PRACTICA CALIFICADA 2

Alfaro Amoretti, Kevin

1.- VERDADERO O FALSO
1.2.3.4.-

5.6.-

10.-

7.-

11.-

8.-

12.-

9.-

2.- BONOS
a)
vn
Plazo
Tasa Cupon
Cupon
I. Mercado

b)
vn
Plazo
Tasa Cupon
Cupon
I. Mercado

200 soles
15 aos
12% anual
24 anual
10%

200
15
12%
24
15%

3.- DEPRECIACION
4000,000 + 40,000 - 100,000 = 340,000

340,000/8 = 42,500

EMPRESA XYZ S.A

Costo
Depreciable

Aos
1
2
3
4
5
6
7
8

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Depreciacin
Acumulada

Depreciacin

340,000
340,000
340,000
340,000
340,000
340,000
340,000
340,000

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500

VN en libros

S/. 42,500
S/. 85,000
S/. 127,500
S/. 170,000
S/. 212,500
S/. 255,000
S/. 297,500
S/. 340,000

S/. 297,500
S/. 255,000
S/. 212,500
S/. 170,000
S/. 127,500
S/. 85,000
S/. 42,500
S/. 0

4.- EVALUANDO PROYECTOS PRIVADOS

Tasa = 10%

VAN
= S/. 66,877
66877.0163611

TIR = 15,32%

0.153214864

5.- EJERCICIOS
COK

12%
Inversion

Empresa A
Empresa B

-80,000

4,000

5,500

7,000

8,500

-75,000

3,500

5,000

6,500

8,000

VAN - A =

S/.

(61,659.64)

TIR - A = -32.05%

VAN - B =

S/.

(58,178.31)

TIR - B = -32.27%

La mejor propuesta seria

empresa "B"

soles
aos
anual
anual

ta seria la
"B"

24

7.6060795063 47.8784098738
230.424318025

S/.

66,877.02

200
15

10%

Inversion
Ingresos
Costos

-250,000

-250,000

84,000

85,680

-40,000

-40,400

44,000

45,280

50,000
87,394

89,141

90,924

92,743

94,598

96,490

98,419

100,388

-41,006

-41,621

-42,245

-42,879

-43,522

-44,175

-44,838

-45,510

46,388

47,520

48,679

49,864

51,076

52,315

53,581

104,878