto con un V< positivo

1

"



4

6,000 1,000 6,000,000

6,000 1,000 6,000,000

6,000 1,000 6,000,000

6,000 1,000 6,000,000

",400,000 450,000 1",500 ,16",500 ",7,500 51,"50 1",500 ",":,750

",400,000 450,000 1",500 ,16",500 ",7,500 51,"50 1",500 ",":,750

",400,000 450,000 1",500 ,16",500 ",7,500 51,"50 1",500 ",":,750

",400,000 450,000 1",500 ,16",500 ",7,500 51,"50 1",500 ",":,750

",":,750

 1,150,000 ,44,750

",":,750

",":,750

 SISTEMA DE REGISTRO DATOS  ?orro

50,000 ( los a?orros representan representan in@resos de efectivo efectivo )

Intan@ible  8ortiAacin (a$os) I.'enta %asa descuento

50,000 5 5& "&

 *+-'CI/ #*+ +23 0 I'* *'* c. variables totales c. fijos a8ortiAacin %%+ *'* *-I% i8puestos a8ortiAacin +23 #* C3 *C9IC IV*'I I%I-+* +23 #* C3 +I-'* VPN *+-'CI/ #*+ +23 rendi8iento re!uerido

50,000 50,000

VPN

" 50,000

 50,000

4 50,000

5 50,000

170,000 170,000 10,000 6,000 170,000 "7,000

170,000 170,000 10,000 6,000 170,000 "7,000

170,000 170,000 10,000 6,000 170,000 "7,000

170,000 170,000 10,000 6,000 170,000 "7,000

170,000 170,000 10,000 6,000 170,000 "7,000

"7,000

"7,000

"7,000

 "7,000

 "7,000

-123,314.26 o es rentable se obtiene un V< ne@ativo

5& 0

I'* *'* c. variables totales c. fijos a8ortiAacin %%+ *'* *-I% i8puestos a8ortiAacin +23 #* C3 *C9IC IV*'I I%I-+* +23 #* C3 +I-'*

1 50,000

50,000 50,000

1 450,000

" 450,000

 450,000

4 450,000

5 450,000

  170,000 170,000 "0,000 :,000 170,000 5",000

  170,000 170,000 "0,000 :,000 170,000 5",000

  170,000 170,000 "0,000 :,000 170,000 5",000

  170,000 170,000 "0,000 :,000 170,000 5",000

  170,000 170,000 "0,000 :,000 170,000 5",000

5",000

5",000

5",000

 5",000

 5",000

-68,573.58 o es rentable se obtiene un V< ne@ativo

Califica co8o intan@ible los si@uienteB *l conoci8iento cientifico o tecnol@ico, el dise$o de nuevos siste8as o procesos, las licencias o concesiones, la propiedad intelectual, los conoc8ientos co8erciales o 8arcas, los pro@ra8as infor8aticos, las patentes, las fran!uicias, los @astos preoperativos, etc

 SERVICIOS DE MOVILIDAD Costos ijos

15,000

Inversin ve?=culo #epreciacin (a$os)

70,000 4

Valor Co8ercial Co8erci al al er a$o I.'enta C;

0,000 0& 10&

17,500

 *+-'CI/ #*+ +23 0 I'* *'* Costos ijos ueldo del C?ofer Costos de asolina > tros depreciacin %%+ *'* *-I% i8puestos depreciacin deprecia cin +23 #* C3 *C9IC IV*'I Inversin (uto8ovil) +23 #* C3 +I-'* VPN

70,000 70,000 23,75.86

S #$$%a "/%$$% l") )$%(**") #$ 0"(*l*#a#

1 50,000

" 50,000

 50,000

6,000 :,000 17,500 ",500 17,500 5,"50 17,500 ":,750

6,000 :,000 17,500 ",500 17,500 5,"50 17,500 ":,750

6,000 :,000 17,500 ",500 17,500 5,"50 17,500 ":,750

":,750

":,750

"6,"50 56,000

Cal!l" #$l Val"% #$ R$!&$%" #$ la I'($%) *+' Valor Valor Co8ercial al er a$o Valor en libros 2tilidad antes de i8puestos I' 0& 2tilidad eta Valor en +ibros Valor de 'escate

0,000 17,500 1",500 ,750 ,750 17,500 "6,"50

 ERRAMIENTAS DEL SR DATOS Cantidad precio C. Variables (unitario) (unitari o) Vida útil C. fijo

150,000 1"  5 a$os 150,000

Inversin e!uipo(Costo Instalacin) #epreciacin (a$os) Valor 'escate I.'enta %asa descuento descuent o

4"5,000 5 50,000 4& "0&

 *+-'CI/ #*+ +23 0 I'* *'* c. variables totales c. fijos depreciacin %%+ %%+ *'* *-I% i8puestos depreciacin +23 #* C3 *C9IC IV*'I ; C.% +23 #* C3 +I-'* VPN

4"5,000 60,000 45,000 527,15

1 1,00,000

" 1,00,000

 1,00,000

4 1,00,000

5 1,00,000

1,"00,000 150,000 5,000 1,45,000 65,000 1"4,100 5,000 "5,:00

1,"00,000 150,000 5,000 1,45,000 65,000 1"4,100 5,000 "5,:00

1,"00,000 150,000 5,000 1,45,000 1,45,00 0 65,000 1"4,100 5,000 "5,:00

1,"00,000 150,000 5,000 1,45,000 1,45,00 0 65,000 1"4,100 5,000 "5,:00

1,"00,000 150,000 5,000 1,45,000 1,45,00 0 65,000 1"4,100 5,000 "5,:00

"5,:00

,000 60,000 41,:00

"5,:00

"5,:00

"5,:00

 $%%a0*$'a) *0&!l)a#a) &"% $'$%a DATOS  $o Cantidad 1 ,000 " 5,000  6,000 4 6,500 5 6,000 6 5,000 7 4,000  ,000 C. fijo
"0,000 15&  0& 15& 0

VPN

C% V'I-+* Cvu CV% 60 10,000 60 00,000 60 60,000 60 :0,000 60 60,000 60 00,000 60 "40,000 60 10,000

"5,000  a$os 00,000 100,000

Inversin Inversi n C. %rabajo inicio C% Incre8ental (sobre ventas) Vida 2til I.'enta %asa descuento I'* *'* c. variables totales c. fijos #epreciacin #epreciaci n %%+ %%+ *'* *-I% i8puestos depreciacin depreciaci n +23 #* C3 *C9IC IV*'I 9a!uina Capital de %rabajo +23 #* C3 +I-'*

I'* precio In@resos 1"0 60,000 1"0 600,000 1"0 7"0,000 110 110 715,000 110 110 660,000 110 110 550,000 110 110 440,000 110 110 0,000

00,000 "0,000 "0,000

1 60,000

" 600,000

 7"0,000

4 715,000

5 660,000

6 550,000

7 440,000

 0,000

10,000 "5,000 100,000 05,000 55,000 16,500 100,000 1,500

00,000 "5,000 100,000 4"5,000 175,000 5",500 100,000 """,500

60,000 "5,000 100,000 45,000 "5,000 70,500 100,000 "64,500

:0,000 "5,000 100,000 515,000 "00,000 60,000 100,000 "40,000

60,000 "5,000 100,000 45,000 175,000 5",500 100,000 """,500

00,000 "5,000 100,000 4"5,000 1"5,000 7,500 100,000 17,500

"40,000 "5,000 100,000 65,000 75,000 "",500 100,000 15",500

10,000 "5,000 100,000 05,000 "5,000 7,500 100,000 117,500

6,000 10",500

1,000 "04,500

750 "65,"50

,"50 "4,"50

16,500 ":,000

16,500 "04,000

16,500 16:,000

15,500 1,000

54,137.1 = deber=a proceder con el pro>ecto

 C"%&"%a*"'$) M!'#*al$) DATOS  ?orro In@resos adicionales Inversin e!uipo #epreciacin (a$os) Inversin C. %rabajo I.'enta %asa descuento descue nto

500,000 00,000 ",500,000 5

Valor Valor de venta Valor Valor en libros al 5to a$o

150,000 

0& 1"&

 *+-'CI/ #*+ +23 0 I'* a?orro in@resos incre8entales %%+ %%+ I'* *'* depreciacin %%+ %%+ *'* *-I% i8puestos depreciacin +23 #* C3 *C9IC IV*'I *!uipos de 'adiodifusin +23 #* C3 +I-'*

",500,000 ",500,000

V<

11,:70.:"

V<
1

"



4

5

500,000 00,000 00,000

500,000 00,000 00,000

500,000 00,000 00,000

500,000 00,000 00,000

500,000 00,000 00,000

500,000 500,000 00,000 :0,000 500,000 710,000

500,000 500,000 00,000 :0,000 500,000 710,000

500,000 500,000 00,000 :0,000 500,000 710,000

500,000 500,000 00,000 :0,000 500,000 710,000

500,000 500,000 00,000 :0,000 500,000 710,000

710,000

105,000 15,000

710,000

710,000

710,000

 a%# C"%$ C"0&!$%) DATOS ventas (unidades) precio C. Variables (unitario)  Vida útil C. fijo Inversin e!uipo #epreciacin (a$os) Inversin C. %rabajo C% (& ventas) I.'enta %asa descuento

10,000 40 con incre8ento anual de "0 con incre8ento anual de

400,000 5

5& 10&

Valor de venta al final del pr Valor en libros al 5to a$o

0 0

4& 15&

 *+-'CI/ #*+ +23 0

1

"



4

5

10,000 40

10,000 42

10,000 44

10,000 46

10,000 49

400,000

4"0,000

441,000

46,050

10,000 20

10,000 22

10,000 24

10,000 27

10,000 29

"00,000 5,000 0,000 15,000 5,000 ",:00 0,000 16,100

""0,000 5,000 0,000 5,000 5,000 ",:00 0,000 16,100

"4",000 5,000 0,000 57,000 4,000 ",560 0,000 15,440

"66,"00 5,000 0,000 1,"00 1,50 "7,": 0,000 14,0"1

":","0 5,000 0,000 407,"0 7, "6,650 0,000 11,7"

15,440

 14,0"1

,000 164,7"

I'* cantidad  precio

%%+ %%+ I'* *'* cantidad costo de producción unitario

c. variables totales c. fijos depreciacin depreciaci n %%+ %%+ *'* *-I% i8puestos depreciacin depreciaci n +23 #* C3 *C9IC IV*'I ; +23 #* C3 +I-'* VPN

400,000 400,000

16,100

16,100

68,841  #*-*9 *3*C2%' *+ <'D*C%

46,"0

 Ma*'$%*$)

OPCION A  SE EDA CON MINA M INA ANTIGA 0 Ventas  Costos  #epreciacin 2I%  I8puestos (4&) E #epreciacin * astos netos de capital C+# V< (1"&)

61,66

1

"



4

5

400,000 "00,000 600,000 "04000 "00,000 1:6,000

400,000 "00,000 600,000 "04,000 "00,000 1:6,000

400,000 "00,000 600,000 "04,000 "00,000 1:6,000

400,000 "00,000 600,000 "04,000 "00,000 1:6,000

1:6,000

1:6,000

1:6,000

1:6,000

400,000 "00,000 600,000 "04,000 "00,000 1:6,000 1",000 64,000

 ALICANTE OPCI9N1 Ma:!*'a A'*!a V+ F depreciacin en 5 a$os V. 9ercado 9ercad o ?o> F

50,000

In@resos F . peracinF

60,000 0,000 

0 .C. 9G2I VI*3

OPCI9N2 Ma:!*'a '!$(a ; ($'#$% la a'*!a V. de co8pra 65,000 8enos saldo dep 5,000 depreciacin en 5 a$os

1 60,000

" 60,000

 60,000

4 60,000

5 60,000

0,000 10,000 40,000 "0,000 ,000 10,000 "",000

0,000 10,000 40,000 "0,000 ,000 10,000 "",000

0,000 10,000 40,000 "0,000 ,000 10,000 "",000

0,000 10,000 40,000 "0,000 ,000 10,000 "",000

0,000 10,000 40,000 "0,000 ,000 10,000 "",000

1

"



4

5

"",000

"",000

"",000

"",000

"",000

1 70,000

" 70,000

 70,000

4 70,000

5 70,000

"5,000 1",000 7,000 ,000 1,"00 1",000 1,00

"5,000 1",000 7,000 ,000 1,"00 1",000 1,00

"5,000 1",000 7,000 ,000 1,"00 1",000 1,00

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