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C�� 9 �III �� I��

��C��A�� CA�� 9 ��

��C�C�� 1 E� �� , �� $2 ��; �� ABC, �� , �� 3 �� 36% CM. L� �� 3 �� $400 000, �� $83 000. �� 42 % CM. �D�� ? P�� 36% CM CM = 3% EM �IO = 42% CM = 3.5% EM N = 12*3 = 36 ��

                                                                        ��

��C�C�� 2 �� $3 ��, �� $1 �� 3 �� 36% CM. C�� $150.000, �� CMO �� $40.000, �� 5 �� $300.000. �� 42% CM. �� ?

                          

                 �PN = �1000000 + 3779790.41 � 2856552.562 �PN= �76762.15194 �� C�C�� 3 �� ; �� , �� . E�� , �� , � �� , �� , �� :

A�� C CA� � A��

A 400000 20000 4

B 500000 20000 5

C 700000 30000 30

100000

200000

300000

L� �� 8%. �� 10 ��, �� ? �� 20% �� .

�� P�� A

100000 E = 0.08 0

1

2

3

4

5

6

7

8

9

10

A = 20000 400000

400000

400000

                      

P�� B 200000 E = 0.08 0

1

2

3

4

5

6

7

8

9

10

A = 20000 500000

500000

500000

                       P�� C 300000 E = 0.08 0

1

2

3

4

5

6

7

8

9

10

A = 30000 700000

                   L� �� C

��C�C�� 4 �� , �� . L�� : A�� C CA� � �

A 400000 125000 10000 8

B 700000 20000 80000 4

C 750000 5000 300000 8

D�� 30% R��: M�� 0

1

2

$10.000 3

4

5

6

7

8

$125.000 $400.000

          M�� 0

1

2

3

$80.000 4 5

$80.000 6

7

8

$20.000 $700.000

$700.000

           

  

M�� 0

1

2

$300.000 3

4

5

6

7

8

$5.000 $750.000

          �� , �� , �� . ��C�C�� 5 �� 3 ��, �� $600000 � �� , �� CAO �� $220000. A�� ; �� $550000 � �� CAO �� $100000. �� $120000 � �� , �� , �� 28%, �� 10 ��?

120000 220000

               

100000 550000

      

      N� �� . ��C�C�� 6 C�� . L� �� $12 �� $5 ��. �� $190 000 �� , $210 000 �� , $230 000 �� . E� �� $230 000 �� $30 000 �� 12. L�� . L� �� , �� $20 �� $400 000. �� $400 000 �� $70 000 �� 10 � �� . C�� 20% �� . PROP�E��A 1

                                                              PROP�E��A 2

                             

     C�� 1 ��C�C�� 7 �� $30 000 � �� 12 ��, �� $3 000. �� $9 000 �� 4 �� $400 �� 8 ��. L� �� $58000. E�� 6 �� . �� $15000. P�� $4000 �� . �� 20% O�� A MAN�AL

               

  



O�� B A��OMA�ICA

                 E� �� A

��C�C�� 8 �� . L� �� 3 �� : �� $1000000 �� ; CAO �� 1 $50 000 � �� $200 000 �� ; �� $100 000, �� 8 ��. L� �� 10 �� $35 000 �� $70 000 �� , ��

�� 25%. D�� 28%. M��

               O��

                                            L� �� . ��C�C�� 9 D�� , �� 4 ��; �� . L� �� A �� $20 �� , � �� $46 ��; �� 4 �� $120 ��. E� CAO �� , �� $200 000 � �� , �� 15%. L� �� B �� , � �� $10 �� 20%. D�� , �� 20%. A�� A

            

  



A�� B

     

��C�C�� 10 D�� , �� : �� $300 �� $300.000, �� 10 �� $3.5 ��. L� �� $ 250 �� $100.000, �� 3 �� $2 �� 10 �� , � �� $ 50 ��. �� 20%. �� 3 ��

      �� 10 ��:

       �PN�� (�� )=

              

�PN�P�� = �262 877 898.2

         

�PN�� (�� )=

�PN�P�� = �302 174 153 ��

��C�C�� 11 �� $900000 �� 10% � �� 40% � �� 10 �� $63000. �� 3.5% �� , �Q�� ?

    

63000 360000

                L� �� .

��C�C�� 12 �� $800000 � �� $3000 �� $5000 �� $500000. C�� $25000 �� 20%. �� 3.5% �� . �E� �� ? �� IO = 3.5% EM� �� 1� ��

500000$

0

1

12

3000 $ 800000 $

�PN (3,5%)=

13

24

5000 $

   

�PN (3,5%)= �PN (3.5%)=

��2� ��

0

1

12

13

24

25000 $ 30000 $

�PN (3,5%) =

�PN (3.5%)= �PN (3.5%) = �� , �� . ��C�C�� 13

�� 7 �� $2000 � �� . �L� �� 25%? �� : L=29203.92

��

�� :

P�� :

A�� PN �� :

�� :

A�� PN �� :

��C�C�� 14

�� $600000 �� 25% �� 10 ��, �� $ 1 �� $2 �� 5 �� $1 �� $20 �� 5 �� $12 ��. A�� $100000 � �� 23% � �� 2 �� . �Q�� 4% �� ? C��

�� :

C��

C��

C��

C��: �� C��

��C�C�� 15

�� $ 100.0 0, �� . �� $500.000, �� 8 �� $100.000. �� 20% �� , �� . �� C.C. M�� 1

�PN1= �100.000 � �PN1= � 600.000 A�� 2

�� 8 �� 1

(1+0.2) = (1+�)

8

�= 2.3051875 % �PN= �500.000 �

+

�PN = �17852167.67. �� 1.

��C�C�� 16

�� , �� 40 �� 4 ��, �� , �� 3 � �� C�� , �� 28% ? �� C. . �� 4 ��: (1, 8)4 � 1=1,6843 �� 7 ��: (1, 8)7 � 1 = 4,6294 �PN1 = � 40 � (40/1,6843) = � 3,7487. P�� PN2 �� (40+�) �� . �PN2 = � (40+�) � (40+�)/4,62 4 = �63,7487. �PN2 = �(40+�) � 1 + 1/4,6294 �= �63,7487; D�� , ��:

� = 12,4244

��C�C�� 17 A �� $800000, �� 4 �� $150000 �� $1200000, �� 10 �� $200000. �� 22% �� ? �� C. C. R��: M�� 0

1

$150.000

$150.000 2

3

4

5

6

7

∞

8 � $800.000

$800.000

$800.000

O�� 4 ��

                 M�� 0

$200.000

$200.000 5

10

15

∞

20 �

$1.200.000

$1.200.000

O�� 10 ��

             

$1.200.000

�� . ��C�C�� 18

�� , �C�� , ��

��

�� ?

��C�C�� 19

�� $200000 � �� 10 ��, �� . C�� 8 �� $25000 �� ?. �� 25%. �� C.C.

�� P�� 1: C�� (C) = $200000 �� (�) = 10 �� (�) = $0 �� (�) = 25% = 0,25

0

1

200000 A ��

2

3

4

5

6

7

8

9

10

200000

E� �PN ��

        P�� (�� 2): C�� (C) = $� R�� = C + $25000 �� (�) = 8 �� (�) = $0 �� (�) = 25% = 0,25

0

�

1

2

3

4

5

6

7

8

� + 25000

A ��

             �� PN �� , ��

                                        

��C�C�� 20 �� . E� �� : �� A, �� $500.000, �� 3 �� $100.000 � �� M�� B �� $730.000, �� 6 �� $250.000 �P�� : �)30% �)20%? �� .�. M�� A, �� )30%

           

�PN=

M�� A, �� )20%

           

�PN=

M�� B, �� )30%

           

�PN=

M�� B, �� )20%

           

�PN=

C�� 30% �� A C�� 20% �� B. ��C�C�� 21 �� , �� . C�� $ 5��, �� 2 �� $500 000. H�� , �� 4 �� $1 000 000. � �� , �� 28%? �� .�

(1.28) 2 � 1 = 0.6348 4

(1.28) � 1 = 1.6843

        �PN1 = �12048872.186

                ��C�C�� 22 P�� , �� $7 �� $ 2 �� 3 �� , �� 38%. L� �� 20000 �� , �� 40%; �� 50%, �� 75%, �� 90% � �� 100%. C�� $2000 �� $2400 �� . L�� $1000 �� 10%; �� , �� $2500000 � �� 20%. L� �� $5 �� : �� 40%; �� 30% � �� 30%. �� 30% � �� 5 �� : �) E� �� ) E�� 45%

�) �) �) D�� P�� 0 1 2 3 �)

�) �)

�� 2000000 1533190.178 888992.6236 0

I��

P��

A��

760000 582612.2676 337817.197

1226809.822 1226809.822 1226809.822

466809.822 644197.5544 888992.6236

    2000000 =   R = 1226809.822

�) �� = 30% �) �)

I�� = 0.30 * �.A.I

�) E�� A�� I��

0

1 16000000

2 20000000

3 36000000

4 4320000 0 2827800 0 0

5 4800000 0 3446600 0 0

C�� D��

10500000

1400000

21750000

2000000

1500000

15000000

�.B

3500000

4500000

12750000 0

1492200 0 0

1353400 0 0

G�� O�� .O

0

0

3500000

4500000

12750000

1492000

1353400 0

I��

760000

582612.267 6 644197.554 4

337817.197

0

0

A��

466809.822

888992.625

0

0

�.A.I

2740000

3917387.73 2

�12412182.81

1492200 0

1353400 0

I��

822000

1175216.32

13723654.84 3

4476600

4060200

�.D.I

1918000

2742171.41 2

8688527.967

1044540 0

9473800

I��

50000 0

0

0

0

0

0

��

�

��

��

��

��

��

��

�

�

�

��

�) �) 1

2

3

�) �� 500000 + 34511�0.178(1+0.3) + 35�7�73.858(1+0.3) + �2��535.342(1+0.3) 4

5

+ 10445400(1+0.3) + �473800(1+0.3)

�) �� 5�827�3.22� ��C�C�� 23 P�� , �� $10 �� 5 ��. E� �� $12 �� , �� 26% �� . L�� 10 �� , �� 5 ��. P�� $5 �� , �� 10%, ��

��,

��

�� , �� , �� $8 �� . C�� 9%. �� $4 �� 8%. D�� 80% �� . E� �� , � �� , �� $2.200 � �� 9%. E� �� 15000 ��, �� 23000, �� 28000 � �� , �� 30000 ��. E� �� $400 �� 8%. L�� $300000 �� 9%. E� �� %50 � �� 8%. �� $5 �� $1 �� . L� �� 37.5%. �� 40% �� , �� 10 ��.

�) D�� ) C�� AN �) C�� ) E� �� .

�� ) � �) 1

2

3

COSTOS 4

5

0

10.000.000 1.000.000 5.000.000 1. 000. 000 2.000.000

9.000.000 1.000.000 4.000.000 1. 000. 000 2.000.000

8.000.000 1.000.000 3.000.000 1. 000.000 2.000.000

7.000.000 1.000.000 2.000.000 1. 000. 000 2.000.000

6.000.000 1.000.000 1.000.000 1. 000. 000 2.000.000

Costos Variable s empaques Arriendos transportes materia prima e insumos mano de obra gerente y secreta mano de obra tecnico propaganda Total Costos Variables 0

750.000 4.000.000 300.000 6.000.000 8.000. 000 5.000.000 5.000.000 29.050.000

1.242.000 4.320.000 327.000 9.936.000 8.720. 000 5.500.000 5.000.000 35.045.000

1.632.960 4.665.600 356.430 13.063.680 9.504.800 6.050.000 5.000.000 40.273.470

1.889.568 5.038.848 388.509 15.116.544 10. 360.232 6.655.000 1.000.000 40.448.701

2.040.733 5.441.956 423.474 16.325.868 11.292. 653 7.320.500 1.000.000 43.845.184

Costos Fijos maquina depreciacion de maquina muebles y enseres deprec iac ion muebles Total Costos Fijos

6

7

8

9

10

5.000.000 1.000.000 0 0 1.000.000

4.000.000 1.000.000

3.000.000 1.000.000

2.000.000 1.000.000

1.000.000 1.000.000

1.000.000

1.000.000

1.000.000

1.000.000

2.203.992 5.877.312 461.587 17.631. 937 12.308. 992 8.052.550 1.000.000 47.536. 370

2.380.311 6.347.497 503.130 19.042.492 13.416.801 8.857.805 1.000.000 51.548.037

2.570.736 6.855.297 548.412 20.565. 891 14.624. 313 9.743.586 1.000.000 55.908. 235

2.776.395 7.403.721 597.769 22.211.163 15.940.501 10.717.944 1.000.000 60.647.493

2.998.507 7.996.019 651.568 23.988. 056 17.375. 146 11.789.738 1.000.000 65.799. 034

FLUJO DE CAJA DEL PROYECTO 1 15.000 2.200

2 23.000 2.398

3 28.000 2.614

4 30.000 2.849

5 30.000 3.105

Ingresos totale s

33. 000. 000

55. 154. 000

73. 186. 960

85. 471. 914

93. 164. 386

costos variables financiacion costos fijos Total egresos utilidad antes de impuesto

29. 050. 000 780.000 2.000.000 31. 830. 000 1. 170. 000

35. 045. 000 646.621 2.000.000 37. 691. 621 17. 462. 379

40. 273. 470 478.562 2.000.000 42. 752. 032 30. 434. 928

40. 448. 701 266.809 2.000.000 42. 715. 510 42. 756. 404

43. 845. 184

438. 750 2.731.250

6. 548. 392 12. 913. 987

11. 413. 098 21. 021. 830

16. 033. 652 28. 722.753

17. 744. 701 31.574.501

512.998

646.377

814.436

1.026.189

2.218.252 1.584.466

12.267.610 6.258.985

20.207.394 7.364.211

27.696.564 7.209.643

cantidad de ventas precio de venta

impuesto utiidad bruta

-12000000

amortizacion tasa

2.000.000 45. 845. 184 47. 319. 202

40%

FNC VPN VAN

-

12.000.000 12.000.000 30.980.852

6 30.000 3.385

7 30.000 3.690

8 30.000 4.022

9 30.000 4.384

10 30.000 4.778

101. 549. 181

110. 688. 607

120. 650. 582

131. 509. 134

143. 344. 956

47.536.370

51.548.037

55.908.235

60.647.493

65.799.034

1.000.000 48.536.370 53.012.811

1.000.000 52.548.037 58.140.571

1.000.000 56.908.235 63.742.347

1.000.000 61.647.493 69.861.642

1.000.000 66.799.034 76.545.923

19.879.804 34.133.007

21.802.714 37.337.857

23.903.380 40.838.967

26.198.116 44.663.526

28.704.721 48.841.202

34.133.007 4.533.215

37.337.857 3.542.037

40.838.967 2.767.263

44.663.526 2.161.726

48.841.202 1.688.519

Financiación

31.574.501 5.870.787

Empaques unidad

pagos

3.000.000

tiempo

4

tasa

50

Materia Prima unidad

400

26%

anualidad

1.292.998

Amortización Periodos

Valor Insoluto

Intereses Pagos

Pagos

Amortizacione

0

3.000.000,00

1

2.487.002,00

780.000,00

1.292.998,00

512.998,00

2

1.840.624,52

646.620,52

1.292.998,00

646.377,48

3

1.026.188,89

478.562,37

1.292.998,00

814.435,63

266.809,11

1.292.998,00

1.026.188,89

4

-

��C�C�� 24 C�� AN �� . �� 1

2

3

COSTOS 4

5

0

10.000.000 1.000.000 5.000.000 1. 000. 000 2.000.000

9.000.000 1.000.000 4.000.000 1. 00 0. 000 2.000.000

8.000.000 1.000.000 3.000.000 1. 00 0. 000 2.000.000

7.000.000 1.000.000 2.000.000 1. 000. 000 2.000.000

6.000.000 1.000.000 1.000.000 1. 000. 000 2.000.000

Costos Variable s empaques Arriendos transportes materia prima e insumos mano de obra gerente y secreta mano de obra tecnico propaganda Total Costos Variable s 0

750.000 4.000.000 300.000 6.000.000 8.000.000 5.000.000 5.000.000 29.050.000

1.242.000 4.320.000 327.000 9.936.000 8. 720.000 5.500.000 5.000.000 35.045.000

1.632.960 4.665.600 356.430 13.063.680 9. 504.800 6.050.000 5.000.000 40.273.470

1.889.568 5.038.848 388.509 15.116.544 10. 360.232 6.655.000 1.000.000 40.448.701

2.040.733 5.441.956 423.474 16.325.868 11. 292.653 7.320.500 1.000.000 43.845.184

Costos Fij os maquina depreciacion de maquina muebles y enseres deprec iac ion m uebl es Total Costos Fijos

6

7

8

9

10

5.000.000 1.000.000 0 0 1.000.000

4.000.000 1.000.000

3.000.000 1.000.000

2.000.000 1.000.000

1.000.000 1.000.000

1.000.000

1.000.000

1.000.000

1.000.000

2.203.992 5.877.312 461.587 17.631.937 12.308.992 8.052.550 1.000.000 47.536.370

2.380.311 6.347.497 503.130 19.042.492 13.416.801 8.857.805 1.000.000 51.548.037

2.570.736 6.855.297 548.412 20.565.891 14.624.313 9.743.586 1.000.000 55.908.235

2.776.395 7.403.721 597.769 22.211.163 15.940.501 10.717.944 1.000.000 60.647.493

2.998.507 7.996.019 651.568 23.988.056 17.375.146 11.789.738 1.000.000 65.799.034

Flujo de Caja Libre del Proyecto 1 15.000 2.200

2 23.000 2.398

3 28.000 2.614

4 30.000 2.849

5 30.000 3.105

Ingresos totales

33. 000 .0 00

55. 154. 000

73. 18 6. 960

8 5. 471. 914

93 .16 4. 38 6

costos variables financiacion costos fijos Total egresos utilidad antes de impuesto

29. 050 .0 00 780.000 2.000.000 31. 830 .0 00 1. 170.000

35. 045. 000 646.621 2.000. 000 37. 691. 621 17. 462. 379

40. 27 3. 470 478.562 2. 000.000 42. 75 2. 032 30. 434. 928

4 0. 448. 701 266.809 2.000.000 4 2. 715. 510 42. 756. 404

43 .84 5. 18 4 2.000.000 45 .84 5. 18 4 47. 319. 202

780.000 731.250 2.438.750

646.621 6. 790. 875 12.671. 504

478.562 11. 592. 559 20. 842.369

266.809 16. 133. 705 28.622.699

0 17. 744. 701 31.574. 501

512.998

646.377

814.436

1.026.189

3.218.750 2.299.107

13.318.125 6.794. 962

21.320.931 7. 770.019

28.889.508 7.520.176

cantidad de ventas precio de venta

intereses impuesto utiidad bruta

-15000000

amortizacion tasa FNC VPN VAN

40% -

15.000.000 15.000.000 29.947.812

31.574.501 5.870.787

6 30.000 3.385

7 30.000 3.690

8 30.000 4.022

9 30.000 4.384

10 30.000 4.778

101. 549. 181

110. 688. 607

120. 650. 582

131. 509. 134

143. 344. 956

47.536.370

51.548.037

55.908.235

60.647.493

65. 799.034

1.000.000 48.536.370 53.012.811

1.000.000 52.548.037 58.140.571

1.000.000 56.908.235 63.742.347

1.000.000 61.647.493 69.861.642

1.000.000 66. 799.034 76. 545.923

0 19.879.804 34.133.007

0 21.802.714 37.337.857

0 23.903.380 40.838.967

0 26.198.116 44.663.526

0 28. 704.721 48. 841.202

34.133.007 4.533.215

37.337.857 3.542.037

40.838.967 2.767.263

44.663.526 2.161.726

48.841.202 1.688.519

��

��

50

��

3.000.000

��

400

��

4

��

26%

��

1.292.998

A��

��

��

��

A��

0

3.000.000,00

1

2.487.002,00

780.000,00

1.292.998,00

512.998,00

2

1.840.624,52

646.620,52

1.292.998,00

646.377,48

3

1.026.188,89

478.562,37

1.292.998,00

814.435,63

266.809,11

1.292.998,00

1.026.188,89

4

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