PLANTA A

COSTO FIJO

PROV

12000-24000
24001-34000
34001-44000
44001-70000

250000
300000
320000
320000

300000
350000
370000
400000

400000
500000
500000
750000

COSTO VARIABLE

PROV

12000-24000
24001-34000
34001-44000
44001-70000

35
30
30
30

precio
precio
precio

56 0-12000
50 12001-24000
44 24001-mas

A
B
C

30
27
22
20

26
24
18
16

inversin
cap max
% valor mdo valor mdo
400000
30000
40%
160000
40000
40%
68000
40%

FACTOR DE ESCALA
0.7
DEPRECIACION
10
FINANCIAMIENTO
60%
INTERES
16%
INTERES
7.70%
AMOSRTIZ. SEMESTRAL
semestral
TASA DE DESCUENTO 18%
IMPUESTO
25%
AOS
DEMANDA
PRECIO
CAP.
INGRESO
CF
CV
DEPRECIACION
INTERES
UAI
IMPUESTO
UDI

aos
anual
semestral
anual

1
12000
56

2
24000
50

3
30000
44

4
42000
44

5
46000
44

672000
250000

1200000
250000

1320000
300000

1320000
300000

1320000
300000

420000

840000

900000

900000

900000

40000
40000
40000
35984.3274 31706.9563
26745.206
-73984.3274 38293.0437
53254.794
9573.26091 13313.6985
-73984.3274 28719.7827 39941.0955

40000
20989.5755
59010.4245
14752.6061
44257.8184

40000
14313.0442
65686.9558
16421.7389
49265.2168

30000

DEPRECIACION
40000
40000
40000
40000
40000
AMORTIZACION
26733.5689 31010.9399 35972.6903 41728.3207
48404.852
PRESTAMO
240000
INVERSION
400000
VALOR DE DESECHO
FLUJO DE CAJA
-160000 -60717.8962 37708.8429 43968.4053 42529.4977 40860.3648
VAN
-44128.941
TIR
11.78%

6
68000
44
1320000
300000

1
2
3
4

PRESTAMO
240000
227128.963
213266.431
198336.028

900000

182255.49

40000
6568.26789
73431.7321
18357.933
55073.7991

PERIODO

PAGO
INTERES
31358.9481 18487.9107
31358.9481 17496.4166
31358.9481 16428.5448
31358.9481 15278.4116

AMORT.
12871.0374
13862.5315
14930.4033
16080.5365

31358.948

14039.68

17319.268

6 164936.223 31358.9481
7 146282.801 31358.9481
8
126192.45 31358.9481
9
104554.48 31358.9481
10 81249.6735 31358.9481

12705.5257
11268.5974
9720.97815
8054.14125
6258.90296

18653.4224
20090.3507
21637.97
23304.8069
25100.0451

40000
56149.6283

160000
198924.171

11 56149.6283 31358.9481
12 29116.0524 31358.9481

Valor de mercado 160000

Valor Libros
160000
Uai
0
Impuesto
0
udi
0

Valor Libros

160000

Valor de Desecho

160000

4325.37215
27033.576
2242.89574 29116.0524
240000

INT. ANUAL AMORT. ANUAL

35984.3274

26733.5689

31706.9563

31010.9399

26745.206 35972.6903
20989.5755

41728.3207

14313.0442

48404.852

6568.26789

56149.6283

PLANTA B
COSTO FIJO

PROV

12000-24000
24001-34000
34001-44000
44001-70000

CAPACIDAD

B
250000
300000
320000
320000

C
300000
350000
370000
400000

400000
500000
500000
750000

COSTO VARIABLE

PROV

12000-24000
24001-34000
34001-44000
44001-70000

35
30
30
30

precio
precio
precio

56 0-12000
50 12001-24000
44 24001-mas

A
B
C

30
27
22
20

26
24
18
16

inversin
cap max
% valor mdo valor mdo
400000
30000
40%
160000
489234.536
40000
40% 195693.814
68000
40%
0

FACTOR DE ESCALA
0.7
DEPRECIACION
10
FINANCIAMIENTO
60%
INTERES
16%
INTERES
7.70%
AMOSRTIZ. SEMESTRAL
semestral
TASA DE DESCUENTO 18%
IMPUESTO
25%

aos
anual
semestral
anual

AOS
0
1
DEMANDA
12000
PRECIO
56
CAP.
40000
INGRESO
672000
CF
300000
CV
360000
DEPRECIACION
48923.4536
INTERES
44011.9392
UAI
-80935.3928
IMPUESTO
UDI
-80935.3928
DEPRECIACION
48923.4536
AMORTIZACION
32697.4629
PRESTAMO
293540.721

2
24000
50

3
30000
44

4
42000
44

5
46000
44

1200000
300000
720000
48923.4536
38780.3452
92296.2012
23074.0503
69222.1509
48923.4536
37929.0569

1320000
350000
810000
48923.4536
32711.6961
78364.8504
19591.2126
58773.6378
48923.4536
43997.706

1760000
370000
880000
48923.4536
25672.0631
435404.483
108851.121
326553.362
48923.4536
51037.339

1760000
370000
880000
48923.4536
17506.0889
443570.458
110892.614
332677.843
48923.4536
59203.3133

INVERSION
489234.536
VALOR DE DESECHO
FLUJO DE CAJA -195693.814 -64709.4021
VAN
345153.111
TIR
44.69%

80216.5476

63699.3853

324439.477

322397.984

40000

6
68000
44
1760000
370000
880000
48923.4536
8033.55873
453042.988
113260.747
339782.241
48923.4536
68675.8434

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

PRESTAMO PAGO
INTERES
AMORT.
293540.721 38354.7011 22612.3111
15742.39
277798.332 38354.7011 21399.6282 16955.0729
260843.259 38354.7011 20093.5287 18261.1724
242582.086 38354.7011 18686.8165 19667.8846
222914.202 38354.7011 17171.7411
21182.96
201731.242 38354.7011
15539.955 22814.7461
178916.496 38354.7011 13782.4675 24572.2335
154344.262 38354.7011 11889.5956 26465.1055
127879.157 38354.7011 9850.91014 28503.7909
99375.3657 38354.7011 7655.17871 30699.5223
68675.8434 38354.7011 5290.30359 33064.3975
35611.4459 38354.7011 2743.25514 35611.4459
293540.721

195693.814
515723.665

Valor de mercado
195693.814
Valor Libros
195693.814
Uai
0
Impuesto
0
udi
0
Valor Libros
195693.814
Valor de Desecho
195693.814

INT. ANUAL

AMORT. ANUAL

44011.9392

32697.4629

38780.3452

37929.0569

32711.6961

43997.706

25672.0631

51037.339

17506.0889

59203.3133

8033.55873

68675.8434

PLANTA A
COSTO FIJO

PROV

12000-24000
24001-34000
34001-44000
44001-70000

B
250000
300000
320000
320000

C
300000
350000
370000
400000

400000
500000
500000
750000

COSTO VAIRABLE

PROV

12000-24000
24001-34000
34001-44000
44001-70000

35
30
30
30

precio
precio
precio

56 0-12000
50 12001-24000
44 24001-mas

A
B
C

30
27
22
20

26
24
18
16

inversin
cap max
% valor mdo valor mdo
400000
30000
40%
160000
327041.507
40000
40% 130816.603
709302.274
68000
40% 283720.909

FACTOR DE ESCALA
0.7
DEPRECIACION
10
FINANCIAMIENTO
60%
INTERES
16%
INTERES
7.70%
AMOSRTIZ. SEMESTRAL
semestral
TASA DE DESCUENTO 18%
IMPUESTO
25%

AOS
DEMANDA
PRECIO
CAP.
INGRESO
CF
CV
DEPRECIACION
INTERES
UAI
IMPUESTO

709302.274
aos
anual
semestral
anual

1
12000
56

2
24000
50

3
30000
44

4
42000
44

5
46000
44

68000
672000
1200000
1320000
400000
400000
500000
312000
624000
720000
70930.2274 70930.2274 70930.2274
63809.413 56224.5406 47426.0885
-174739.64 48845.2321 -18356.3158
12211.308

1848000
2024000
500000
750000
756000
736000
70930.2274 70930.2274
37219.8841
25380.687
483849.889 441689.086
120962.472 110422.271

UDI
-174739.64
DEPRECIACION
70930.2274
AMORTIZACION
47405.4529
PRESTAMO
425581.364
INVERSION
709302.274
VALOR DE DESECHO
FLUJO DE CAJA -283720.909 -151214.866
VAN
335098.037
TIR
33.69%

36633.9241 -18356.3158
70930.2274 70930.2274
54990.3254 63788.7775

362887.416 331266.814
70930.2274 70930.2274
73994.9818 85834.1789

52573.826 -11214.8659

359822.662 316362.863

6
68000
44
2992000
750000
1088000
70930.2274
11647.2184
1071422.55
267855.639

PERIODO
1
2
3
4
5
6
7
8
9

PRESTAMO PAGO
425581.364
55607.433
402757.724
55607.433
378175.911
55607.433
351700.489
55607.433
323185.586
55607.433
292474.096
55607.433
259396.808
55607.433
223771.48
55607.433
185401.827
55607.433

INTERES
32783.7928
31025.6202
29132.0104
27092.5302
24895.9428
22530.1457
19982.1043
17237.7798
14282.0518

AMORT.
22823.6402
24581.8128
26475.4226
28514.9028
30711.4902
33077.2872
35625.3286
38369.6532
41325.3812

803566.916
70930.2274
99567.6476

10 144076.445
11 99567.6476
12 51630.2054

283720.909
1058650.4

Valor de mercado
283720.909
Valor Libros
283720.909
Uai
0
Impuesto
0
udi
0
Valor Libros
283720.909
Valor de Desecho
283720.909

55607.433 11098.6353 44508.7977

55607.433 7669.99076 47937.4422
55607.433 3977.22762 51630.2054
425581.364

INT. ANUAL AMORT. ANUAL

63809.413 47405.4529
56224.5406

54990.3254

47426.0885

63788.7775

37219.8841

73994.9818

25380.687 85834.1789
11647.2184

99567.6476