Guía Nº7 - Evaluación de Proyectos de Inversión

Problema 1
Datos:
Periodo:
COK
5 aos
18%
Inversin Inicial
Ingresos Anuales
Costos Anuales
Valor de Salvamento ltimo Ao
Periodo
0
1
2
3
4
5
VAN
VAE
$13,000
$9,500
$4,500
$1,000
Inversin
$13,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
Ingresos
$0.00
$9,500.00
$9,500.00
$9,500.00
$9,500.00
$9,500.00
Costos
$0.00
$4,500.00
$4,500.00
$4,500.00
$4,500.00
$4,500.00
Valor Reisdual
$0.00
$0.00
$0.00
$0.00
$0.00
$1,000.00
S/. 3,072.96
S/. 982.67
27.81%
23.12%
COK
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
55%
60%
VAN
$13,000.00
$9,430.91
$6,574.86
$4,257.95
$2,354.94
$774.08
$552.82
$1,677.18
$2,638.25
$3,466.35
$4,185.19
$4,813.45
$5,366.03
15000
10000
5000
VAN
TIR
TIRM
Decisin
VAN
VAE
TIR
TIRM
0
1
-5000
-10000
Flujos Nertos (VAN) Flujos de Ingresos (VAI) Flujos de Costos (VAC)

-$13,000.00
$0.00
$13,000.00
$5,000.00
$9,500.00
$4,500.00
$5,000.00
$9,500.00
$4,500.00
$5,000.00
$9,500.00
$4,500.00
$5,000.00
$9,500.00
$4,500.00
$6,000.00
$10,500.00
$4,500.00
S/. 3,072.96
S/. 982.67
27.81%
23.12%
>
>
>
>
0
0
0
0
Invertir en el Proyecto
Grfica TIR
TIR = 27.81%
COK
VAN
COK
10
11
12
13
Problema 2
Datos:
COK
15%
Inversin
Inversin Inicial
Beneficios Netos Anuales
Valor de Salvamento ltimo Ao
Vida til
Cebichera
$5,000
$3,500
$1,000
3
Joyera
$9,000
$3,800
$2,000
5
Cebichera
Periodo
0
1
2
3
Inversin
$5,000.00
$0.00
$0.00
$0.00
Valor Residual Flujos Netos (VAN)

$0.00
-$5,000.00
$0.00
$3,500.00
$0.00
$3,500.00
$1,000.00
$4,500.00
VAN
$3,648.80
VAE
$1,598.09
Periodo
0
1
2
3
4
5
Inversin
$9,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
Valor Residual Flujos Netos (VAN)

$0.00
-$9,000.00
$0.00
$3,800.00
$0.00
$3,800.00
$0.00
$3,800.00
$0.00
$3,800.00
$2,000.00
$5,800.00
VAN
$4,732.54
VAE
$1,411.79
Joyera
Decisin
VAE Cebichera
S/. 1,598.09
>
Invertir en la Cebichera
VAE Joyera
S/. 1,411.79
Problema 3
Datos:
Periodo:
COK
TIR
5 meses
3% mensual
5.72%
a) Tasa de Rentabilidad Verdadera

b) Valor Presente Neto
c) Valor Anual Equivalente
COK
0%
1%
2%
3%
4%
5%
6%
7%
8%
9%
10%
Flujo
S/. 5,000
S/. 1,200
S/. 1,100
S/. 1,100
S/. 1,300
S/. 1,200
TIRM
VAN
VAE
VAN
S/. 900.00
S/. 725.13
S/. 558.19
S/. 398.72
S/. 246.31
S/. 100.56
S/. 38.92
S/. 172.45
S/. 300.36
S/. 422.96
S/. 540.53
Periodo Inversin
0
S/. 5,000.00
1
S/. 0.00
2
S/. 0.00
3
S/. 0.00
4
S/. 0.00
5
S/. 0.00
4.59%
S/. 398.72
S/. 87.06
100000%
S/. 900.00
80000%
60000%
40000%
VAN
Periodo
0 (Inversin)
1
2
3
4
5
20000%
0%
-20000%
-40000%
-60000%
-80000%
0%
1
Flujos Nertos (VAN)

-S/. 5,000.00
S/. 1,200.00
S/. 1,100.00
S/. 1,100.00
S/. 1,300.00
S/. 1,200.00
Funcin del Valor Presente Neto
S/. 900.00
0%
COK = 3%
S/. 725.13
S/. 558.19
S/. 398.72
TIR = 5.72%
S/. 246.31
S/. 100.56
1%
2%
3%
4%
5%
6%
7%
8%
9%
10%
S/. 38.92
2
3
4
5
6
7
8 S/. 172.45
9
10
11
S/. 300.36
S/. 422.96
S/. 540.53
COK
COK
VAN
Problema 4
Datos:
Compra de Mquina Mezcladora
Inversin
Mantenimiento
1er. Ao
2do. Ao
Incremento Anual
Vida til
Valor Residual
COK
$20,000
$6,000
$7,200
$1,200
6
$1,000
12%
Compra de Mquina Mezcladora
Periodo
0
1
2
3
4
5
6
Inversin
$20,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Costos
$0.00
$6,000.00
$7,200.00
$8,400.00
$9,600.00
$10,800.00
$12,000.00
VAC
Decisin
VAC Arrendamiento de Maquinaria
S/. 72,201.50
>
Comprar Maquinaria
Arrendamiento de Mquina Mezcladora

Costo
1er. Ao
2do. Ao
Incremento Anual
$14,000
$15,000
$2,000
Arrendamiento de Mquina Mezcladora
Flujos de Costos (VAC)

$20,000.00
$6,000.00
$7,200.00
$8,400.00
$9,600.00
$10,800.00
$11,000.00
$54,878.02
VAC Compra de Maquinaria
Periodo
0
1
2
3
4
5
6
S/. 54,878.02
Inversin
Costos
$0.00
$14,000.00
$15,000.00
$17,000.00
$19,000.00
$21,000.00
$23,000.00
VAC

$0.00
$14,000.00
$15,000.00
$17,000.00
$19,000.00
$21,000.00
$23,000.00
$72,201.50
Problema 5
Datos:
COK
15%
Proyecto A
Periodo
0
1
2
3
4
5
a)
b)
Inversiones
$150,000
$150,000
$150,000
VAN A
VAN B
$274,788.11
$254,679.40
TIR A
TIR B
62.07%
43.57%
TIRM A
TIRM B
41.62%
28.29%
COK
15%
20%
24%
28%
Ingresos
$100,000
$150,000
$200,000
$250,000
$300,000
VAN A
$274,788.11
$217,862.65
$180,172.30
$148,056.83
VAN B
$254,679.40
$190,252.06
$146,628.16
$108,717.50
Inversiones
$150,000.00
Ingresos
c)
Proyecto A
Periodo
0
1
2
3
4
$150,000.00
$150,000.00
VAN A
VAE A
$125,635.09
$44,005.62
Decisin
VAE Proyecto A
$44,005.62
$100,000.00
$150,000.00
$200,000.00
$250,000.00
<
Proyecto B
Periodo
0
1
2
3
4
5
Flujos Netos A
-$150,000
$100,000
$0
$200,000
$100,000
$300,000
Inversiones
$350,000
Ingresos
$100,000
$200,000
$200,000
$200,000
$200,000
$200,000
Decisin
VAN Proyecto A
S/. 274,788.11
>
VAN Proyecto B
S/. 254,679.40
Decisin
VAN Proyecto A
62.07%
>
VAN Proyecto B
43.57%
Decisin
VAN Proyecto A
41.62%
>
VAN Proyecto B
28.29%
>
VAN Proyecto B
Decisin
VAN Proyecto A
** En todos los casos
Proyecto B
Periodo
0
1
2
3
4
5
Flujos Netos A
-$150,000.00
$100,000.00
$0.00
$200,000.00
$100,000.00
VAN B
VAE B
VAE Proyecto B
$75,974.82
Inversiones
$350,000.00
$100,000.00
$254,679.40
$75,974.82
Invertir en Proyecto B
Ingresos
$200,000.00
$200,000.00
$200,000.00
$200,000.00
$200,000.00
Flujos Netos B
-$350,000
$200,000
$200,000
$100,000
$200,000
$200,000
Invertir en Proyecto A
Flujos Netos B
-$350,000.00
$200,000.00
$200,000.00
$100,000.00
$200,000.00
$200,000.00
Problema 6
Datos:
COK
Parque Zonal
Inversin
Mantenimiento
1er. Ao
Incremento Anual
Vida til
15%
$857,000
$24,500
$2,200
7
PARQUE ZONAL
Decisin
CAUE Parque Zonal
Periodo
0
1
2
3
4
5
6
7
Inversion
$ 857,000.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 235,878.50
>
Costos
$ 0.00
$ 24,500.00
$ 26,700.00
$ 28,900.00
$ 31,100.00
$ 33,300.00
$ 35,500.00
$ 37,700.00
VAC
CAUE
CAUE Asfaltado
Asfaltado
Inversin
Costo Anual
Incremento Anual
Vida til
$675,000
$19,500
10%
5
ASFALTADO
$ 857,000.00
$ 24,500.00
$ 26,700.00
$ 28,900.00
$ 31,100.00
$ 33,300.00
$ 35,500.00
$ 37,700.00
$ 981,353.57
$ 235,878.50
S/. 224,549.23
Periodo
0
1
2
3
4
5
Invertir en Asfaltado
Inversion
$ 675,000.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
Costos
$ 0.00
$ 19,500.00
$ 21,450.00
$ 23,595.00
$ 25,954.50
$ 28,549.95
VAC
CAUE

$ 675,000.00
$ 19,500.00
$ 21,450.00
$ 23,595.00
$ 25,954.50
$ 28,549.95
$ 752,723.84
$ 224,549.23
Problema 7
Incremento Anual de las Ventas
Ao
1
2
3
4
5
100
Ventas
850
950
1050
1150
1250
Periodo
0
1
2
3
4
5
Datos
Precio
Costo de Produccin
Costos Fijos
$92
$46
$15,500
Inversin
Maquinarias
Inmuebles
Vehculo
Capital de Trabajo
Total Inversin
$18,500
$35,800
$26,500
$8,500
$89,300
Valor de Salvamento
$25,000
COK
1.20% Mensual
15.39% Anual
a)
VAN
b)
TIR
TIRM
Inversin
$89,300
$0
$0
$0
$0
$0
$31,684.89
27.00%
22.61%
Ingresos
$0
$78,200
$87,400
$96,600
$105,800
$115,000
>
>
Costos
$0
$54,600
$59,200
$63,800
$68,400
$73,000
Valor Residual
$0
$0
$0
$0
$0
$33,500
Flujos Netos (VAN)

-$89,300
$23,600
$28,200
$32,800
$37,400
$75,500
VAN
>
15.39%
15.39%
VAI
$0
$78,200
$87,400
$96,600
$105,800
$148,500
VAC
$89,300
$54,600
$59,200
$63,800
$68,400
$73,000
Problema 8
Ao
1
2
3
4
5
5%
Ventas (Kilos)
32,000.00
33,600.00
35,280.00
37,044.00
38,896.20
Datos
Precio
Costo de Produccin
Costos Fijos Anuales
$4.50
$3.20
$12,000
Inversin
Galpones
Equipos
Vehiculo
Capital de Trabajo
Total Inversin
$ 45,000
$ 12,000
$ 13,000
$ 5,000
$75,000
Valor de Desecho
$15,000
COK
Periodo
0
1
2
3
4
5
VAN
$43,608.76
TIR
16%
Inversin
$75,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
36.35%
COK
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
55%
60%
65%
70%
VAN
$ 114,866.26
$ 86,812.04
$ 64,593.58
$ 46,750.07
$ 32,236.79
$ 20,294.16
$ 10,361.45
$ 2,018.98
$ 5,051.49
$ 11,094.15
$ 16,298.45
$ 20,812.91
$ 24,755.07
$ 28,218.81
$ 31,279.73
>
Costos
$0.00
$114,400.00
$119,520.00
$124,896.00
$130,540.80
$136,467.84
Valor Residual
$0.00
$0.00
$0.00
$0.00
$0.00
$20,000.00
Flujos Netos (VAN)

-$75,000.00
$29,600.00
$31,680.00
$33,864.00
$36,157.20
$58,565.06
VAI
$0.00
$144,000.00
$151,200.00
$158,760.00
$166,698.00
$195,032.90
VAN
>
16.00%
Grfica de la TIR
14000000%
12000000%
10000000%
8000000%
VAN
Ingresos
$0.00
$144,000.00
$151,200.00
$158,760.00
$166,698.00
$175,032.90
6000000%
TIR = 36.35%
4000000%
2000000%
0%
-2000000%
10
-4000000%
COK
COK
VAN
11
VAC
$75,000.00
$114,400.00
$119,520.00
$124,896.00
$130,540.80
$136,467.84
TIR = 36.35%
11
12
13
14
15
Problema 9
Datos:
COK
15%
Cpacidad de Produccin (TM)

Precio
Costo de Operacin y Mantenimiento
Vida til
Mquina Alemana
50
$780,000
$24,000
5
Incremento de Costos Anual
Mquina Francesa
75
$970,000
$36,000
7
5%
Periodo
0
1
2
3
4
5
Inversin
$780,000
$0.00
$0.00
$0.00
$0.00
$0.00
Costo de Operacin
0
$24,000
$25,200
$26,460
$27,783
$29,172
VAC
CAUE
Periodo
0
1
2
3
4
5
6
7
Inversin
$970,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Costo de Operacin
$0.00
$36,000.00
$37,800.00
$39,690.00
$41,674.50
$43,758.23
$45,946.14
$48,243.44
VAC
VAE

$780,000
$24,000
$25,200
$26,460
$27,783
$29,172
$867,711.00
$258,851.69
Decisin
CAUE Alemana
$970,000.00
$36,000.00
$37,800.00
$39,690.00
$41,674.50
$43,758.23
$45,946.14
$48,243.44
$1,139,566.78
$273,906.69
S/. 258,851.69
<
Invertir en la Mquina Alemana
CAUE Francesa
S/. 273,906.69
Problema 10
Ao
1
2
3
4
5
Datos
Precio
Costo de Produccin
Costos Fijos Anuales
7.50%
Ventas (Kilos)
24,000.00
25,800.00
27,735.00
29,815.13
32,051.26
$4.50
$2.80
$9,200
Inversin
Maquinarias
Vehculo
Terreno
Capital de Trabajo
Total Inversin
$48,500
$12,500
$28,500
$6,800
$96,300
Valor de Desecho
$15,000
COK
Periodo
0
1
2
3
4
5
VAN
TIR
16%
Inversin
$96,300.00
$0.00
$0.00
$0.00
$0.00
$0.00
$35,865.29
29.22%
Ingresos
$0.00
$108,000.00
$116,100.00
$124,807.50
$134,168.06
$144,230.67
>
Costos
$0.00
$76,400.00
$81,440.00
$86,858.00
$92,682.35
$98,943.53
Valor Residual
$0.00
$0.00
$0.00
$0.00
$0.00
$21,800.00
Flujos Netos (VAN)

-$96,300.00
$31,600.00
$34,660.00
$37,949.50
$41,485.71
$67,087.14
VAI
$0.00
$108,000.00
$116,100.00
$124,807.50
$134,168.06
$166,030.67
VAN
>
16.00%
7.50%
Ao
VAC
$96,300.00
$76,400.00
$81,440.00
$86,858.00
$92,682.35
$98,943.53
Ventas
1
2
3
4
5
Periodo
24000
25800
27735
29815
32051.26
0
1
2
3
4
5
Precio
4.5
Costo de Produccin
2.8
Costos Fijos
9200
VAN
VAI
VAC
Inversin
Maquinarias
Vehculo
Terreno
Capital de Trabajo
Total Inversin
TIR
48500
12500
28500
6800
96300
Valor Residual
15000
COK
16%
Inversin
Ingresos
96300
0
0
0
0
0
0
108000
116100
124808
134168
144231
S/. 35,865.29 >

S/. 412,492.73
S/. 376,627.44 ##########
29.22% >
Costos
0
76400
81440
86858
92682
98944
Valor ResidualFlujos Netos (VAN)

VAI
0
-96300
0
31600
0
34660
0
37950
0
41486
21800
67087
0 Invertir
16% Invertir
VAC
0
108000
116100
124808
134168
166031
96300
76400
81440
86858
92682
98944
Problema 11
Datos:
Mquina
Precio
Costo Anual de Operacin
Valor de Salvamento
Vida til
Mantenimiento
ALFA
$12,000
$3,500
$1,000
4
Ao 2
$2,750
COK
BETA
$16,000
$3,100
$2,000
6
Ao 4
$3,850
15%
ALFA
Periodo
0
1
2
3
4
Inversin
$12,000
$0
$0
$0
$0
VAC
CAUE
$23,500.07
$8,231.26
BETA
Periodo
0
1
2
3
4
5
6
Inversin
$16,000
$0
$0
$0
$0
$0
$0
VAC
CAUE
$29,068.49
$7,680.97
Costos de Operacin Valor Residual

$0
$0
$3,500
$0
$6,250
$0
$3,500
$0
$3,500
$1,000
Costos de Operacin Valor Residual

$0
$0
$3,100
$0
$3,100
$0
$3,100
$0
$6,950
$0
$3,100
$0
$3,100
$2,000

$12,000
$3,500
$6,250
$3,500
$2,500
Decisin
CAUE Alfa
$16,000
$3,100
$3,100
$3,100
$6,950
$3,100
$1,100
$ 8,231.26
>
CAUE Beta
S/. 7,680.97
Invertir en Beta
Problema 12
Datos:
COK
20%
Proyecto K
Inversin
$500,000.00
Incremento Anual de Ingresos
8%
Ao
1
2
3
4
5
6
7
Monto adicional en el 7mo. Ao

$70,000.00
Proyecto L
Inversin
Incremento Anual de Ingresos
Ao
1
2
3
4
5
6
7
b)
COK
Ingresos
$200,000.00
$216,000.00
$233,280.00
$251,942.40
$272,097.79
$293,865.62
$317,374.86
$200,000.00 (3 aos consecutivos)

$50,000.00
Ingresos
$150,000.00
$200,000.00
$250,000.00
$300,000.00
$350,000.00
$400,000.00
$450,000.00
12%
Periodo
0
1
2
3
4
5
6
7
Inversin
$500,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
VAN K
TIR K
VAE K
$369,505.17
42.16%
$102,509.57
Periodo
0
1
2
3
4
5
6
7
Inversin
$200,000.00
$200,000.00
$200,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
VAN L
TIR L
VAE L
$447,888.27
51.10%
$124,254.92
Ingresos
$0.00
$200,000.00
$216,000.00
$233,280.00
$251,942.40
$272,097.79
$293,865.62
$317,374.86
Flujos Netos
-$500,000.00
$200,000.00
$216,000.00
$233,280.00
$251,942.40
$272,097.79
$293,865.62
$317,374.86
a)
VAN K
TIR K
VAE K
$623,764.68
42.16%
$80,965.14
Ingresos
$0.00
$150,000.00
$200,000.00
$250,000.00
$300,000.00
$350,000.00
$400,000.00
$450,000.00
Flujos Netos
-$200,000.00
-$50,000.00
$0.00
$250,000.00
$300,000.00
$350,000.00
$400,000.00
$450,000.00
VAN L
TIR L
VAE L
$728,766.62
51.10%
$98,140.26
Decisin
VAN Proyecto K $369,505.17
<
VAN Proyecto L $447,888.27
Decisin
TIR Proyecto K
<
TIR Proyecto L
Decisin
VAE Proyecto A $102,509.57
<
VAE Proyecto L $124,254.92
VAN Proyecto K $623,764.68

TIR Proyecto K
42.16%
VAE Proyecto A $80,965.14
<
<
<
VAN Proyecto L $728,766.62

TIR Proyecto L
51.10%
VAE Proyecto L $98,140.26
42.16%
51.10%
Invertir en Proyecto L
Problema 13
Datos:
COK
15%
Proyecto
Inversin Inicial
Ingresos Anuales
Costos Anuales
Valor de Salvamento ltimo ao
Vida til
Cabina
13000
9500
4500
1000
5
Locutorio
15000
10800
5300
2000
7
Cabina
Periodo
0
1
2
3
4
5
Inversin
$13,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
Ingresos
$0.00
$9,500.00
$9,500.00
$9,500.00
$9,500.00
$9,500.00
Costos
$0.00
$4,500.00
$4,500.00
$4,500.00
$4,500.00
$4,500.00
Valor Residual
$0.00
$0.00
$0.00
$0.00
$0.00
$1,000.00
VAN
VAI
VAC
$4,257.95
$32,342.65
$28,084.70
VAE
$1,270.21
Locutorio
Periodo
0
1
2
3
4
5
6
7
Inversin
$15,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Ingresos
$0.00
$10,800.00
$10,800.00
$10,800.00
$10,800.00
$10,800.00
$10,800.00
$10,800.00
Costos
$0.00
$5,300.00
$5,300.00
$5,300.00
$5,300.00
$5,300.00
$5,300.00
$5,300.00
Valor Residual
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$2,000.00
VAN
VAI
VAC
$8,634.18
$45,684.41
$37,050.22
VAE
$2,075.32
VAE Cabina
$1,270.21
<
VAE Locutorio
$2,075.32
Decisin
Flujos Netos (VAN)

-$13,000.00
$5,000.00
$5,000.00
$5,000.00
$5,000.00
$6,000.00
Flujos de Ingresos (VAI)

$0.00
$9,500.00
$9,500.00
$9,500.00
$9,500.00
$10,500.00

$13,000.00
$4,500.00
$4,500.00
$4,500.00
$4,500.00
$4,500.00
Flujos Netos (VAN)

-$15,000.00
$5,500.00
$5,500.00
$5,500.00
$5,500.00
$5,500.00
$5,500.00
$7,500.00

$0.00
$10,800.00
$10,800.00
$10,800.00
$10,800.00
$10,800.00
$10,800.00
$12,800.00

$15,000.00
$5,300.00
$5,300.00
$5,300.00
$5,300.00
$5,300.00
$5,300.00
$5,300.00
Invertir en el Locutorio
Problema 14
a)
PROYECTO
A
B
C
0
-2500
-3500
-5000
COK
10%
VAN A
VAN B
VAN C
S/. 675.43
S/. 1,123.26
S/. 4,313.82
PROYECTO
AB
C
0
-6000
-5000
b)
COK
VAN AB
VAN C
COK
VAN AB
VAN C
PERIODOS ANUALES
1
2
1150
1850
0
1800
0
0
Invertir
TIR A
TIR B
TIR C
3
800
0
0
4
0
2500
0
25.38%
18.82%
24.57%
Invertir
PERIODOS ANUALES
1
2
3
1150
3650
800
0
0
0
4
2500
0
Invertir
TIR AB
TIR C
20.62%
24.57%
Invertir
Invertir
TIR AB
TIR C
20.62%
24.57%
Invertir
10%
S/. 1,798.69
S/. 4,313.82
15%
S/. 858.83
S/. 2,457.65
5
0
2300
15000
5
2300
15000
Problema 15
Inversin Inicial
Activo Fijo
Capital de Trabajo
Total Inversin Inicial
Incremento de Ingresos Anuales

Periodo
1
2
3
4
5
$150,000
$25,000
$175,000
Nuevas Inversiones
Activos
Periodo 1
Periodo 3
$50,000
$20,000
Valor Residual
$85,000
COK
1.20% mensual
15.39% Anual
Periodo
0
1
2
3
4
5
Inversin
$175,000.00
$50,000.00
$0.00
$20,000.00
$0.00
$0.00
Ingresos
$0.00
$140,000.00
$154,000.00
$169,400.00
$186,340.00
$204,974.00
Costos
$0.00
$84,000.00
$88,200.00
$92,610.00
$97,240.50
$102,102.53
VAN
VAI
VAC
$70,901.60
$606,331.03
$535,429.43
VAN
VAE
CAUE
$21,346.42
$161,202.30
VAE
TIR
TIRM
26.39%
23.51%
TIR
TIRM
10%
Ingresos
$140,000
$154,000
$169,400
$186,340
$204,974
Valor Reisdual Flujos Nertos (VAN)

$0.00
-$175,000.00
$0.00
$6,000.00
$0.00
$65,800.00
$0.00
$56,790.00
$0.00
$89,099.50
$110,000.00
$212,871.48
Incremento de Costos Anuales

Periodo
1
2
3
4
5
5%
Costo de Operacin
$84,000
$88,200
$92,610
$97,241
$102,103

$0.00
$140,000.00
$154,000.00
$169,400.00
$186,340.00
$314,974.00

$175,000.00
$134,000.00
$88,200.00
$112,610.00
$97,240.50
$102,102.53
>
Invertir
>
Invertir
>
>
15.39%
15.39%
Invertir
Invertir

Guía Nº7 - Evaluación de Proyectos de Inversión

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Guía Nº7 - Evaluación de Proyectos de Inversión

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Problema 1

Flujos Nertos (VAN) Flujos de Ingresos (VAI) Flujos de Costos (VAC)

Valor Residual Flujos Netos (VAN)

Valor Residual Flujos Netos (VAN)

a) Tasa de Rentabilidad Verdadera

Flujos Nertos (VAN)

Funcin del Valor Presente Neto

Compra de Mquina Mezcladora

Arrendamiento de Mquina Mezcladora

Arrendamiento de Mquina Mezcladora

Flujos de Costos (VAC)

VAC Compra de Maquinaria

Flujos de Costos (VAC)

Flujos de Costos (VAC)

Flujos Netos (VAN)

Flujos Netos (VAN)

Cpacidad de Produccin (TM)

Incremento de Costos Anual

Flujos de Costos (VAC)

Flujos Netos (VAN)

S/. 35,865.29 >

Valor ResidualFlujos Netos (VAN)

Costos de Operacin Valor Residual

Costos de Operacin Valor Residual

Flujos de Costos (VAC)

Monto adicional en el 7mo. Ao

$200,000.00 (3 aos consecutivos)

VAN Proyecto L $447,888.27

VAE Proyecto L $124,254.92

VAN Proyecto K $623,764.68

VAN Proyecto L $728,766.62

Flujos Netos (VAN)

Flujos de Ingresos (VAI)

Flujos de Costos (VAC)

Flujos Netos (VAN)

Flujos de Ingresos (VAI)

Flujos de Costos (VAC)

Incremento de Ingresos Anuales

Valor Reisdual Flujos Nertos (VAN)

Incremento de Costos Anuales

Flujos de Ingresos (VAI)

Flujos de Costos (VAC)

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