NOMBRE DE VARIABLE

Vol. De Ventas (Ao 5)

Porcentaje de Ventas Ao 1
Precio del Producto
CVU
CF
Porcentaje de Goodwill
Inflacin
TMAR

VALOR
$
$
$

2860
572
6,000
2,400
48,000
50%
4%
5%

AOS
Vol. de Ventas
Precio
Ingresos
Costo Variable Unitario
Costo Variable Total
Costos Fijos
Costo Total
Utilidad
Inversion Total
Valor de Mercado
Flujo de Caja

0
0
$
$
$
$
$
$
$
$
$
-$

3,344,040.00
3,344,040.00

$
$
$
$
$
$
$
$
$
$

1
572
6,000.00
3,432,000.00
2,400.00
1,372,800.00
48,000.00
1,420,800.00
2,011,200.00
2,011,200.00

$
$
$
$
$
$
$
$
$
$

2
1144
6,000.00
6,864,000.00
2,400.00
2,745,600.00
48,000.00
2,793,600.00
4,070,400.00
4,070,400.00

FLUJO DE CAJA

$8,188,800.00
$6,129,600.00
$4,070,400.00
$2,011,200.00

-$3,344,040.00

AOS
0
1
2
3
4
5

0
-$3,344,040.00
$1,915,428.57
$3,691,972.79
$5,294,978.94
$6,736,946.03
$11,959,790.42
$26,255,076.75

VPN
TIR

1
$2,011,200.00

109.83%
RBC

POSITIVOS
NEGATIVOS
RBC

$29,599,116.75
-$3,344,040.00
-8.851304634
8.851304634
CALCULO PRC
TMAR

5%

VPN
2
$4,070,400.00

PRC

n(aos)
0
1
1.368524469
2

-$
-$
$
$

VPN
3,344,040.0000
1,428,611.4286
2,447,960.0000

$
$
$
$
$
$
$
$
$
$

3
1716
6,000.00
10,296,000.00
2,400.00
4,118,400.00
48,000.00
4,166,400.00
6,129,600.00
6,129,600.00

$
$
$
$
$
$
$
$
$
$

4
2288
6,000.00
13,728,000.00
2,400.00
5,491,200.00
48,000.00
5,539,200.00
8,188,800.00
8,188,800.00

$
$
$
$
$
$
$
$
$
$

5
2860
6,000.00
17,160,000.00
2,400.00
6,864,000.00
48,000.00
6,912,000.00
10,248,000.00
5,016,060.00
15,264,060.00

$15,264,060.00

$8,188,800.00

VPN
3
$6,129,600.00

4
$8,188,800.00

5
$15,264,060.00

VPN Vs VOLUMEN DE VENTA (ao 5)

VOLUMEN DE
VENTA

VPN
-$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

-$
$
$

1,895,940.00
504,060.00
2,904,060.00
5,304,060.00
7,704,060.00
10,104,060.00
12,504,060.00
14,904,060.00
17,304,060.00
19,704,060.00
22,104,060.00
24,504,060.00
26,904,060.00
29,304,060.00
31,704,060.00
34,104,060.00
36,504,060.00

0
400
800
1200
1600
2000
2400
2800
3200
3600
4000
4400
4800
5200
5600
6000
6400

INTERPOLACION
1,895,940.00
504,060.00

VPN Vs VOLUMEN DE VENTA

$40,000,000.00
$35,000,000.00
$30,000,000.00
$25,000,000.00
$20,000,000.00
$15,000,000.00
$10,000,000.00
$5,000,000.00
$-$5,000,000.00

400 800 1200

El volumen de ventas mnimo que se debe tener para que e

316.

0
316
400

VPN Vs PRECIO (ao 1)

-$
-$
-$
$
$
$
$
$
$
$
$
$
$

VPN
1,420,800.00
848,800.00
276,800.00
295,200.00
867,200.00
1,439,200.00
2,011,200.00
2,583,200.00
3,155,200.00
3,727,200.00
4,299,200.00
4,871,200.00
5,443,200.00

PRECIO
$
$
$
$
$
$
$
$
$
$
$
$
$

1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
11,000
12,000

VPN Vs PRECIO (ao 1

$10,000,000.00
$8,000,000.00
$6,000,000.00
$4,000,000.00
$2,000,000.00
$-$2,000,000.00

$
$
$
$

-$
$
$

6,015,200.00
6,587,200.00
7,159,200.00
7,731,200.00

$
$
$
$

13,000
14,000
15,000
16,000

INTERPOLACION
276,800.0000 $
$
295,200.0000 $

2,000.0000
2,483.9161
3,000.0000

El precio mnimo al que se debe vender el producto para qu

es aproximadamente $2.483,9

VPN Vs CVU (ao 1)

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-$
-$
-$
-$
-$

$
$
-$

VPN
3,384,000.00
3,155,200.00
2,926,400.00
2,697,600.00
2,468,800.00
2,240,000.00
2,011,200.00
1,782,400.00
1,553,600.00
1,324,800.00
1,096,000.00
867,200.00
638,400.00
409,600.00
180,800.00
48,000.00
276,800.00
505,600.00
734,400.00
963,200.00

CVU
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

400
800
1,200
1,600
2,000
2,400
2,800
3,200
3,600
4,000
4,400
4,800
5,200
5,600
6,000
6,400
6,800
7,200
7,600

INTERPOLACION
180,800.00 $
$
48,000.00 $

5,600.00
5,916.0839
6,000.00

$4,000,000.00
$3,500,000.00
$3,000,000.00
$2,500,000.00
$2,000,000.00
$1,500,000.00
$1,000,000.00
$500,000.00
$-$500,000.00
-$1,000,000.00
-$1,500,000.00

El CVU mximo con el que el negocio es rentable (VPN=0) e

VPN Vs COSTOS FIJOS (ao 1)

$
$
$
$
$
$
$
$
$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$

$
$
-$

VPN
2,011,200.00
1,761,200.00
1,511,200.00
1,261,200.00
1,011,200.00
761,200.00
511,200.00
261,200.00
11,200.00
238,800.00
488,800.00
738,800.00
988,800.00
1,238,800.00
1,488,800.00
1,738,800.00
1,988,800.00
2,238,800.00
2,488,800.00
2,738,800.00

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

COSTOS FIJOS
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
2,750,000
3,000,000
3,250,000
3,500,000
3,750,000
4,000,000
4,250,000
4,500,000
4,750,000

INTERPOLACION
11,200.00 $
$
238,800.00 $

2,000,000.00
2,011,200.00
2,250,000.00

VPN Vs COSTOS FIJOS (a

$3,000,000.00
$2,000,000.00
$1,000,000.00
$-$1,000,000.00
-$2,000,000.00
-$3,000,000.00

El Costo Fijo mximo con el que el negocio es rentable

$2.011.200,00.

VPN Vs Inversin Total

$
$
$
$
$
$
$
$
$
$
$
$
$

VPN
20,400,000.00
19,150,000.00
17,900,000.00
16,650,000.00
15,400,000.00
14,150,000.00
12,900,000.00
11,650,000.00
10,400,000.00
9,150,000.00
7,900,000.00
6,650,000.00
5,400,000.00

INVERSIN TOTAL
$
$
500,000
$
1,000,000
$
1,500,000
$
2,000,000
$
2,500,000
$
3,000,000
$
3,500,000
$
4,000,000
$
4,500,000
$
5,000,000
$
5,500,000
$
6,000,000

VPN Vs Inversin Tot

$25,000,000.00
$20,000,000.00
$15,000,000.00
$10,000,000.00
$5,000,000.00
$-$5,000,000.00

$
$
$
$
-$
-$
-$

4,150,000.00
2,900,000.00
1,650,000.00
400,000.00
850,000.00
2,100,000.00
3,350,000.00

$
$
$
$
$
$
$

6,500,000
7,000,000
7,500,000
8,000,000
8,500,000
9,000,000
9,500,000

$
$
-$

INTERPOLACION
400,000.00 $
$
850,000.00 $

8,000,000.00
8,160,000.00
8,500,000.00

La inversion total debe ser igual o menor a $8.160.000,0

VPN Vs Porcentaje de Goodwill

VPN
$24,945,005.33
$25,207,019.61
$25,469,033.89
$25,731,048.18
$25,993,062.46
$26,255,076.75
$26,517,091.03
$26,779,105.31
$27,041,119.60
$27,303,133.88
$27,565,148.17

PORCENTAJE DE
GOODWILL
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%

VPN Vs Porcentaje de Goo

$28,000,000.00
$27,500,000.00
$27,000,000.00
$26,500,000.00
$26,000,000.00
$25,500,000.00
$25,000,000.00
$24,500,000.00
$24,000,000.00
$23,500,000.00
0%

10%

20%

Aunque se baje el porcentaje de good will hasta 0%, nunca

de good will es de $24.945.005,33 y el valor mximo de

VPN Vs TMAR
VPN
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-$

32,320,020.00
26,255,076.75
21,524,390.70
17,783,856.74
14,789,206.33
12,364,190.86
10,379,725.63
8,739,959.94
7,372,811.52
6,223,431.72
5,249,627.16
4,418,608.22
3,704,650.29
3,087,391.61
2,550,580.57
2,081,144.31
1,668,489.31
1,303,971.47
980,491.01
692,180.38
434,161.88
202,358.06
6,657.57

TMAR
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
55%
60%
65%
70%
75%
80%
85%
90%
95%
100%
105%
110%

$35,000,000.00
$30,000,000.00
$25,000,000.00
$20,000,000.00
$15,000,000.00
$10,000,000.00
$5,000,000.00
$-

El valor de la TIR lo podemos hallar cuando la grafica de VP

hallamos cuando la TMAR es igual a
INTERPOLACION
$ 202,358.06
105.00
$
109.84
-$
6,657.57
110.00

N DE VENTA (ao 5)

VPN Vs VOLUMEN DE VENTA (ao 5)

1200 1600 2000 2400 2800 3200 3600 4000 4400 4800 5200 5600 6000 6400

de ventas mnimo que se debe tener para que el negocio sea rentable (VPN=0) es
316.

RECIO (ao 1)

VPN Vs PRECIO (ao 1)

nimo al que se debe vender el producto para que el negocio sea rentable (VPN=0)
es aproximadamente $2.483,9161.

CVU (ao 1)

VPN Vs CVU (ao 1)

imo con el que el negocio es rentable (VPN=0) es aproximadamente $5.916,0839.

OS FIJOS (ao 1)

VPN Vs COSTOS FIJOS (ao 1)

o Fijo mximo con el que el negocio es rentable (VPN=0) es aproximadamente

$2.011.200,00.

versin Total

VPN Vs Inversin Total

sion total debe ser igual o menor a $8.160.000,00 para que pueda ser rentable.

ntaje de Goodwill

VPN Vs Porcentaje de Goodwill

20%

30%

40%

50%

60%

70%

80%

90%

100%

baje el porcentaje de good will hasta 0%, nunca dar un VPN<0. El Valor mnimo
will es de $24.945.005,33 y el valor mximo de good will es de $27.565.148,17.

Vs TMAR

VPN Vs TMAR

la TIR lo podemos hallar cuando la grafica de VPN Vs TMAR toca el 0; este valor lo
hallamos cuando la TMAR es igual a %109,84.