Concepto 0 2019 2020 2021

ingresos 991,500.00 991,500.00 991,500.00

TOTAL INGRESOS A 991,500.00 991,500.00 991,500.00
inversión 3,305,000.00
costos 165,250.00 166,902.50 168,571.53
depreciación 66,100.00 66,100.00 66,100.00
TOTAL COSTOS B 3,305,000.00 231,350.00 233,002.50 234,671.53
utilidad bruta C=A-B -3,305,000.00 760,150.00 758,497.50 756,828.48
Impuestos (IVA, IT, IUE) D 304,060.00 303,399.00 302,731.39
utilidad neta E=C-D -3,305,000.00 456,090.00 455,098.50 454,097.09
depreciación F 66,100.00 66,100.00 66,100.00
FLUJO NETO DE CAJA G=E+F -3,305,000.00 522,190.00 521,198.50 520,197.09

TAZA INTERNA DE RETORNO TIR AL 10% TASA DESCUENTO:

FLUJOS DEL PROYECTO ($us)

PERIODOS PERIODICOS ACUMULADOS
0 -3,305,000 -3,305,000
1 522,190 -2,782,810 1.08
2 521,199 -2,261,612 1.17
3 520,197 -1,741,414 1.26
4 519,186 -1,222,229 1.36
5 518,164 -704,065 1.47
6 414,988 -289,076 1.59
7 517,132 228,056 1.71
8 516,090 744,146 1.85
9 515,038 1,259,184 2.00
10 513,975 1,773,159 2.16
11 512,901 2,286,060 2.33

TABLA: VAN:

FORMULA: VAN:

TIR TIR:

RELACION DE BENEFICIO COSTO

RELACION B/C:

TASA DESCUENTO: 10%

PERIODOS INVERSION INGRESOS COSTOS

0 3,305,000.00 0 0
1 991,500.00 231,350.00
 2 991,500.00 233,002.50
3 991,500.00 234,671.53
4 991,500.00 236,357.24
5 991,500.00 238,059.81
6 991,500.00 410,019.63
7 991,500.00 239,779.41
8 991,500.00 241,516.20
9 991,500.00 243,270.37
10 991,500.00 245,042.07
11 991,500.00 246,831.49

VAN I: 6,439,852.99
VAN C: 1,639,762.88
VAN C + I: 4,944,762.88

B/C= VAN I: 6,439,852.99 B/C=

VAN C + I: 4,944,762.88
 2022 2023 2024 2025 2026 2027 2028 2029
991,500.00 991,500.00 991,500.00 991,500.00 991,500.00 991,500.00 991,500.00 991,500.00
991,500.00 991,500.00 991,500.00 991,500.00 991,500.00 991,500.00 991,500.00 991,500.00

170,257.24 171,959.81 343,919.63 173,679.41 175,416.20 177,170.37 178,942.07 180,731.49

66,100.00 66,100.00 66,100.00 66,100.00 66,100.00 66,100.00 66,100.00 66,100.00
236,357.24 238,059.81 410,019.63 239,779.41 241,516.20 243,270.37 245,042.07 246,831.49
755,142.76 753,440.19 581,480.37 751,720.59 749,983.80 748,229.63 746,457.93 744,668.51
302,057.10 301,376.07 232,592.15 300,688.24 299,993.52 299,291.85 298,583.17 297,867.40
453,085.66 452,064.11 348,888.22 451,032.35 449,990.28 448,937.78 447,874.76 446,801.11
66,100.00 66,100.00 66,100.00 66,100.00 66,100.00 66,100.00 66,100.00 66,100.00
519,185.66 518,164.11 414,988.22 517,132.35 516,090.28 515,037.78 513,974.76 512,901.11

8% TASA DESCUENTO: 10% TASA DESCUENTO: 12%

-3,305,000.00 -3,305,000.00 -3,305,000.00

483,509.26 1.10 474,718.18 1.12 466,241.07
446,843.71 1.21 430,742.56 1.25 415,496.25
412,949.22 1.33 390,831.77 1.40 370,266.01
381,616.96 1.46 354,610.79 1.57 329,951.87
352,653.79 1.61 321,739.15 1.76 294,020.23
261,512.97 1.77 234,250.03 1.97 210,245.95
301,741.76 1.95 265,370.67 2.21 233,924.41
278,827.52 2.14 240,759.92 2.48 208,440.21
257,647.12 2.36 218,426.30 2.77 185,727.79
238,069.76 2.59 198,159.52 3.11 165,486.12
219,974.49 2.85 179,768.71 3.48 147,446.81

330,346.55 VAN: 4,377.59 VAN: -277,753.28

330,346.55 VAN: 4,377.59 VAN: -277,753.28

10.0290% 10.0290% 10.0290%

1.302
 3,000,000
PERIODO DE REPAGO
2,000,000

FLUJOS ACUMULADOS
1,000,000

0
1 2 3 4 5 6 7 8 9 10 11
-1,000,000

-2,000,000

-3,000,000

-4,000,000
PERIODOS
TASA DESCUENTO: 14% TASA DESCUENTO: 16% TIR 10.0290%

-3,305,000.00 -3,305,000.00 -3,305,000.00

1.14 458,061.40 1.16 450,163.79 1.10 474,593.27
1.30 401,045.32 1.35 387,335.39 1.21 430,515.91
1.48 351,118.22 1.56 333,268.25 1.33 390,523.34
1.69 307,399.59 1.81 286,741.62 1.47 354,237.71
1.93 269,118.20 2.10 246,704.68 1.61 321,316.08
2.19 189,063.05 2.44 170,328.70 1.77 233,880.45
2.50 206,665.39 2.83 182,976.70 1.95 264,882.27
2.85 180,920.12 3.28 157,420.67 2.15 240,253.59
3.25 158,378.21 3.80 135,430.72 2.36 217,909.58
3.71 138,641.51 4.41 116,509.65 2.60 197,638.73
4.23 121,361.31 5.12 100,229.54 2.86 179,249.07

VAN: -523,227.68 VAN: -737,890.28 VAN: -0.00

VAN: -523,227.68 VAN: -737,890.28 VAN: 0.00

10.0290% 10.0290%
9 10 11 12

FLUJOS FLUJOS ƩFLUJOS

PERIODICOS ACTUALIZADOS ACTUALIZADOS
PERIODOS
0 -10,000 -3,305,000 -3,305,000
1 -2,500 474,593 -2,830,407
2 -1,000 430,516 -2,399,891
3 1,500 390,523 -2,009,367
4 3,500 354,238 -1,655,130
5 2,800 321,316 -1,333,814
6 3,800 233,880 -1,099,933
7 4,500 264,882 -835,051
8 5,700 240,254 -594,797
9 3,000 217,910 -376,888
10 1,500 197,639 -179,249
11 -2,000 179,249 0