Escolar Documentos
Profissional Documentos
Cultura Documentos
TRABAJO COLABORATIVO 2
TUTORA
ZORAIDA LUCIA CASTRO
LIMOJA S.A.S
MAQUINA ANTIGUA
Precio de adquisicion
comprada hace
valor depreciacion en libros
metodo de depreciacion
precio de venta
vida util
MAQUINA NUEVA
Precio de compra de la maquina nueva
costos de instalacion de la filetiadora
valor filetiadora nueva instalada
vida util
valor de rescate (salvamento)
cambio de capital de trabajo
DEPRECIACION ANUAL
ahorros anuales incrementales
tarifa de inpuesto de renta
5,000,000
3
3,000,000
linea recta
1,500,000
5
aos
aos
6,000,000
100,000
6,100,000
5 aos
2,000,000
260,000
1,220,000
250,000
16%
20,000,000
7,500,000
6,000,000
10,500,000
11,000,000
11,000,000
14%
185,000,000
12,500
65,000
10,502
40%
R GANANCIA OCASIONAL
1,500,000
3,000,000
-1,500,000
16%
-$
240,000
240,000
1,260,000
VALOR MAQUIN
N
1
2
3
4
5
5,000,000
valor depreciacion
valor en libros
1000000
4,000,000
1000000
3,000,000
1000000
2,000,000
1000000
1,000,000
1000000
0
6,100,000
valor depreciacion
5 $
1,220,000
5 $
1,220,000
5 $
1,220,000
5 $
1,220,000
5 $
1,220,000
6,100,000
valor en libros
$
4,880,000
$
3,660,000
$
2,440,000
$
1,220,000
$
-
$ 6,000,000
$ 100,000
$ 6,100,000
$ 1,500,000
$ 240,000
$ 1,260,000
$ 260,000
$ 5,100,000
Inversin Inicial Ao 0
Ao 1
Ao 2
5,100,000
20,000,000
25,100,000
l 16%)
$ 7,500,000
$ 220,000
$ 250,000
$ 7,530,000
$ 1,204,800
$ 6,325,200
$ 220,000
$ 6,545,200
$ 6,000,000
$ 220,000
$ 250,000
$ 6,030,000
$ 964,800
$ 5,065,200
$ 220,000
$ 5,285,200
$ 6,545,200
$ 5,285,200
25,100,000
25%
$4,046,553.86
ACEPTADO
Ao 3
Ao 4
Ao 5
$ 10,500,000
$ 220,000
$ 250,000
$ 10,530,000
$ 1,684,800
$ 8,845,200
$ 220,000
$ 9,065,200
$ 11,000,000
$ 1,220,000
$ 250,000
$ 10,030,000
$ 1,604,800
$ 8,425,200
$ 1,220,000
$ 9,645,200
$ 11,000,000
$ 1,220,000
$ 250,000
$ 10,030,000
$ 1,604,800
$ 8,425,200
$ 1,220,000
$ 9,645,200
$ 2,000,000
$ 320,000
$ 25,100,000
$ 9,065,200
$ 9,645,200
$ 36,425,200
Aos
Flujos Efectivos
0
1
2
3
4
5
$
$
$
$
$
$
MESES
$
$
25,100,000
7,500,000
6,000,000
10,500,000
11,000,000
11,000,000
Entrada acomulada
$
$
$
$
$
25,100,000
35,000,000
7,500,000
13,500,000
24,000,000
35,000,000
46,000,000
48
$
37
MESES
MESES
UNIDADES
0
1000
2000
3000
4000
5000
COSTO FIJO
$185,000,000.00
$185,000,000.00
$185,000,000.00
$185,000,000.00
$185,000,000.00
$185,000,000.00
COSTO VARIABLE
$0.00
$12,500,000
$25,000,000
$37,500,000.00
$50,000,000.00
$62,500,000.00
UNTO DE EQUILIBRIO
65,000
12,500
185,000,000
-$
9,653.85
185,000,000
52,500
COSTO TOTAL
$185,000,000.00
$197,500,000.00
$210,000,000.00
$222,500,000.00
$235,000,000.00
$247,500,000.00
$0.81
INGRESO TOTAL
$0.00
$185,000,000,000.00
$370,000,000,000.00
$555,000,000,000.00
$740,000,000,000.00
$925,000,000,000.00
$229,047,619.05
3,524
unidades