EJEMPLO DE FLUJO DE CAJA

Descripcion
Ingresos
Venta de Activos
Costos Variables
Costo de Fabricacion Fijos
Comision de Venta
Gastos de Administracion y Venta
Depreciacion
Amortizacion de intangibles
Valor Libro
Utilidad antes de Impuesto
Impuesto
Utilidad Neta
Depreciacion
Amortizacion de intangibles
Valor Libro
Inversion Inicial
Inversion de Remplazo
Inversion de ampliacion
Inversion en Capital de Trabajo
Valor de Desecho
Flujo de Caja

1,696,032.00

1,855,459.01

-882,240.00
-585,440.00
-67,841.28
-60,000.00
-6,300.00

-970,464.00
-643,984.00
-74,625.41
-66,000.00
-6,300.00

94,210.72
-14,131.61
80,079.11
6,300.00
0.00

94,085.60
-14,112.84
79,972.76
6,300.00
0.00

86,379.11

86,272.76

-160,000.00

-73,520.00
-3,500.00
-237,020.00
VAN
TIR

L. 85,799.68
24.46%

EJEMPLO DE FLUJO DE CAJA CON FINANCIAMIENTO

Descripcion
Ingresos
Venta de Activos
Costos Variables
Costo de Fabricacion Fijos
Comision de Venta
Gastos de Administracion y Venta
Inters de Prstamo
Depreciacion
Amortizacion de intangibles
Valor Libro
Utilidad antes de Impuesto
Impuesto
Utilidad Neta
Depreciacion
Amortizacion de intangibles
Valor Libro

25,000.00

25,000.00

-3,000.00
-2,000.00
-500.00
-800.00
-6,400.00
-7,800.00
-400.00

-3,000.00
-2,000.00
-500.00
-800.00
-5,798.00
-7,800.00
-400.00

4,100.00
-615.00
3,485.00
7,800.00
400.00

4,702.00
-705.00
3,997.00
7,800.00
400.00

Inversion Inicial
Inversion de Remplazo
Inversion de ampliacion
Inversion en Capital de Trabajo
Prstamo
Amortizacin de Deuda
Valor de Desecho
Flujo de Caja

-121,200.00

-3,150.00
80,000.00

-44,350.00
VAN
TIR

-50.00
-7,521.00

-8,123.00

4,164.00

4,024.00

L. 51,502.47
21.97%

2,029,872.15

2,226,769.75

2,442,766.42

-1,067,510.40
-708,382.40
-82,087.95
-72,600.00
-6,300.00

-1,174,261.44
-779,220.64
-90,296.74
-79,860.00
-6,300.00

-1,291,687.58
-857,142.70
-99,326.42
-87,846.00
-6,300.00

92,991.41
-13,948.71
79,042.70
6,300.00
0.00

96,830.93
-14,524.64
82,306.29
6,300.00
0.00

100,463.71
-15,069.56
85,394.16
6,300.00
0.00

85,342.70

88,606.29

91,694.16

30,000.00
-3,000.00
-2,000.00
-600.00
-800.00
-5,148.00
-7,800.00
-400.00
10,252.00
-1,538.00
8,714.00
7,800.00
400.00

30,000.00

30,000.00

36,000.00

36,000.00

-3,000.00
-2,000.00
-600.00
-800.00
-4,447.00
-7,800.00
-400.00

-3,000.00
-2,000.00
-600.00
-800.00
-3,689.00
-7,800.00
-400.00

-3,420.00
-2,200.00
-720.00
-820.00
-2,870.00
-9,200.00

-3,420.00
-2,200.00
-720.00
-820.00
-1,986.00
-9,200.00

36,000.00
2,500.00
-3,420.00
-2,200.00
-720.00
-820.00
-1,031.00
-9,200.00

17,654.00
-2,648.00
15,006.00
9,200.00

-2,000.00
19,109.00
-2,866.00
16,243.00
9,200.00

10,953.00
-1,643.00
9,310.00
7,800.00
400.00

11,711.00
-1,757.00
9,954.00
7,800.00
400.00

16,770.00
-2,516.00
14,254.00
9,200.00

2,000.00

-10,000.00
-20,000.00
-380.00
-8,773.00

-9,475.00

8,141.00

8,035.00

-10,232.00 -11,051.00 -11,935.00 -12,890.00

-12,458.00

12,403.00

12,271.00

4,553.00

10

10

36,000.00

36,000.00

-3,420.00
-2,200.00
-720.00
-820.00

-3,420.00
-2,200.00
-720.00
-820.00

-9,200.00

-9,200.00

19,640.00
-2,946.00
16,694.00
9,200.00

19,640.00
-2,946.00
16,694.00
9,200.00

139,117.00
25,894.00 165,011.00

Cuota Nivelada
Capital
Tiempo
Tasa

CN= C * i (1+i) ^n / (1+i) ^n

-80,000.00
8
8.0%

CN=

-6,400.00

Perodo
1
2
3
4
5
6
7
8

-80,000.00
-72,478.82
-64,355.94
-55,583.24
-46,108.72
-35,876.23
-24,825.15
-12,889.98

Cuota
Interes
13,921.18
6,400.00
13,921.18
5,798.31
13,921.18
5,148.48
13,921.18
4,446.66
13,921.18
3,688.70
13,921.18
2,870.10
13,921.18
1,986.01
13,921.18
1,031.20
31,369.45

Capital
L. 7,521.18
L. 8,122.88
L. 8,772.71
L. 9,474.52
L. 10,232.48
L. 11,051.08
L. 11,935.17
L. 12,889.98
80,000.00

i) ^n / (1+i) ^n