FLUJO EFECTIVO - TECNOLOGIA ANTIGUA

AÑO
CONCEPTO 0 1 2
COSTO DE REPARACION DE MAQUINARIA. (-) $185,000.00

INGRESOS ANUALES POR VENTAS.(+) $30,000.00 $30,000.00

INGRESOS POR VALOR RESIDUAL.(+)

COSTO DE EXPLOTACION ANUAL.(-) $700.00 $700.00

UTILIDAD BRUTA -$185,000.00 $29,300.00 $29,300.00

IMPUESTO A UTILIDAD: 10% (-) $2,930.00 $2,930.00
UTILIDAD NETA -$185,000.00 $26,370.00 $26,370.00

FLUJO EFECTIVO -$185,000.00 $26,370.00 $26,370.00

FLUJO EFECTIVO - TECNOLOGIA MODERNA

AÑO
CONCEPTO 0 1 2
COSTO DE REPARACION DE MAQUINARIA. (-) $18,000.00

INGRESO POR VENTA EQUIPO ANTIG.(+) $12,000.00

INGRESOS ANUALES POR VENTAS.(+) $8,200.00 $8,200.00
INGRESOS POR VALOR RESIDUAL.(+)

COSTO DE EXPLOTACION ANUAL.(-) $400.00 $400.00

UTILIDAD BRUTA -$6,000.00 $7,800.00 $7,800.00

IMPUESTO A UTILIDAD: 10% (-) $780.00 $780.00
UTILIDAD NETA -$6,000.00 $7,020.00 $7,020.00

FLUJO EFECTIVO -$6,000.00 $7,020.00 $7,020.00

AÑO
3 4 5

$5,800.00 $5,800.00 $5,800.00

$85,000.00

$700.00 $700.00 $700.00

$5,100.00 $5,100.00 $90,100.00

$510.00 $510.00 $9,010.00
$4,590.00 $4,590.00 $81,090.00

$4,590.00 $4,590.00 $81,090.00

AÑO az
3 4 5

$8,200.00 $8,200.00 $8,200.00

$9,000.00

$400.00 $400.00 $400.00

$7,800.00 $7,800.00 $16,800.00

$780.00 $780.00 $1,680.00
$7,020.00 $7,020.00 $15,120.00

$7,020.00 $7,020.00 $15,120.00

FLUJO EFECTIVO - TECNOLOGIA ANTIGUA
AÑO
CONCEPTO 0 1 2
COSTO DE REPARACION DE MAQUINARIA. (-) $185,000.00
DEPRESIACION (-) $30,000.00 $30,000.00
INGRESOS ANUALES POR VENTAS.(+) $200,000.00 $220,000.00
INGRESOS POR VALOR RESIDUAL.(+)

COSTO DE EXPLOTACION ANUAL.(-) $145,000.00 $145,000.00

UTILIDAD BRUTA -$185,000.00 $25,000.00 $45,000.00

IMPUESTO A UTILIDAD: 10% (-) $2,500.00 $4,500.00
UTILIDAD NETA -$185,000.00 $22,500.00 $40,500.00
REPOSICION DE DEPRESIACION S/. 30,000.00 S/. 30,000.00
FLUJO EFECTIVO -$185,000.00 $52,500.00 $70,500.00
 3

$30,000.00
$242,000.00
$85,000.00

$145,000.00

$152,000.00
$15,200.00
$136,800.00 $14,800.00
S/. 30,000.00
$166,800.00
FLUJO EFECTIVO - TECNOLOGIA ANTIGUA
AÑO
CONCEPTO 0 1 2
BENEFICIOS
$0.00 $0.00 $400.00
TOTAL DE BENEFICIOS $0.00 $0.00 $400.00

COSTOS
INVERSION(-) $200.00 $200.00
COSTO OPERACIÓN Y MATENIMIENTO.(-) $0.00 $0.00 $100.00
TOTAL DE COSTO $200.00 $200.00 $100.00

BENEFICIOS ACTUALIZADOS $0.00 $0.00 $342.94

COSTOS ACTUALIZADOS $200.00 $185.19 $85.73
BENEFICIO / COSTO 1.89
COMO ES MAYOR QUE UNO (1.89 > 1 ). EL PROYECTO SI SE PUEDE RE
NOTA: EL BENEFICIO COSTO ME DA LOS VALOR FUTURO A VALORES P

0 0 342.94
 3 4 5

$600.00 $600.00 $400.00

$600.00 $600.00 $400.00

$100.00 $160.00 $160.00

$100.00 $160.00 $160.00
RESULTADO REAL CHEKEAR
$476.30 $441.02 $272.23 $1,260.25 1532.49
$79.38 $117.60 $108.89 $667.91 776.79 1.9728498
1.89
EL PROYECTO SI SE PUEDE REALIZAR
S VALOR FUTURO A VALORES PRESENTES EN CADA AÑO+
EJERCICIO 2

SISTEMA O DISEÑO A
CONCEPTO 0 1 2
BENEFICIOS
POR CUOTA $0.00 $85,000.00 $85,000.00
TOTAL DE BENEFICIOS $0.00 $85,000.00 $85,000.00

COSTOS
INVERSION(-) $400,000.00
COSTO OPERACIÓN Y MATENIMIENTO.(-) $0.00 $50,000.00 $50,000.00
TOTAL DE COSTO $400,000.00 $50,000.00 $50,000.00

BENEFICIOS ACTUALIZADOS $0.00 $78,703.70 $72,873.80

COSTOS ACTUALIZADOS $400,000.00 $46,296.30 $42,866.94
BENEFICIO / COSTO

SISTEMA O DISEÑO B
CONCEPTO 0 1 2
BENEFICIOS
POR CUOTA $0.00 $85,000.00 $85,000.00
TOTAL DE BENEFICIOS $0.00 $85,000.00 $85,000.00

COSTOS
INVERSION(-) $300,000.00
COSTO OPERACIÓN Y MATENIMIENTO.(-) $0.00 $80,000.00 $80,000.00
TOTAL DE COSTO $300,000.00 $80,000.00 $80,000.00

BENEFICIOS ACTUALIZADOS $0.00 $78,703.70 $72,873.80

COSTOS ACTUALIZADOS $300,000.00 $74,074.07 $68,587.11
BENEFICIO / COSTO

RESPUESTA: NO CONVIENE REALIZAR NINGU

 AÑO
3 4 5 6 7 8 9 10

$85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00

$85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00

$50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00

$50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00

$67,475.74 $62,477.54 $57,849.57 $53,564.42 $49,596.68 $45,922.86 $42,521.16 $39,371.45

$39,691.61 $36,751.49 $34,029.16 $31,508.48 $29,174.52 $27,013.44 $25,012.45 $23,159.67
0.88

AÑO
3 4 5 6 7 8 9 10

$85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00

$85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00

$80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00

$80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00

$67,475.74 $62,477.54 $57,849.57 $53,564.42 $49,596.68 $45,922.86 $42,521.16 $39,371.45

$63,506.58 $58,802.39 $54,446.66 $50,413.57 $46,679.23 $43,221.51 $40,019.92 $37,055.48
0.74

O CONVIENE REALIZAR NINGUN DISEÑO O SISTEMA POR LA RELACION ES MENOR QUE 1 EN AMBOS CASOS
 11 12 13 14 15

$85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00

$85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00

$50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00

$50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00

$36,455.04 $33,754.67 $31,254.32 $28,939.19 $26,795.54 $727,555.69

$21,444.14 $19,855.69 $18,384.90 $17,023.05 $15,762.09 $827,973.93

11 12 13 14 15

$85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00

$85,000.00 $85,000.00 $85,000.00 $85,000.00 $85,000.00

$80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00

$80,000.00 $80,000.00 $80,000.00 $80,000.00 $80,000.00

$36,455.04 $33,754.67 $31,254.32 $28,939.19 $26,795.54 $727,555.69

$34,310.63 $31,769.10 $29,415.83 $27,236.88 $25,219.34 $984,758.30