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  • Ejemplo 3

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    Rikrdo Rk
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    ejemplo 3.xlsx

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    10 visualizzazioni4 pagine

    Ejemplo 3

    Caricato da

    Rikrdo Rk

    Copyright:

    © All Rights Reserved
    Scarica in formato XLSX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 4

    PERIODO 1 2 3 4

    DEMANDA S/. 10,000 S/. 10,000 S/. 12,000 S/. 12,000

    Estados de Resultados

    1 2 3 4 5
    Ingreso S/. 90,000 S/. 90,000 S/. 108,000 S/. 108,000 S/. 108,000
    Egresos
    Costo Variable
    Total S/. 18,000 S/. 18,000 S/. 21,600 S/. 21,600 S/. 21,600
    Depreciacion S/. 20,000 S/. 20,000 S/. 20,000 S/. 20,000 S/. 20,000
    Costo Fijo S/. 48,000 S/. 48,000 S/. 48,000 S/. 48,000 S/. 48,000
    Utilidad antes del
    Impuesto S/. 4,000 S/. 4,000 S/. 18,400 S/. 18,400 S/. 18,400
    Impuesto 30% S/. 1,200 S/. 1,200 S/. 5,520 S/. 5,520 S/. 5,520
    Utilidad Neta S/. 2,800 S/. 2,800 S/. 12,880 S/. 12,880 S/. 12,880

    Flujo de Caja

    0 1 2 3 4
    Ingreso
    Ventas S/. 0 S/. 90,000 S/. 90,000 S/. 108,000 S/. 108,000
    V.R.C.T
    Egresos
    Inversion S/. 120,000
    Costo de Venta
    Total S/. 0 -S/. 18,000 -S/. 18,000 -S/. 21,600 -S/. 21,600
    Costo Fijo S/. 0 -S/. 48,000 -S/. 48,000 -S/. 48,000 -S/. 48,000
    Impuesto 30% -S/. 1,200 -S/. 1,200 -S/. 5,520 -S/. 5,520
    F.C.N -S/. 120,000 S/. 22,800 S/. 22,800 S/. 32,880 S/. 32,880

    Rentabilidad
    Impuestos Precios
    10% S/. 9.00
    30% S/. 1.80

    VAN= -S/. 434.72 TIR= 10%


    5
    S/. 12,000

    PRECIO UNITARIO 9
    COSTO UNITARIO 1.8 1.2 0.6
    COSTO FIJO 48000

    S/. 108,000
    S/. 20,000

    -S/. 21,600
    -S/. 48,000
    -S/. 5,520
    S/. 52,880
    PERIODO 1 2 3 4
    DEMANDA S/. 10,000 S/. 10,000 S/. 12,000 S/. 12,000

    Estados de Resultados

    1 2 3 4 5
    Ingreso S/. 90,000 S/. 90,000 S/. 108,000 S/. 108,000 S/. 108,000
    Egresos
    Costo Variable
    Total S/. 18,000 S/. 18,000 S/. 21,600 S/. 21,600 S/. 21,600
    Depreciacion S/. 20,000 S/. 20,000 S/. 20,000 S/. 20,000 S/. 20,000
    Costo Fijo S/. 4,500 S/. 4,500 S/. 4,500 S/. 4,500 S/. 4,500
    Utilidad antes del
    Impuesto S/. 47,500 S/. 47,500 S/. 61,900 S/. 61,900 S/. 61,900
    Impuesto 30% S/. 14,250 S/. 14,250 S/. 18,570 S/. 18,570 S/. 18,570
    Utilidad Neta S/. 33,250 S/. 33,250 S/. 43,330 S/. 43,330 S/. 43,330

    Flujo de Caja

    0 1 2 3 4
    Ingreso
    Ventas S/. 0 S/. 90,000 S/. 90,000 S/. 108,000 S/. 108,000
    V.R.C.T
    Egresos
    Inversion S/. 120,000
    Costo de Venta
    Total S/. 0 -S/. 18,000 -S/. 18,000 -S/. 21,600 -S/. 21,600
    Costo Fijo S/. 0 -S/. 4,500 -S/. 4,500 -S/. 4,500 -S/. 4,500
    Impuesto 30% -S/. 14,250 -S/. 14,250 -S/. 18,570 -S/. 18,570
    F.C.N -S/. 120,000 S/. 53,250 S/. 53,250 S/. 63,330 S/. 63,330

    Rentabilidad
    Impuestos Precios
    10% S/. 9.00
    30% S/. 1.80

    VAN= S/. 114,994.74 TIR= 40%


    5
    S/. 12,000

    COSTO UNITARIO 9
    PRECIO UNITARIO 1.8 1.2 0.6
    COSTO FIJO S/. 4,500

    S/. 108,000
    S/. 20,000

    -S/. 21,600
    -S/. 4,500
    -S/. 18,570
    S/. 83,330

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