MATE FINANCIERA

3.-

Desarrollando Año: 1 2 3 4 5

I = 100,000 Flujo de caja: -7,000.00 63,000.00 89,000.00 115,000.00 139,000.00

tasa 5% 5% 5% 5% 5%

FSC (1.05)^1 (1.05)^2 (1.05)^3 (1.05)^4 (1.05)^5

FSA 1/((1.05)^1) 1/((1.05)^2) 1/((1.05)^3) 1/((1.05)^4) 1/((1.05)^5)

0.952380952 0.907029478 0.863837599 0.822702475 0.783526166

-90,000 FDC -6,666.67 57,142.86 76,881.55 94,610.78 108,910.14

a ) VAN: 240,878.66

Comentario:

TIR:

Año: 1 2 3 4 5

Flujo de caja: -7,000.00 63,000.00 89,000.00 115,000.00 139,000.00

tasa 48.926% 48.926% 48.926% 48.926% 48.926%

FSC (1.48926)^1 (1.48926)^2 (1.48926)^3 (1.48926)^4 (1.48926)^5

FSA 1/((1.48926)^1) 1/((1.48926)^2) 1/((1.48926)^3) 1/((1.48926)^4) 1/((1.48926)^5)

0.685678239 0.470154647 0.32237481 0.221045392 0.151566015

-100,000 FDC -4,799.747670 29,619.742757 28,691.358107 25,420.220083 21,067.676094

VAN: -0.75

b) TIR: i1 - i2 = (VAN +) - (VAN -)

i1 - TIR (VAN +) - 0

5 - 45.841 = 240,878.66 - (-0.75)

5 - TIR 240,878.66 - 0

-40.841 = 240,879.41

5 - TIR 240,878.66

-9,837,725.29 = 1,204,397.04 - TIR (240,879.41)

-11,042,122.33 = - TIR (240,849.41)

45.847 = TIR

c) Relación Beneficio Costos

RBC = Suma FCD = 399,000.00

I 90,000.00

RBC = 4.433333333

Comentario:

d) El P.R.C. (Periodo de Recuperación del Capital).

FC FCA

FC 1 -7,000.00 -7,000.00

FC 2 63,000.00 56,000.00 ( + 34000 ) 90,000.00 (total de la inversión)

FC 3 89,000.00

FC 4 115,000.00

FC 5 139,000.00

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