PL

COSTOS FIJO
PLANTA
12000-24000
24001-34000
34001-44000
44001-70000

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

b
250000
300000
320000
320000

B
C

300000
350000
370000
400000

COSTOS VARIABLE
a
b
35
30
30
30

400000
500000
500000
750000

c
30
27
22
20

26
24
18
16

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

INVERCION
A

400000

CAPACIDAD VALOR DE
MAXIMA
MCDO
30000

40%

40000
68000

40%
40%

FACTOR DE ESCAL
0.7
DEP.
10 AOS
FINANCIAMIENTO
60%
INTERES
16% ANUAL
INTERES
7.70% SEMESTRAL
AMORTIZACION semestral
TASA DE DESCUEN
18% ANUAL
IMPUESTO
25%
INT. MENSUAL
0.01244514
INT. SEMESTRAL
0.07703296

VALOR DE
MCDO
160000

PLANTA "A"
PLANTA "A"
AOS
DEMANDA
PRECIO
CAPACIDAD
INGRESO
C. FIJO
C.VAR. TOTAL
DEP.
INTERES
U.A.I.
IMPUESTO
U.D.I.
DEP.
AMORTIZACION
PRESTAMO
INVERSION
V. DE DESECHO
FLUJO DE CAJA

VAN
TIR
VALOR DE MCDO
VALOR DE LIBRO
U.A.I.
IMPUESTO
U.D.I.
VALOR DE LIBRO
VALOR DE DESE

12000
56

24000
50

30000
44

42000
44

30000
672000
1200000
1320000
1320000
250000
250000
300000
300000
420000
840000
900000
900000
40000
40000
40000
40000
35984.3274 31706.9563 26745.206 20989.5755
-73984.3274 38293.0437 53254.794 59010.4245
9573.26091 13313.6985 14752.6061
-73984.3274 28719.7827 39941.0955 44257.8184
40000
40000
40000
40000
26733.5689 31010.9399 35972.6903 41728.3207
240000
400000

-160000 -60717.8962 37708.8429 43968.4053 42529.4977

-44128.9
12%
160000
160000
0
0
0
160000
160000

46000
44

68000
44

1320000
300000
900000
40000
14313.0442
65686.9558
16421.7389
49265.2168
40000
48404.852

1320000
300000
900000
40000
6568.26789
73431.7321
18357.933
55073.7991
40000
56149.6283

160000
40860.3648 198924.171

AO

PRESTAMO
1
240000
2 227128.9626346
3 213266.4311444
4 198336.0278005
5 182255.4912718
6 164936.223393
7 146282.8010196
8 126192.4502802
9 104554.4803271
10 81249.67346935
11 56149.62832383
12 29116.0523688

PAGO
31358.9481
31358.9481
31358.9481
31358.9481
31358.9481
31358.9481
31358.9481
31358.9481
31358.9481
31358.9481
31358.9481
31358.9481

INTERES AMORTIZACION INTERES AMORTIZACION

18487.9107
17496.4166
16428.5448
15278.4116
14039.6802
12705.5257
11268.5974
9720.97815
8054.14125
6258.90296
4325.37215
2242.89574

12871.037365378
13862.5314902693
14930.4033438384
16080.5365287124
17319.2678788526
18653.4223733064
20090.350739469
21637.9699530354
23304.806857784
25100.045145521
27033.5759550294
29116.0523688044

35984.3274

26733.5688556473

31706.9563

31010.9398725508

26745.206

35972.6902521589

20989.5755

41728.3206925043

14313.0442

48404.852003305

6568.26789

56149.6283238338

PLAN
PLANTA B

COSTO FIJO
a
b

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

250000
300000
320000
320000

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

COSTO VARIABLE
a
b
35
30
30
30

PRECIO
PRECIO
PRECIO

300000
350000
370000
400000

400000
500000
500000
750000

c
30
27
22
20

26
24
18
16

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

INVERCION

CAPACIDAD VALOR DE
MAXIMA
MCDO

VALOR DE
MCDO

400000

30000

40%

B
C

489234.536

40000
68000

40% 195693.814
40%
0

FACTOR DE ESCAL
0.7
DEP.
10 AOS
FINANCIAMIENTO
60%
INTERES
16% ANUAL
INTERES
7.70% SEMESTRAL
AMORTIZACION SEMESTRAL
TASA DE DESCUE
18% ANUAL
IMPUESTO
25%
INT. MENSUAL
INT. SEMESTRAL

0.01244514
0.07703296

160000

PLANTA "B"
PLANTA "B"
AOS

DEMANDA
PRECIO
CAPACIDAD
INGRESO
C. FIJO
C.VAR. TOTAL
DEP.
INTERES
U.A.I.
IMPUESTO
U.D.I.
DEP.
AMORTIZACION
PRESTAMO
INVERSION
V. DE DESECHO
FLUJO DE CAJA

12000
56

24000
50

30000
44

42000
44

40000
672000
1200000
1320000
1760000
300000
300000
350000
370000
360000
720000
810000
880000
48923.4536 48923.4536 48923.4536 48923.4536
44011.9392 38780.3452 32711.6961 25672.0631
-80935.3928 92296.2012 78364.8504 435404.483
23074.0503 19591.2126 108851.121
-80935.3928 69222.1509 58773.6378 326553.362
48923.4536 48923.4536 48923.4536 48923.4536
32697.4629 37929.0569 43997.706 51037.339
293540.721
489234.536

-195693.814 -64709.4021 80216.5476 63699.3853 324439.477

VAN
TIR

345153
45%

VALOR DE MCDO
VALOR DE LIBROS
U.A.I.
IMPUESTO
U.D.I.
VALOR DE LIBROS
VALOR DE DESECH

195693.814
195693.814
0
0
0
195693.814
195693.814

46000
44

68000
44

1760000
370000
880000
48923.4536
17506.0889
443570.458
110892.614
332677.843
48923.4536
59203.3133

1760000
370000
880000
48923.4536
8033.55873
453042.988
113260.747
339782.241
48923.4536
68675.8434

195693.814
322397.984 515723.665

AO

PRESTAMO
1 293540.7214856
2 277798.3315085
3 260843.2586115
4 242582.0862381
5 222914.2016776
6 201731.2417245
7 178916.4956343
8 154344.2620886
9 127879.1566241
10 99375.36571109
11 68675.84337219
12 35611.44591313

PAGO
38354.7011
38354.7011
38354.7011
38354.7011
38354.7011
38354.7011
38354.7011
38354.7011
38354.7011
38354.7011
38354.7011
38354.7011

INTERES AMORTIZACION INTERESAMORTIZACION

22612.3111
21399.6282
20093.5287
18686.8165
17171.7411
15539.955
13782.4675
11889.5956
9850.91014
7655.17871
5290.30359
2743.25514

15742.3899770865
16955.0728969586
18261.1723734203
19667.884560472
21182.9599531675
22814.7460901475
24572.2335456743
26465.1054645711
28503.7909129822
30699.5223389024
33064.3974590593
35611.4459131268

44011.9392 32697.462874045
38780.3452 37929.056933892
32711.6961 43997.706043315
25672.0631 51037.339010245
17506.0889 59203.313251885
8033.55873 68675.843372186

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

COSTO FIJO
a
b
250000
300000
320000
320000

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

COSTO VARIABLE
a
b
35
30
30
30

c
300000
350000
370000
400000

400000
500000
500000
750000

c
30
27
22
20

26
24
18
16
GA

PRECIO
PRECIO
PRECIO

56 0-12000
50 12001-24000
44 24001-mas
CAPACIDAD
INVERSION MAXIMA
VALOR DE MVALOR DE MCDO

400000

30000

40%

b
c

327041.507
709302.274

40000
68000

40% 130816.60290832
40% 283720.90942611

FACTOR DE ESCA
0.7
DEP.
10 aos
FINANCIAMIENTO
60%
INTERES
16% anual
INTERES
7.70% semestral
AMORTIZACION semestral
TASA DE DESCUE
18% anual
IMPUESTO
25%
INT. MENSUAL
INT. SEMESTRAL

0.01244514
0.07703296

160000

709302.27356528

PLANTA "C"
PLANTA "C"
AOS
DEMANDA
PRECIO
CAPACIDAD
INGRESO
C. FIJO
C.VAR. TOTAL
DEP.
INTERES
U.A.I.
IMPUESTO
U.D.I.
DEP.
AMORTIZACION
PRESTAMO
INVERSION
V. DE DESECHO
FLUJO DE CAJA

1
12000
56

2
24000
50

3
30000
44

4
42000
44

68000
672000
1200000
1320000
1848000
400000
400000
500000
500000
312000
624000
720000
756000
70930.2274 70930.2274 70930.2274 70930.2274
63809.413 56224.5406 47426.0885 37219.8841
-174739.64 48845.2321 -18356.3158 483849.889
12211.308
120962.472
-174739.64 36633.9241 -18356.3158 362887.416
70930.2274 70930.2274 70930.2274 70930.2274
47405.4529 54990.3254 63788.7775 73994.9818
425581.364
709302.274

-283720.909 -151214.866

VAN
TIR
VALOR DE MCDO
VALOR DE LIBROS
U.A.I.
IMPUESTO
U.D.I.
VALOR DE LIBROS
VALOR DE DESECH

335098
33.69%
283720.909
283720.909
0
0
0
283720.909
283720.909

52573.826 -11214.8659 359822.662

5
46000
44

6
68000
44

2024000
750000
736000
70930.2274
25380.687
441689.086
110422.271
331266.814
70930.2274
85834.1789

2992000
750000
1088000
70930.2274
11647.2184
1071422.55
267855.639
803566.916
70930.2274
99567.6476

283720.909
316362.863

1058650.4

AO

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

425581.364
402757.724
378175.911
351700.489
323185.586
292474.096
259396.808
223771.48
185401.827
144076.445
99567.6476
51630.2054

PAGO
55607.433
55607.433
55607.433
55607.433
55607.433
55607.433
55607.433
55607.433
55607.433
55607.433
55607.433
55607.433

INTERES
AMORTIZACION
INTERES
32783.7928
31025.6202
29132.0104
27092.5302
24895.9428
22530.1457
19982.1043
17237.7798
14282.0518
11098.6353
7669.99076
3977.22762

22823.6402
24581.8128
26475.4226
28514.9028
30711.4902
33077.2872
35625.3286
38369.6532
41325.3812
44508.7977
47937.4422
51630.2054
425581.364

AMORTIZACION

63809.413

47405.4529245617

56224.5406

54990.3253924915

47426.0885

63788.7774552901

37219.8841

73994.9818481365

25380.687

85834.1789438383

11647.2184

99567.6475748524

RESPUESTAS
PLANTA "A"
PLANTA "B"
PLANTA"C"

VAN
-44129
345153
335098

TIR
12%
45%
33.69%

POR LO TANTO SE ELIGE LA PLANTA "B"

RESPUESTAS