Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Los costos de operacin y mantenimiento son $ 30 000/ao y se espera que los ingresos
$1,100,000.00
6 aos
$100,000.00
$30,000.00 por ao
Costos de operacin y
mantenimiento
Ingresos por aprovechamiento
de mquina
$300,000.00 por ao
Ao
0
1
2
3
4
5
6
TIR
20%
Ao
0
1
2
3
4
5
6
TIR
Respuesta:
vida til de 6 aos, al cabo de los cuales su valor de salvamento es $ 100 000.
spera que los ingresos por el aprovechamiento de la mquina asciendan a $ 300 000/ao.
Flujo Neto
$1,100,000.00
$270,000.00
$270,000.00
$270,000.00
$270,000.00
$270,000.00
$370,000.00
13.86%
11%
$ 19,200,000.00
30 aos
$ 2,400,000.00
$ 3,200,000.00
20%
($3,856,922.17)
Ao
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Flujo de Efectivo
Egresos
Ingresos
$19,200,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$3,200,000.00
$2,400,000.00
VPN
$19,203,370.18
40%
Flujo de Efectivo
Egresos
Ingresos
$19,200,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$640,000.00
$0.00
$3,840,000.00
$2,400,000.00
VPN
CAE
###
###
Flujo Neto
$19,200,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$640,000.00
$1,440,000.00
nen un costo de $19 200 000 y una vida til esperada de 30 aos. Al trmino de este periodo
de su desmonte y demolicin ser de $3 200 000. Si la tasa de inters de oportunidad de esta
. Cul es el costo anual equivalente de sus equipos de fundicin?
Flujo Neto
$19,200,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$800,000.00
Flujo Annual
Equivalente
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
$3,856,922.17
ma 1 del captulo 5 se pueden depreciar en su valor total durante 10 anos y la tasa impositiva
l resulta ser entonces el CAE deflactado?
Flujo Annual
Equivalente
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
$4,496,922.17
VPN
CAE
Depreciacin
0
$1,920,000.00
$1,920,000.00
$1,920,000.00
$1,920,000.00
$1,920,000.00
$1,920,000.00
$1,920,000.00
$1,920,000.00
$1,920,000.00
$1,920,000.00
Valor residual
$19,200,000.00 $19,200,000.00
$17,280,000.00
$1,920,000.00
$15,360,000.00
$1,920,000.00
$13,440,000.00
$1,920,000.00
$11,520,000.00
$1,920,000.00
$9,600,000.00
$1,920,000.00
$7,680,000.00
$1,920,000.00
$5,760,000.00
$1,920,000.00
$3,840,000.00
$1,920,000.00
$1,920,000.00
$1,920,000.00
$0.00
$1,920,000.00
VPN
CAE
###
###
Flujo Neto
Deflactado
###
###
###
###
no de este periodo
portunidad de esta
la tasa impositiva
Un vehculo cuesta $25 000 en los Estados Unidos y se puede importar pagan
de adquisicin. Si la inflacin en Colombia es del 26% annual, la tasa de deval
inters de oportunidad del 40% por ano. Hasta cunto se puede pagar dentro
se puede importar?
Vida til
Costo
5
aos
$25,000.00
USA
120% del valor de adquisicin
Impuestos
$30,000.00
If Colombia
26% annual
Tasa devaluacin
30% annual
Tasa de oportunidad
40%
26%
4%
3%
Tasa de cambio:
1 $US = 200 COL$
1 $US = 1.75 $SF
Rendimientos:
Depsito en banco de Miami
Depsito en Suiza
6.5%
3%
Devaluacin:
$COL respecto al US$ = 30% annual
$SF respecto al $US = -5% annual
Tasa de inters de oportunidad de Paul en USA
6.5%
annual
sobre los $SF
annual