ventas

precio unitario
costo variab
cost fijo anual
inversion
deprecia en liea
recta
recupero
CTN inicial
mantener al
final de cada ao
un
IR
tasa de descuento

580
160
S/. 20.00
S/. 35,000.00
S/. 40,000.00

600
160

4 aos
10% al final de cuarto ao
S/. 5,000.00

10%
0.30
15%

AOS
CONCEPTO
cantidad
PU
INGRES TOTAL
costo fijo
costo variable
depreciacion
UTILIDA OPERATIVA
imp a la renta
UTILIDAD NETA

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

FEO

1
580
160
92,800.00
35,000.00
11,600.00
10000
36,200.00
10,860.00
25,340.00

S/. 35,340.00

INCREMENTO DE CAPITAL DE TRABAJO NETO

AOS
CTN inicial
incre CTN
Recupera CTN
Aumento CTN

0
S/. 5,000.00

1
S/. 9,280.00
S/. 4,280.00

S/. 5,000.00

S/. 4,280.00

INCREMENTO DEL ACTIVO FIJO

AOS

IFN inicial
incremento IFN
Recupero IFN
aumento IFN

0
S/. 40,000.00

S/. 40,000.00

FLUJO EFECTIVO TOTAL

AOS
0
FEO
INCREME CTN
INCREMENTO IFN
FLUJO EFE TOTAL
FED
VAN

S/. 5,000.00
S/. 40,000.00
-S/. 45,000.00

1
S/. 35,340.00
S/. 4,280.00
0
S/. 31,060.00

800
180

850
180

10000
de cuarto ao

AOS
2
600
160
96,000.00
35,000.00
12,000.00
10000
39,000.00
11,700.00
27,300.00

3
800
180
S/. 144,000.00
S/. 35,000.00
S/. 16,000.00
10000
S/. 83,000.00
S/. 24,900.00
S/. 58,100.00

4
850
180
S/. 153,000.00
S/. 35,000.00
S/. 17,000.00
10000
S/. 91,000.00
S/. 27,300.00
S/. 63,700.00

S/. 37,300.00

S/. 68,100.00

S/. 73,700.00

AOS
2
S/. 9,600.00
S/. 320.00

3
S/. 14,400.00
S/. 4,800.00

S/. 320.00

S/. 4,800.00

4
S/. 15,300.00
S/. 900.00
-S/. 15,300.00
-S/. 14,400.00

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

AOS

-S/. 2,800.00
-S/. 2,800.00

AOS
2
S/. 37,300.00
S/. 320.00
0
S/. 36,980.00

3
S/. 68,100.00
S/. 4,800.00
0
S/. 63,300.00

4
S/. 73,700.00
-S/. 14,400.00
-2800
S/. 90,900.00