Calculo TIR DE FORMA MANUAL

A
B
1 Ao 0
Ao 1
2 (50,000.00)
41,250.00
3
81% Con computadora

C
Ao 2
42,000.00

D
Ao 3
42,750.00

Formula con calculadora

TIR = R1+(R2-R1)
VAN +
(VAN+) - (VAN -)
R1= Tasa de desc. Que origina el VAN+
R2= Tasa de desc. Que origina el VAN(VAN-) = Valor actual neto negativo de fondos
(VAN+) = Valor actual neto positivo de fondos

Es un calculo como al tanteo, para determinar el VAN + y e

Caso practico

Factor
0
1
2
3
4
5

Flujo Neto
(50,000.00)
37,950.00
38,640.00
39,330.00
40,020.00
40,710.00
VAN
TIR

VAN
25%
1.00
0.80
0.64
0.51
0.41
0.33

VAN +

(50,000.00)
30,360.00
24,729.60
20,136.96
16,392.19
13,339.85
54,958.60
38%

70%
1.00
0.59
0.35
0.20
0.12
0.07

Con calculadora
Formula con calculadora
TIR = R1+(R2-R1)
VAN +
(VAN+) - (VAN -)
TIR =

70% +(75%-70%)

TIR=

70%

5%

1,357.86
2,969.10

TIR=

70%

5%

0.46

TIR=

70%

0.02287

1,357.86
(1358) - (-1611)

(50,000.00)
22,323.53
13,370.24
8,005.29
4,791.61
2,867.19
1,358
1.31%

75%
1.00
0.57
0.33
0.19
0.11
0.06

TIR=

72.29%

E
F
Ao 4
Ao 5
43,500.00 60,250.00

ara determinar el VAN + y el VAN VAN (50,000.00)

21,685.71
12,617.14
7,338.54
4,267.02
2,480.34
(1,611)
-1.6%