Inflacin

Ingresos
Costos de operacin

Activo Fijo
Depreciacin

FLUJO DEL PROYECTO

6%
6%

1
530,000.00
212,000.00

2
561,800.00
224,720.00

3
595,508.00
238,203.20

4
631,238.48
252,495.39

5
669,112.79
267,645.11

6
709,259.56
283,703.82

1,700,000.00
170,000.00

Ingresos

530,000.00

561,800.00

595,508.00

631,238.48

669,112.79

709,259.56

Costo de Operacin

212,000.00

224,720.00

238,203.20

252,495.39

267,645.11

283,703.82

Depreciacin

170,000.00

170,000.00

170,000.00

170,000.00

170,000.00

170,000.00

Utilidad antes de IR

148,000.00

167,080.00

187,304.80

208,743.09

231,467.68

255,555.74

44,400.00

50,124.00

56,191.44

62,622.93

69,440.30

76,666.72

Utilidad Neta

103,600.00

116,956.00

131,113.36

146,120.16

162,027.37

178,889.02

Depreciacin

170,000.00

170,000.00

170,000.00

170,000.00

170,000.00

170,000.00

Flujo de Operaciones

273,600.00

286,956.00

301,113.36

316,120.16

332,027.37

348,889.02

IR

Valor residual neto

Inversin
Flujo neto del Proyecto

624,000.00
1,788,333.33
(1,788,333.33)

273,600.00

286,956.00

301,113.36

316,120.16

332,027.37

972,889.02

K de t

Ventas
Requerimiento o necesidad
Inversin

Flujo de las acciones

Flujo neto del Proyecto
Prestamo

88,333.33

0
(1,788,333.33)

530,000.00

561,800.00

595,508.00

631,238.48

669,112.79

709,259.56

88,333.33

93,633.33

99,251.33

105,206.41

111,518.80

118,209.93

5,300.00

5,618.00

5,955.08

6,312.38

6,691.13

118,209.93

273,600.00

286,956.00

301,113.36

316,120.16

332,027.37

972,889.02

166,666.67

166,666.67

166,666.67

166,666.67

166,666.66

166,666.66

84,000.00

70,000.00

56,000.00

42,000.00

28,000.00

14,000.00

22,933.33

50,289.33

78,446.69

107,453.49

137,360.71

792,222.36

1,000,000.00

Amortizacin
Intres (1-%IR)
Flujo neto de los
accionistas

(2,788,333.33)

VALOR RESIDUAL NETO

Valor en libros= costo-dep. acumulada X aos uso.
Valor en libros= 1,700,000.00-(170,000.00*6)
1,700,000.00 Valor en libros =

680,000.00

1,020,000.00

Valor Residual =
Valor en libros =

600,000.00
680,000.00

Perdida
IR
NETO

(80,000.00)
(24,000.00)
(56,000.00)

Valor Residual Neto =

Valor residual-IR

Valor Residual Neto =

624,000.00

TABLA DE AMORTIZACIN DE PRESTAMO

N
0
1
2
3
4
5
6

A
166,666.67
166,666.67
166,666.67
166,666.67
166,666.66
166,666.66

I
120,000.00
100,000.00
80,000.00
60,000.00
40,000.00
20,000.00

S
1,000,000.00
833,333.33
666,666.66
499,999.99
333,333.32
166,666.66
-

VALOR RESIDUAL NETO

Valor en libros= costo-dep. acumulada X aos uso.
Valor en libros= 1,700,000.00-(170,000.00*6)
1,700,000.00 Valor en libros =

680,000.00

Valor Residual =
Valor en libros =

600,000.00
680,000.00

Perdida
IR
NETO

(80,000.00)
(24,000.00)
(56,000.00)

Valor Residual Neto =

Valor residual-IR

Valor Residual Neto =

624,000.00

1,020,000.00

TABLA DE AMORTIZACIN DE PRESTAMO

N
0
1
2
3
4
5
6

A
166,666.67
166,666.67
166,666.67
166,666.67
166,666.66
166,666.66

I
120,000.00
100,000.00
80,000.00
60,000.00
40,000.00
20,000.00

S
1,000,000.00
833,333.33
666,666.66
499,999.99
333,333.32
166,666.66
-

Inflacin
Costo Proveedor
Cantidad 10% mas
TOTAL

1
6%

Inflacin
Costo Empresa
Cantidad 10% mas
TOTAL

Activo Fijo
Edificio
Maquinaria
TOTAL

FLUJO DEL PROYECTO

159.00
12,000.00
1,908,000.00
1

6%

106.00
12,000.00
1,272,000.00

2
168.54
13,200.00
2,224,728.00
2
112.36
13,200.00
1,483,152.00

3
178.65
14,520.00
2,593,998.00
3
119.10
14,520.00
1,729,332.00

4
189.37
15,972.00
3,024,617.64
4
126.25
15,972.00
2,016,465.00

5
208.31
17,569.20
3,659,840.05
5
133.83
17,569.20
2,351,286.04

Depreciacin
250,000.00
12,500.00
450,000.00
45,000.00
700,000.00
57,500.00

Ahorro Bruto

1,908,000.00

2,224,728.00

2,593,998.00

3,024,617.64

3,659,840.05

Costo de Operacin

1,272,000.00

1,483,152.00

1,729,332.00

2,016,465.00

2,351,286.04

Ahorro Neto

636,000.00

741,576.00

864,666.00

1,008,152.64

1,308,554.02

Depreciacin

57,500.00

57,500.00

57,500.00

57,500.00

57,500.00

Utilidad antes de IR

578,500.00

684,076.00

807,166.00

950,652.64

1,251,054.02

IR

173,550.00

205,222.80

242,149.80

285,195.79

375,316.20

Utilidad Neta

404,950.00

478,853.20

565,016.20

665,456.85

875,737.81

Depreciacin

57,500.00

57,500.00

57,500.00

57,500.00

57,500.00

462,450.00

536,353.20

622,516.20

722,956.85

933,237.81

Flujo de Operaciones
Valor residual neto
Inversin
Flujo neto del Proyecto

281,250.00
700,000.00
(700,000.00)

462,450.00

536,353.20

622,516.20

722,956.85

1,214,487.81

Flujo de las acciones

Flujo neto del Proyecto

462,450.00

536,353.20

622,516.20

722,956.85

Amortizacin

50,000.00

50,000.00

50,000.00

50,000.00

Intres (1-%IR)

14,000.00

10,500.00

7,000.00

3,500.00

398,450.00

475,853.20

565,516.20

669,456.85

Prestamo

Flujo neto de los accionistas

(700,000.00)

5
1,214,487.81

200,000.00

(900,000.00)

TABLA DE AMORTIZACIN DE PRESTAMO

N
0
1
2
3
4

50,000.00
50,000.00
50,000.00
50,000.00

20,000.00
15,000.00
10,000.00
5,000.00

S
200,000.00
150,000.00
100,000.00
50,000.00
-

1,214,487.81

VALOR RESIDUAL NETO EDIFICIO

Valor en libros= costo-dep. acumulada X aos uso.
Valor en libros= 250,000.00-(12,500.00*5)
250,000.00 Valor en libros =

187,500.00

Valor Residual =
Valor en libros =

125,000.00
187,500.00

Perdida
IR
NETO

(62,500.00)
(18,750.00)
(43,750.00)

Valor Residual Neto =

Valor Residual Neto =

62,500.00

Valor residual-IR
143,750.00

VALOR RESIDUAL NETO MAQUINARIA

Valor en libros= costo-dep. acumulada X aos uso.
Valor en libros= 450,000.00-(45,000.00*5)
450,000.00 Valor en libros =

225,000.00

225,000.00

Valor Residual =
Valor en libros =
Perdida
IR
NETO
Valor Residual Neto =
Valor Residual Neto =

100,000.00
225,000.00
(125,000.00)
(37,500.00)
(87,500.00)
Valor residual-IR
137,500.00

VALOR RESIDUAL NETO EDIFICIO

Valor en libros= costo-dep. acumulada X aos uso.
Valor en libros= 250,000.00-(12,500.00*5)
250,000.00 Valor en libros =

187,500.00

Valor Residual =
Valor en libros =

125,000.00
187,500.00

Perdida
IR
NETO

(62,500.00)
(18,750.00)
(43,750.00)

Valor Residual Neto =

Valor Residual Neto =

62,500.00

Valor residual-IR
143,750.00

VALOR RESIDUAL NETO MAQUINARIA

Valor en libros= costo-dep. acumulada X aos uso.
Valor en libros= 450,000.00-(45,000.00*5)
450,000.00 Valor en libros =

225,000.00

Valor Residual =
Valor en libros =

100,000.00
225,000.00

Perdida
IR
NETO
Valor Residual Neto =
Valor Residual Neto =

(125,000.00)
(37,500.00)
(87,500.00)
Valor residual-IR
137,500.00

225,000.00