FLUJO DE CAJA PARA UN SOLO PRODUCTO, SIN CAMBIOS EN LOS COSTOS.

Impto 25%
Precio 100 Cap trabaj 2 meses
Cantidad 1,000 por tres años. A partir del cuart 1,200 Valor desecho: contable
CV 30 Horizonte evaluación 10
CF 20,000
Valor Años para Vida útil Precio Deprec. Años Dep Valor
Inversiones dep venta deprec. acum libro
Terreno 10,000 0 10,000
Construcción 60,000 30 2,000 10 20,000 40,000
Máquinas 40,000 8 6 12,000 5,000 4 20,000 20,000
Maq ampliación 9,000 3 3 1,000 3,000 1 3,000 6,000
76,000
0 1 2 3 4 5 6 7
Ingresos vta prod 100,000 100,000 100,000 120,000 120,000 120,000 120,000
Vta máq. 12,000
Vta máq. Ampliación 1,000
C variable -30,000 -30,000 -30,000 -36,000 -36,000 -36,000 -36,000
C Fijo -20,000 -20,000 -20,000 -20,000 -20,000 -20,000 -20,000
Depr const -2,000 -2,000 -2,000 -2,000 -2,000 -2,000 -2,000
Dep Máquina -5,000 -5,000 -5,000 -5,000 -5,000 -5,000 -5,000
dep máq. Ampliac -3,000 -3,000 -3,000 -3,000
V.libro -10,000
V.libro ampl. 0
utilidad 43,000 43,000 43,000 54,000 54,000 57,000 54,000
Impto -10,750 -10,750 -10,750 -13,500 -13,500 -14,250 -13,500
Ut. Neta 32,250 32,250 32,250 40,500 40,500 42,750 40,500
Depr const 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Dep Máquina 5,000 5,000 5,000 5,000 5,000 5,000 5,000
dep máq. Ampliac 3,000 3,000 3,000 3,000
V.libro 10,000
V.libro ampl. 0
Terreno -10,000
Construcc. -60,000
Máquinas -40,000 -40,000
Máq. Ampliac. -9,000 -9,000
Cap. Trabajo -8,333 0 0 -1,000 0 0 0 0
V. desecho
Flujo proyecto -118,333 39,250 39,250 29,250 50,500 50,500 13,750 50,500
Ing 1,000 1,000
Egresos -300 -300
Dep -100
Ut 600
Impto -150 -150
Ut neta 450
Dep 100
550 550
 8 9 10
120,000 120,000 120,000

1,000
-36,000 -36,000 -36,000
-20,000 -20,000 -20,000
-2,000 -2,000 -2,000
-5,000 -5,000 -5,000
-3,000 -3,000 -3,000

0
54,000 55,000 54,000
-13,500 -13,750 -13,500
40,500 41,250 40,500
2,000 2,000 2,000
5,000 5,000 5,000
3,000 3,000 3,000

-9,000
0 0 9,333
76,000
50,500 42,250 135,833
FLUJO DE CAJA PARA UN SOLO PRODUCTO, SIN CAMBIOS EN LOS COSTOS.
Impto 25%
Precio 100 Cap trabaj 2 meses
Cantidad 1,000 por tres años. A partir del cuart 1,200 Valor desecho: contable
CV 30 Horizonte evaluación 10
CF 20,000
Valor Años para Vida útil Precio Deprec. Años Dep Valor
Inversiones dep venta deprec. acum libro
Terreno 10,000 0 10,000
Construcción 60,000 30 2,000 10 20,000 40,000
Máquinas 40,000 8 6 12,000 5,000 4 20,000 20,000
Maq ampliación 9,000 3 3 1,000 3,000 1 3,000 6,000
76,000
0 1 2 3 4 5 6 7
Ingresos vta prod 100,000 100,000 100,000 120,000 120,000 120,000 120,000
Vta máq. 12,000
Vta máq. Ampliación 1,000
C variable -30,000 -30,000 -30,000 -36,000 -36,000 -36,000 -36,000
C Fijo -20,000 -20,000 -20,000 -20,000 -20,000 -20,000 -20,000
Intereses -6,000 -5,222 -4,367 -3,426 -2,391 -1,252
Depr const -2,000 -2,000 -2,000 -2,000 -2,000 -2,000 -2,000
Dep Máquina -5,000 -5,000 -5,000 -5,000 -5,000 -5,000 -5,000
dep máq. Ampliac -3,000 -3,000 -3,000 -3,000
V.libro -10,000
V.libro ampl. 0
utilidad 37,000 37,778 38,633 50,574 51,609 55,748 54,000
Impto -9,250 -9,444 -9,658 -12,644 -12,902 -13,937 -13,500
Ut. Neta 27,750 28,333 28,975 37,931 38,707 41,811 40,500
Depr const 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Dep Máquina 5,000 5,000 5,000 5,000 5,000 5,000 5,000
dep máq. Ampliac 3,000 3,000 3,000 3,000
V.libro 10,000
V.libro ampl. 0
Terreno -10,000
Construcc. -60,000
Máquinas -40,000 -40,000
Máq. Ampliac. -9,000 -9,000
Préstamo 60,000
Amortización -7,776 -8,554 -9,409 -10,350 -11,385 -12,524
Cap. Trabajo -8,333 0 0 -1,000 0 0 0 0
V. desecho
Flujo neto -58,333 26,974 26,779 16,565 37,580 37,321 287 50,500
Ing 1,000 1,000
Egresos -300 -300
Dep -100
Ut 600
Impto -150 -150
Ut neta 450
Dep 100
550 550
 8 9 10
120,000 120,000 120,000 Préstamo 60,000
tasa 10%
1,000 Plazo 6
-36,000 -36,000 -36,000 Cuota 13,776
-20,000 -20,000 -20,000

-2,000 -2,000 -2,000

-5,000 -5,000 -5,000 Saldo deuda Cuota Interés Amortizac
-3,000 -3,000 -3,000 60,000 13,776 -6,000 -7,776
52,224 13,776 -5,222 -8,554
0 43,669 13,776 -4,367 -9,409
54,000 55,000 54,000 34,260 13,776 -3,426 -10,350
-13,500 -13,750 -13,500 23,910 13,776 -2,391 -11,385
40,500 41,250 40,500 12,524 13,776 -1,252 -12,524
2,000 2,000 2,000 -60,000
5,000 5,000 5,000
3,000 3,000 3,000

-9,000

0 0 9,333
76,000
50,500 42,250 135,833
FLUJO DE CAJA PARA UN SOLO PRODUCTO, SIN CAMBIOS EN LOS COSTOS.
Impto 25%
Precio 100 Cap trabaj 2 meses
Cantidad 1,000 por tres años. A partir del cuart 1,200 Valor desecho: contable
CV 30 Horizonte evaluación 10
CF 20,000
Valor Años para Vida útil Precio Deprec. Años Dep Valor
Inversiones dep venta deprec. acum libro
Terreno 10,000 0 10,000
Construcción 60,000 30 2,000 10 20,000 40,000
Máquinas 40,000 8 6 12,000 5,000 4 20,000 20,000
Maq ampliación 9,000 3 3 1,000 3,000 1 3,000 6,000
76,000
0 1 2 3 4 5 6 7
Ingresos vta prod 100,000 100,000 100,000 120,000 120,000 120,000 120,000
Vta máq. 12,000
Vta máq. Ampliación 1,000
C variable -30,000 -30,000 -30,000 -36,000 -36,000 -36,000 -36,000
C Fijo -20,000 -20,000 -20,000 -20,000 -20,000 -20,000 -20,000
Depr const -2,000 -2,000 -2,000 -2,000 -2,000 -2,000 -2,000
Dep Máquina -5,000 -5,000 -5,000 -5,000 -5,000 -5,000 -5,000
dep máq. Ampliac -3,000 -3,000 -3,000 -3,000
V.libro -10,000
V.libro ampl. 0
utilidad 43,000 43,000 43,000 54,000 54,000 57,000 54,000
Impto -10,750 -10,750 -10,750 -13,500 -13,500 -14,250 -13,500
Ut. Neta 32,250 32,250 32,250 40,500 40,500 42,750 40,500
Depr const 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Dep Máquina 5,000 5,000 5,000 5,000 5,000 5,000 5,000
dep máq. Ampliac 3,000 3,000 3,000 3,000
V.libro 10,000
V.libro ampl. 0
Terreno -10,000
Construcc. -60,000
Máquinas -40,000 -40,000
Máq. Ampliac. -9,000 -9,000
Cap. Trabajo -8,333 0 0 -1,000 0 0 0 0
V. desecho
Flujo proyecto -118,333 39,250 39,250 29,250 50,500 50,500 13,750 50,500
Ahorro trib intereses 1,500 1,306 1,092 856 598 313
Flujo inv capital -118,333 40,750 40,556 30,342 51,356 51,098 14,063 50,500
Ing 1,000 1,000
Egresos -300 -300
Dep -100
Ut 600
Impto -150 -150
Ut neta 450
Dep 100
550 550
 8 9 10
120,000 120,000 120,000 Préstamo 60,000
tasa 10%
1,000 Plazo 6
-36,000 -36,000 -36,000 Cuota 13,776
-20,000 -20,000 -20,000
-2,000 -2,000 -2,000
-5,000 -5,000 -5,000 Saldo deuda Cuota Interés Amortizac Ahorro trib
-3,000 -3,000 -3,000 60,000 13,776 -6,000 -7,776 1,500
52,224 13,776 -5,222 -8,554 1,306
0 43,669 13,776 -4,367 -9,409 1,092
54,000 55,000 54,000 34,260 13,776 -3,426 -10,350 856
-13,500 -13,750 -13,500 23,910 13,776 -2,391 -11,385 598
40,500 41,250 40,500 12,524 13,776 -1,252 -12,524 313
2,000 2,000 2,000 -60,000
5,000 5,000 5,000
3,000 3,000 3,000

-9,000
0 0 9,333
76,000
50,500 42,250 135,833

50,500 42,250 135,833