DADO

COSTO INICIAL
MANTENIMIENTO ANUAL

18000000
150000

A
B-C METODO

BENEFICIOS ANUALES

900000

-819322

TASA DESCUENTO
VIDA EN AOS

6%
$20.00

CALCULADO
COSTO INICIAL

1569322

B
B/C METODO

C
B/C METODO

P=
G=

-$8,000 i%
$60

AO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

-500
-560
-620
-680
-740
-800
-860
-920
-980
-1040
-1100
-1160
-1220
-1280
-1340

AW
G=$60
-$8,900
-$4,832
-$3,496
-$2,842
-$2,462
-$2,218
-$2,051
-$1,932
-$1,846
-$1,782
-$1,734
-$1,698
-$1,671
-$1,651
-$1,637

5%
$100

-500
-600
-700
-800
-900
-1000
-1100
-1200
-1300
-1400
-1500
-1600
-1700
-1800
-1900

$140

G=$100
-$8,900
-$4,851
-$3,534
-$2,900
-$2,538
-$2,312
-$2,163
-$2,062
-$1,993
-$1,946
-$1,915
-$1,895
-$1,884
-$1,880
-$1,880

-500
-640
-780
-920
-1060
-1200
-1340
-1480
-1620
-1760
-1900
-2040
-2180
-2320
-2460

G=$140
-$8,900
-$4,871
-$3,573
-$2,958
-$2,614
-$2,406
-$2,275
-$2,192
-$2,140
-$2,110
-$2,095
-$2,092
-$2,097
-$2,108
-$2,124

Axis Title

Chart Title
1000
0
-1000 0
-2000
-3000
-4000
-5000
-6000
-7000
-8000
-9000
-10000

10

15

20
AO
G=$60
G=$100
G=$140

AO
0
1
2
3
4
5
6
7
8
9
10

CANTIDAD
PRUEBA i
-$500,000
4.00%
$10,000
4.20%
$10,000
4.40%
$10,000
4.60%
$10,000
4.80%
$10,000
5.00%
$10,000
5.20%
$10,000
5.40%
$10,000
5.60%
$10,000
5.80%
$710,000
6.00%

VALOR VP
$54,003.88
$44,203.64
$34,603.23
$25,198.17
$15,984.06
$6,956.63
-$1,888.29
-$10,554.77
-$19,046.78
-$27,368.19
-$35,522.79

P
-$500,000

$60,000.00
$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00

TIR

5.16%

$0.00
0.00% 1.00%
-$10,000.00
-$20,000.00
-$30,000.00
-$40,000.00

AHORRO
COSTO FIINAL
10000
710000

Series1
1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00%

$1,000,000
$9
1700000
4.25

analisis de punto de equilibrio

aos recuperacion
1
2
3
4
5

x unidades /ao
0.58824176
0.29412338
0
0.14706419
0.11765235

una recuperacin en 1 a
mientras que una recupe
slo 2 125 unidades al a

0.7
0.6
0.5
Axis Title

INEVERSION Inicial $
coa $/ao
ingresos $/unidad
c.variables $/unidad

0.4
0.3
0.2
0.1
0

una recuperacin en 1 ao requiere ventas de X = 10 125,

mientras que una recuperacin de 5 aos requiere de
slo 2 125 unidades al ao.

1700000 ingresos
(r-v) FC/Q

Chart Title
0.7
0.6
0.5
0.4
0.3

Series1

0.2
0.1
0
1

3
Axis Title

ao
0
1
2
3
4
5
6
7
8
9
10

cantidad
ensayo 1 interes
VP O VA
-$500,000
4.00%
$54,003.88
$10,000
4.20%
$44,203.64
$10,000
4.40%
$34,603.23
$10,000
4.60%
$25,198.17
$10,000
4.80%
$15,984.06
$10,000
5.00%
$6,956.63
$10,000
5.20%
-$1,888.29
$10,000
5.40%
-$10,554.77
$10,000
5.60%
-$19,046.78
$10,000
5.80%
-$27,368.19
$710,000
6.00%
-$35,522.79

$60,000.00
$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00

5%

$0.00
0.00%
-$10,000.00
-$20,000.00
-$30,000.00
-$40,000.00

1.00%

2.00%

Series1
2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

ao
0
1
2
3
4
5
6
7
8
9
10

flujo efectico
para n= 10 aos
-$80,000 TMAR
$25,000
$23,000
$21,000
$19,000
$17,000
$15,000
$13,000
$11,000
$9,000
$7,000

10%
15%
20%
25%

VP
$27,831.49
$11,510.26
-$962.36
-$10,711.51

$30,000.00
$25,000.00
$20,000.00
$15,000.00
$10,000.00
$5,000.00
$0.00
-$5,000.00
-$10,000.00
-$15,000.00

10%

10%

15%

20%

25%

costo inicial
salvamento
per de rec

$80,000
$10,000
$10

0.188
$70,000.00

1
2
3
4
5
6
7
8
9
10

$60,000.00
VALOR LIBROS $

ao t

saldp decreciente
SALDO DECRECIENTE DOBLE
d(t)
valor liibros SD d (t)
valor libros SDD
$15,016.00
$64,984.00
$16,000 $64,000.00
$12,197.50
$52,787
$12,800 $51,200.00
$9,908.03
$42,878
$10,240 $40,960.00
$8,048.29
$34,830.19
$8,192 $32,768.00
$6,537.63
$28,293
$6,554 $26,214.40
$5,310.51
$22,982
$5,243 $20,971.52
$4,313.73
$18,668.32
$4,194 $16,777.22
$3,504.04
$15,164
$3,355 $13,421.77
$2,846.33
$12,318
$2,684 $10,737.42
$2,312.08
$10,005.86
$737 $10,000.00

$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00
$0.00

$70,000.00
$60,000.00
$50,000.00
$40,000.00
valor libros SDD

$30,000.00

ao t

$20,000.00
$10,000.00
$0.00
1

AO

10

COSTO INICIAL
VALOR SALAMENTO$

$400,000
$20,000

AO
1
2
3
4
TOTAL

Los valores en libros al final de los periodos de recuperacin estn en

SMARC
SDD
TASA
depreciacion
V. en libros
0.3333
$133,320
$266,680
266,667
0.4445
$177,800
$88,880
88,889
0.1481
$59,240
$29,640 $24,444.44
0.0741
$29,640
$0
1
$400,000
380,000

133,333
44,444
$20,000

dos de recuperacin estn en las celdas D9 F8.

costo inicial
salvamento
per de rec

$80,000
$10,000
$10

0.188
$70,000.00

1
2
3
4
5
6
7
8
9
10

$60,000.00
VALOR LIBROS $

ao t

saldp decreciente
SALDO DECRECIENTE DOBLE
d(t)
valor liibros SDd (t)
valor libros SDD
$15,016.00 $64,984.00
$16,000 $64,000.00
$12,197.50
$52,787
$12,800 $51,200.00
$9,908.03
$42,878
$10,240 $40,960.00
$8,048.29 $34,830.19
$8,192 $32,768.00
$6,537.63
$28,293
$6,554 $26,214.40
$5,310.51
$22,982
$5,243 $20,971.52
$4,313.73 $18,668.32
$4,194 $16,777.22
$3,504.04
$15,164
$3,355 $13,421.77
$2,846.33
$12,318
$2,684 $10,737.42
$2,312.08 $10,005.86
$737 $10,000.00

$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00
$0.00

$70,000.00
$60,000.00
$50,000.00
$40,000.00
valor libros SDD

$30,000.00

ao t

$20,000.00
$10,000.00
$0.00
1

AO

10