Ejercicio 7.18
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ALTERNATIVA A Unidades vendidas 40,000.00 Precio 450.00 Utilidades por ventas ### Costos variables unitario 60.00 Costos variables totales ### ### Depreciacion anual ### Costos fijos ### Tiempo a evaluar (años) 20 Tasa de depreciacion anua 10% Cantidad de equilibrio 17,882 Unidades ALTERNATIVA B Unidades vendidas 40,000.00 Precio 450.00 Utilidades por ventas ### Costos variables unitario 52.00 Costos variables totales ### Depreciacion anual ### Costos fijos ### Tiempo a evaluar (años) 20 Tasa de depreciacion anua 10%
description
ejercicios de financiera
Transcript of Ejercicio 7.18
Sheet1ALTERNATIVA A
Unidades vendidas40,000.00Inversion total25,000,000.00Precio450.00Utilidades por ventas18,000,000.00Tasa de rentabilidad exiginda12%Rentabilidad exigida3,000,000.00Costos variables unitarios60.00PMT(Q3,346,969.50)Costos variables totales2,400,000.00Gastos financieros(Q3,346,969.50)
4,800,000.00Depreciacion anual2,500,000.00DescripcionAo1234567891011121314151617181920Costos fijos2,300,000.00Saldo anteriorQ0.00Q9,207,727.45Q17,494,682.15Q24,952,941.39Q31,665,374.70Q37,706,564.68Q43,143,635.66Q48,036,999.54Q52,441,027.04Q56,404,651.78Q64,971,914.05Q67,432,450.10Q69,646,932.54Q71,639,966.73Q73,433,697.51Q75,048,055.21Q76,500,977.13Q77,808,606.87Q78,985,473.63Q80,044,653.72Ingresos por ventasQ18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Q18,000,000.00Tiempo a evaluar (aos)20Costos variables(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)(Q2,400,000.00)Tasa de depreciacion anual10%Costos fijos(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)(Q2,300,000.00)Gastos financieros(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)(Q3,346,969.50)Cantidad de equilibrioUtilidad operativaQ9,953,030.50Q19,160,757.95Q27,447,712.65Q34,905,971.89Q41,618,405.20Q47,659,595.18Q53,096,666.16Q57,990,030.04Q62,394,057.54Q66,357,682.28Q74,924,944.55Q77,385,480.60Q79,599,963.04Q81,592,997.23Q83,386,728.01Q85,001,085.70Q86,454,007.63Q87,761,637.37Q88,938,504.13Q89,997,684.2217,882UnidadesDepreciacion(Q2,500,000.00)(Q2,500,000.00)(Q2,500,000.00)(Q2,500,000.00)(Q2,500,000.00)(Q2,500,000.00)(Q2,500,000.00)(Q2,500,000.00)(Q2,500,000.00)(Q2,500,000.00)Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Utilidad antes de impuestosQ7,453,030.50Q16,660,757.95Q24,947,712.65Q32,405,971.89Q39,118,405.20Q45,159,595.18Q50,596,666.16Q55,490,030.04Q59,894,057.54Q63,857,682.28Q74,924,944.55Q77,385,480.60Q79,599,963.04Q81,592,997.23Q83,386,728.01Q85,001,085.70Q86,454,007.63Q87,761,637.37Q88,938,504.13Q89,997,684.22Impuestos(Q745,303.05)(Q1,666,075.79)(Q2,494,771.27)(Q3,240,597.19)(Q3,911,840.52)(Q4,515,959.52)(Q5,059,666.62)(Q5,549,003.00)(Q5,989,405.75)(Q6,385,768.23)(Q7,492,494.46)(Q7,738,548.06)(Q7,959,996.30)(Q8,159,299.72)(Q8,338,672.80)(Q8,500,108.57)(Q8,645,400.76)(Q8,776,163.74)(Q8,893,850.41)(Q8,999,768.42)Utilidad netaQ6,707,727.45Q14,994,682.15Q22,452,941.39Q29,165,374.70Q35,206,564.68Q40,643,635.66Q45,536,999.54Q49,941,027.04Q53,904,651.78Q57,471,914.05Q67,432,450.10Q69,646,932.54Q71,639,966.73Q73,433,697.51Q75,048,055.21Q76,500,977.13Q77,808,606.87Q78,985,473.63Q80,044,653.72Q80,997,915.80DepreciacionQ2,500,000.00Q2,500,000.00Q2,500,000.00Q2,500,000.00Q2,500,000.00Q2,500,000.00Q2,500,000.00Q2,500,000.00Q2,500,000.00Q2,500,000.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00FlujoQ9,207,727.45Q17,494,682.15Q24,952,941.39Q31,665,374.70Q37,706,564.68Q43,143,635.66Q48,036,999.54Q52,441,027.04Q56,404,651.78Q59,971,914.05Q67,432,450.10Q69,646,932.54Q71,639,966.73Q73,433,697.51Q75,048,055.21Q76,500,977.13Q77,808,606.87Q78,985,473.63Q80,044,653.72Q80,997,915.80Utilidad al final del periodoQ5,000,000.00Valor de mercado de los equipos al ao 10
ALTERNATIVA B
Unidades vendidas40,000.00Inversion total35,000,000.00Precio450.00Utilidades por ventas18,000,000.00Tasa de rentabilidad exiginda12%Rentabilidad exigida4,200,000.00Costos variables unitarios52.00PMT(Q4,685,757.30)Costos variables totales2,080,000.00Gastos financieros(Q4,685,757.30)
Depreciacion anual3,500,000.00DescripcionAo1234567891011121314151617181920Costos fijos5,300,000.00Saldo anteriorQ0.00Q5,690,818.43Q10,812,555.01Q15,422,117.94Q19,570,724.58Q23,304,470.55Q26,664,841.92Q29,689,176.16Q32,411,076.97Q34,860,787.70Q37,065,527.36Q38,699,793.05Q40,170,632.18Q41,494,387.39Q42,685,767.08Q43,758,008.80Q44,723,026.35Q45,591,542.14Q46,373,206.36Q47,076,704.15Ingresos por ventas18,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.0018,000,000.00Tiempo a evaluar (aos)20Costos variables(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)(Q2,080,000.00)Tasa de depreciacion anual10%Costos fijos(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)(Q5,300,000.00)Gastos financieros(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)(Q4,685,757.30)Cantidad de equilibrioUtilidad operativaQ5,934,242.70Q11,625,061.13Q16,746,797.71Q21,356,360.64Q25,504,967.28Q29,238,713.25Q32,599,084.62Q35,623,418.86Q38,345,319.67Q40,795,030.40Q42,999,770.06Q44,634,035.75Q46,104,874.88Q47,428,630.09Q48,620,009.78Q49,692,251.50Q50,657,269.05Q51,525,784.84Q52,307,449.06Q53,010,946.8526,813UnidadesDepreciacion(Q3,500,000.00)(Q3,500,000.00)(Q3,500,000.00)(Q3,500,000.00)(Q3,500,000.00)(Q3,500,000.00)(Q3,500,000.00)(Q3,500,000.00)(Q3,500,000.00)(Q3,500,000.00)Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Utilidad antes de impuestosQ2,434,242.70Q8,125,061.13Q13,246,797.71Q17,856,360.64Q22,004,967.28Q25,738,713.25Q29,099,084.62Q32,123,418.86Q34,845,319.67Q37,295,030.40Q42,999,770.06Q44,634,035.75Q46,104,874.88Q47,428,630.09Q48,620,009.78Q49,692,251.50Q50,657,269.05Q51,525,784.84Q52,307,449.06Q53,010,946.85Impuestos(Q243,424.27)(Q812,506.11)(Q1,324,679.77)(Q1,785,636.06)(Q2,200,496.73)(Q2,573,871.32)(Q2,909,908.46)(Q3,212,341.89)(Q3,484,531.97)(Q3,729,503.04)(Q4,299,977.01)(Q4,463,403.58)(Q4,610,487.49)(Q4,742,863.01)(Q4,862,000.98)(Q4,969,225.15)(Q5,065,726.90)(Q5,152,578.48)(Q5,230,744.91)(Q5,301,094.68)Utilidad netaQ2,190,818.43Q7,312,555.01Q11,922,117.94Q16,070,724.58Q19,804,470.55Q23,164,841.92Q26,189,176.16Q28,911,076.97Q31,360,787.70Q33,565,527.36Q38,699,793.05Q40,170,632.18Q41,494,387.39Q42,685,767.08Q43,758,008.80Q44,723,026.35Q45,591,542.14Q46,373,206.36Q47,076,704.15Q47,709,852.16DepreciacionQ3,500,000.00Q3,500,000.00Q3,500,000.00Q3,500,000.00Q3,500,000.00Q3,500,000.00Q3,500,000.00Q3,500,000.00Q3,500,000.00Q3,500,000.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00Q0.00FlujoQ5,690,818.43Q10,812,555.01Q15,422,117.94Q19,570,724.58Q23,304,470.55Q26,664,841.92Q29,689,176.16Q32,411,076.97Q34,860,787.70Q37,065,527.36Q38,699,793.05Q40,170,632.18Q41,494,387.39Q42,685,767.08Q43,758,008.80Q44,723,026.35Q45,591,542.14Q46,373,206.36Q47,076,704.15Q47,709,852.16Q8,000,000.00Q55,709,852.16Utilidad al final del periodo
