0 1 2

Ingreso L100,000 L120,000

Venta de activos
Costo Variable L36,000 L43,200
Costo Fijoa L24,000 L24,000
Depreciaciòn de construcción L5,000 L5,000
Depreciaciòón de maquinaria L10,000 L10,000
Valor Libro
Costo de Operación, Mantenimiento y Reparación L75,000 L82,200
Utilidad L25,000 L37,800
Impuesto L4,250 L6,426
Utilidad Neta L20,750 L31,374
Depreciación de construcción L5,000 L5,000
Depreaciación de maquinaria L10,000 L10,000
Valor libro
Terreno L80,000
Construcción L200,000
Maquinaria L100,000
Capital de trabajo L25,000 L3,000 L900
valor de desecho
Flujo del Proyecto L405,000 L32,750 L45,474
- 405,000 32,750 45,474

VAN L455,234.76
TIR 11.35%
 3 4 5 6 7 8 9
L126,000 L141,372 L144,199 L147,083 L150,025 L153,026 L156,086

L45,360 L46,267 L47,193 L48,136 L49,099 L50,081 L51,083

L24,000 L24,000 L24,000 L24,000 L24,000 L24,000 L24,000
L5,000 L5,000 L5,000 L5,000 L5,000 L5,000 L5,000
L10,000 L10,000 L10,000 -L10,000 L10,000 L10,000 L10,000
L40,000
L84,360 L85,267 L86,193 L77,136 L88,099 L89,081 L90,083
L41,640 L56,105 L58,006 L69,947 L61,926 L63,945 L66,003
L7,079 L9,538 L9,861 L11,891 L10,527 L10,871 L11,221
L34,561 L46,567 L48,145 L58,056 L51,399 L53,074 L54,782
L5,000 L5,000 L5,000 L5,000 L5,000 L5,000 L5,000
L10,000 L10,000 L10,000 L10,000 L10,000 L10,000 L10,000
L40,000

L100,000
L378 L386 L393 L401 L409 L417 L426

L49,183 L61,181 L62,752 L12,655 L65,990 L67,657 L69,356

49,183 61,181 62,752 12,655 65,990 67,657 69,356
 10
L159,208

L52,104
L24,000
L5,000
L10,000

L91,104
L68,104
L11,578
L56,526
L5,000
L10,000

L31,710
L290,000
L393,236
393,236