Академический Документы
Профессиональный Документы
Культура Документы
Inversin
Montos
Estructura de Deuda
1,000,000
1,000,000
2,500,000
2,000,000
6,500,000
15.38%
15.38%
38.46%
30.77%
100.00%
Valor Venta
1,800,000
3,700,000
4,661,017
1,000,000
Terreno
Contruccin
Maquinarias y equipos
Capital de Trabajo
TOTAL
IGV
Total
Kd
1,800,000
3,700,000
5,500,000
1,000,000
12,000,000
838,983
Estructura de Patrimonio
Costo
14.06%
13.10%
7.23%
12.50%
0
2.16%
2.02%
2.78%
3.85%
10.81%
Estructura de Patrimonio
Montos
3,000,000
1,500,000
1,000,000
5,500,000
Kd
54.55%
27.27%
18.18%
100.00%
Costo
12.84%
10.07%
12.78%
7.01%
2.75%
2.32%
12.08%
Deuda
Patrimonio
Total Deuda y Patrimonio
6,500,000
5,500,000
12,000,000
Kd
54.17%
45.83%
100.00%
Deuda
Patrimonio
Total Deuda y Patrimonio
Costo
7.57%
12.08%
WACC
4.10%
5.54%
9.63%
9.63%
Monto
TEAnual
TESemestral
Cuotas Semestrales
Aos
N de Cuotas
Cargos y Comisiones
1,000,000
14%
6.77%
Periodo
0
1
2
3
4
2
4
175.6
Cuota
Saldo
Amortizacin
1,000,000
774,005.92
532,710.28
275,077.03
-
Inters
225,994.08
241,295.64
257,633.25
275,077.03
Cuota
67,707.83
52,406.26
36,068.65
18,624.87
Cargos y Comisines
Cuota Total
293,702
293,702
293,702
293,702
(1,000,000)
293,878
293,878
293,878
293,878
6.80%
14.06%
175.60
175.60
175.60
175.60
TIRSemestral
TIRAnual
293,702
Monto
TEAnual
TESemestral
Cuotas Semestrales
Aos
N de Cuotas
Cargos y Comisiones
Seguro (Tasa Anual)
Seguro (Tasa Semestral)
Valor de Recompra
1,694,915
12%
5.83%
Periodo
0
1
2
3
4
5
6
3
6
141.95
1.0%
0.499%
1.0%
Cuota
Saldo
Amortizacin
1,694,915
1,450,886
1,192,629
919,316
630,068
323,957
-
Inters
244,030
258,257
273,313
289,248
306,111
323,957
Cuota
98,814
84,587
69,531
53,597
36,733
18,887
IGV de Cuota
Cargos y Comisines
342,844
342,844
342,844
342,844
342,844
342,844
61,712
61,712
61,712
61,712
61,712
61,712
Seguro
25.55
25.55
25.55
25.55
25.55
25.55
IGV de Seguro
8,453.50
8,453.50
8,453.50
8,453.50
8,453.50
8,453.50
Valor de Recompra
1,521.63
1,521.63
1,521.63
1,521.63
1,521.63
1,521.63
16,949.15
3,050.85
TIRSemestral
TIRAnual
342,844
Monto
N de Bonos
TEAnual
Cupon Semestral
TESemestral
Aos
N de Cuotas
Gastos de flotacin
Gastos de colocacin
Inflacin anual
Inflacin Semestral
Prima de redencin
Valor nominal del Bono
Valor de cotizacin
2,500,000
2,500
4.50%
Gastos
Periodo
0
1
2
3
4
5
6
2.23%
3
6
0.45%
0.25%
3.50%
1.73%
2.0%
1,000
1,050
Bono
Bono Indexado
1,000.00
1,017.35
1,035.00
1,052.96
1,071.23
1,089.81
Cupon
1,017.35
1,035.00
1,052.96
1,071.23
1,089.81
1,108.72
De Flotacin
De Colocacin
Prima de redencin
4.725
-
22.64
23.03
23.43
23.84
24.25
24.67
2.63
-
Flujo Final
###
###
###
###
###
22.17
1,042.65
(22.64)
(23.03)
(23.43)
(23.84)
(24.25)
(1,155.56)
3.55%
7.23%
TIRSemestral
TIRAnual
Monto
Cuotas Semestrales
TEAnual (Primer ao)
TESemestral (Primer ao)
TEAnual (Segundo y Tercer ao)
TESemestral (Segundo y Tercer ao)
Aos
N de Cuotas
Cargos y Comisiones
1,000,000
Periodo
0
1
2
3
4
5
6
14%
6.77%
12%
5.83%
3
6
44.67
Saldo
Amortizacin
1,000,000
859,394
709,269
546,726
374,708
192,661
-
Inters
140,606
150,126
162,542
172,018
182,047
192,661
Cuota
67,708
58,188
41,351
31,874
21,846
11,232
Cargos y Comisines
Cuota Total
208,314
208,314
203,893
203,893
203,893
203,893
(1,000,000)
208,358.18
208,358.18
203,937.56
203,937.56
203,937.56
203,937.56
6.35%
13.10%
44.67
44.67
44.67
44.67
44.67
44.67
TIRSemestral
TIRAnual
0.38
4.50
0.45%
0.25%
4.00%
Ke
Utilidades Retenidas
12.84%
0.35
3.50
0.45%
0.25%
0.00%
Kp
10.07%
0.38
4.50
4.00%
Ks
12.78%
18.0%
5.00
N
Inversin
Precio de Venta
Terreno
2
3
Valor de Venta
1,800,000
Construccin
Maquinaria y equipo
IGV
3,700,000
5,500,000
Capital de trabajo
1,000,000
12,000,000
Total
838,983
Depreciacin
Depreciacin anual
Depreciacin acumulada
Valor residual
1,800,000
3,700,000
4,661,017
33
5
112,121
932,203
560,606
4,661,017
3,139,394
0
0
1,044,325
0
5,221,623
1,000,000
5,939,394
Depreciacin anual
Depreciacin acumulada
Valor residual
1,000,000
11,161,017
838,983.05
1,800,000
18.0%
5.00
N
Inversin
Precio de Venta
1
2
Terreno
Construccin
3
4
IGV
Valor de Venta
1,800,000
3,700,000
Capital de trabajo
3,500,000
2,000,000
1,000,000
12,000,000
Total
Depreciacin
1,800,000
3,700,000
0
33
2,966,102
1,694,915
5
3
593,220
564,972
2,966,102
1,694,915
0
0
1,000,000
11,161,017
0
1,270,313
0
5,221,623
1,000,000
5,939,394
533,898
305,085
838,983.05
0
112,121
0
560,606
1,800,000
3,139,394
18%
30%
PERODOS
1
Costo de Ventas
Gastos Administrativos
5
6,000,000
45%
10%
Gastos de Ventas
Crecimiento
INGRESOS
Ventas (valor venta)
5%
4%
6,000,000
6,240,000
6,489,600
6,749,184
7,019,151
IGV
Precio de venta
1,080,000
7,080,000
1,123,200
7,363,200
1,168,128
7,657,728
1,214,853
7,964,037
1,263,447
8,282,599
COSTOS
Costo de Ventas
IGV
2,700,000
486,000
2,808,000
505,440
2,920,320
525,658
3,037,133
546,684
3,158,618
568,551
3,186,000
3,313,440
3,445,978
3,583,817
3,727,169
GASTOS
Gastos Administrativos
Gastos de Ventas
Seguro
IGV
Gastos con IGV
600,000
300,000
46,610
624,000
312,000
46,610
648,960
324,480
46,610
674,918
337,459
46,610
701,915
350,958
46,610
170,390
1,117,000
176,870
1,159,480
183,609
1,203,659
190,618
1,249,606
197,907
1,297,390
IGV de Inversin
IGV de Ventas
IGV de Costos
IGV de Gastos
Crdito Fiscal
IGV por pagar
IGV de Inversin
IGV de Ventas
IGV de Costos
IGV de Gastos
IGV de Leasing
Crdito Fiscal
IGV por pagar
838,983
838,983
(1,080,000)
486,000
170,390
415,373
-
(1,123,200)
505,440
176,870
(25,517)
(1,168,128)
525,658
183,609
(458,861)
(1,214,853)
546,684
190,618
(477,551)
(1,263,447)
568,551
197,907
(496,989)
533,898
(1,080,000)
486,000
170,390
126,518
236,806
-
533,898
(1,123,200)
505,440
176,870
126,518
(77,566)
(1,168,128)
525,658
183,609
129,569
(329,292)
(1,214,853)
546,684
190,618
(1,263,447)
568,551
197,907
(477,551)
(496,989)
GASTOS FINANCIEROS
1
114,174
11,813
6,563
118,170
122,306
132,549
118,170
55,436
177,742
183,402
123,127
283.90
183,686
283.90
123,411
120,114
351.20
120,465
54,694
351.20
55,045
125,896
89.34
125,985
73,225
89.34
73,314
13,500.00
7,500.00
21,000
55,620
16,949
283.90
72,853
33,078
89.34
33,167
583,685
369,941
283,763
6,000,000
6,240,000
6,489,600
6,749,184
7,019,151
2,700,000
3,300,000
2,808,000
3,432,000
2,920,320
3,569,280
3,037,133
3,712,051
3,158,618
3,860,533
Gastos administrativos
600,000
624,000
648,960
674,918
701,915
Gastos de Ventas
Seguros
300,000
46,610
312,000
46,610
324,480
46,610
337,459
46,610
350,958
46,610
1,044,325
1,309,065
1,044,325
1,405,065
1,044,325
1,504,905
1,044,325
1,608,739
1,044,325
1,716,726
392,720
916,346
421,520
983,546
451,472
1,053,434
482,622
1,126,117
515,018
1,201,708
Costo de ventas
Utilidad Bruta
Depreciacin
Utilidad imponible
Ventas
6,749,184
7,019,151
3,037,133
3,712,051
3,158,618
3,860,533
624,000
648,960
674,918
300,000
46,610
312,000
46,610
324,480
46,610
337,459
46,610
350,958
46,610
1,270,313
1,270,313
1,270,313
1,270,313
1,270,313
583,685
369,941
283,763
499,391
809,136
995,154
1,382,750
1,490,737
149,817
349,574
242,741
566,395
298,546
696,608
414,825
967,925
447,221
1,043,516
Depreciacin
Utilidad imponible
Gastos
IGV por pagar
Impuestos
TOTAL
(12,000,000)
VANE
TIRE
0
Inversion Inicial
5,939,394
Valor residual
7,080,000
3,186,000
7,363,200
3,313,440
7,657,728
3,445,978
7,964,037
3,583,817
8,282,599
3,727,169
1,117,000
-
1,159,480
25,517
1,203,659
458,861
1,249,606
477,551
1,297,390
496,989
Gastos
IGV por pagar
392,720
2,384,280
421,520
2,443,243
451,472
2,097,758
482,622
2,170,442
515,018
8,185,427
470,097
10.87%
701,915
(12,000,000)
Valor residual
Ingresos por Ventas
Costos de Ventas
6,489,600
2,920,320
3,569,280
600,000
Gastos de Ventas
Seguros
Impuesto
Utilidad neta
Inversion Inicial
6,240,000
2,808,000
3,432,000
Gastos administrativo
Gastos Financieros
Impuesto
Utilidad neta
6,000,000
2,700,000
3,300,000
Costo de ventas
Utilidad Bruta
(12,000,000)
5,939,394
7,080,000
3,186,000
7,657,728
3,445,978
7,964,037
3,583,817
8,282,599
3,727,169
1,117,000
-
1,159,480
(77,566)
1,203,659
(329,292)
1,249,606
(477,551)
1,297,390
(496,989)
Impuesto a la Renta
Gastos Financieros
149,817
583,685
242,741
369,941
298,546
283,763
414,825
447,221
467,290
290,731
532,710
334,561
1,285,476
1,487,893
2,755,075
3,193,341
6,475,407
Devolucin Bonos
Ingreso por Deuda
TOTAL
7,363,200
3,313,440
2,771,795
6,500,000
(5,500,000)
VANE
TIRE
9,697,192
33.41%
Flujo
(1,694,915)
342,986
342,986
342,986
342,986
342,986
359,935
6.07%
12.50%
Programa/Ao
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
100
400
500
100
500
600
100
500
700
100
500
700
Estudios Pre-universitarios
Diseo Grfico
Decoracin de Interiores
100
200
0
100
100
300
250
0 -8,350
100
250
150
100
300
300
100
350
350
300
400 -8,000
500
700
tasa descuento =
0.18
1,644.55
(4,880.20)