Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
2015 2016
ventas 90000 90000
Pvu(igv) 30.25
Pvu 25.64 27.69
Costos variables unid(igv) 3.5
Costos variables unid 2.97 2.97
Costos fijos(igv) 150000
Costos fijos 127118.64 127118.64
Intereses 20000 20000
Gastos de ventas 12% ventas
numero de acciones 15000
ER
2015 2016
Ventas 2307203.39 2491779.66
Costo de v 394067.80 394067.7966
UB 1913135.59 2097711.86
Gastos oper 276864.40678 299013.5593
EBIT =UAII 1636271.19 1798698.31
Gas F 20000 20000
Ingr Fin 0 0
Otros ingr 0 0
Otros gast 0 0
UAIR 1616271.19 1778698.31
IR 452555.9322 498035.5254 28%
UN 1163715.25 1280662.78
GAO 1.24
Variac. EBIT 162427.12
VAriac. EBIT% 0.10
Determine :
a) El total de intereses pagados si los tres primeros semestres se tiene un periodo de gracia total
b) En cunto aumentan o disminuyen los intereses(respecto al punto a) si se hubiesen considerado los dos primeros
periodos de gracia parcial y el tercer semestre periodo de gracia total
Respuestas
Solucin
nistas cuentan con un Inversion 880000
Capital 88000
Prestamo a financiar 792000
TEA 9%
n 5
Cuotas semestrales
Prestamo 792000
TEA 9%
TES 4.40%
n 5
Prestamo 792000
TEA 9%
TES 4.40%
n 5
aos n 10 semestres
Nuevo Periodo 7 semestres
Interes Cuota
34872.275506
36407.724494
S/. 38,010.78
S/. 39,684.42 S/. 152,408.25
S/. 34,721.12 S/. 152,408.25
S/. 29,539.28 S/. 152,408.25
S/. 24,129.27 S/. 152,408.25
S/. 18,481.07 S/. 152,408.25
S/. 12,584.17 S/. 152,408.25
S/. 6,427.62 S/. 152,408.25
S/. 165,566.94 S/. 1,066,857.72
S/. 1,066,857.72
aos n 10 semestres
Nuevo Periodo 7 semestres
Interes Cuota
34872.275506 34872.27550572
Parcial
34872.275506 S/. 34,872.28
S/. 34,872.28 S/. 0.00 Total
S/. 36,407.72 S/. 139,824.08
S/. 31,854.24 S/. 139,824.08
S/. 27,100.25 S/. 139,824.08
S/. 22,136.95 S/. 139,824.08
S/. 16,955.11 S/. 139,824.08
S/. 11,545.11 S/. 139,824.08
S/. 5,896.90 S/. 139,824.08
S/. 221,640.83 S/. 1,048,513.10
S/. 1,048,513.10
Respuestas
a 1.96 3ptos
b 922.68 2ptos
Solucin
a)
GAO 1.96
Variac. EBIT 56473.69
VAriac. EBIT 0.08
b)
aos 0 1 2 3 4 5
ventas(unidades) 100000 104000 108160 112486.4 116985.856
Precio venta 9.5 9.79 10.08 10.38 10.69
Ventas (soles) 950000 1017640 1090095.97 1167710.8 1250851.81
Costo variable unitario 3.90 3.99 4.09 4.19 4.29
Costo variable 390000.00 415334.40 442314.52 471047.27 501646.50
Costo fijo 30000 30600 30600 30600 30600
EBIT 530000.00 571705.60 617181.45 666063.53 718605.31
gastos financieros 9500 10176.4 10900.96 11677.11 12508.52
Salvamento
UAII 520500.00 561529.20 606280.49 654386.42 706096.79
IR 153547.5 165651.114 178852.743 193043.994 208298.552
Utilidad neta 366952.50 395878.09 427427.74 461342.43 497798.23
aos
6
121665.29
11.01
1339912.46
4.39
534233.46
30600
775079.00
13399.12
50000
811679.87
239445.562
572234.31