Indicadores de rentabilidad

Indicadores (incremento en gastos y costos de 10%)

* Tasa contable de rentabilidad

1 | 5,093,506.18 |
2 | 4,519,653.33 |
3 | 6,589,957.06 |
4 | 7,427,764.28 |
5 | 8,191,571.48 |
6 | 8,614,978.70 |
7 | 9,443,535.92 |
8 | 10,262,843.13 |
9 | 11,100,650.34 |
10 | 11,781,279.73 |
11 | 13,000,000.00 |
Σ = 8’729,612.74
T.C.R= 8, 729,612.748,430,000.00= 1.0355x 100=103.55 %

* Valor futuro

V.F=V.P 1+in
0 | V.F = 8,430,000.00 (1+0.12)11 = 29,324,176.44 |
1 | V.F = 5,093,506.18 (1+0.12)10 = 15,819,657.04 |
2 | V.F = 4,519,653.33 (1+0.12)9 = 12,533,354.63 |
3 | V.F = 6,589,957.06 (1+0.12)8 = 16,316,491.01 |
4 | V.F = 7,427,764.28 (1+0.12)7 = 16,420,420.39 |
5 | V.F = 8,191,571.48 (1+0.12)6 =16,168,709.62 |
6 | V.F = 8,614,978.70 (1+0.12)5 = 15,182,536.07 |
7 | V.F = 9,443,535.92 (1+0.12)4 = 14,859,586.60 |
8 | V.F = 10,262,843.13 (1+0.12)3 = 14,418,555.67 |
9 | V.F = 11,100,650.34 (1+0.12)2 = 13,924,655.79 |
10 | V.F = 11,781,279.73 (1+0.12)1 = 13,195,033.30 |
11 | V.F = 13,000,000.00 (1+0.12)0 = 13,000,000.00 |

X-Y29,324,176.44-161,839,000.12=132,514,823.70
* Valor presente

Año | Monto | Trema 10% | Monto act. | Trema 80% | Monto act. |
0 | 8,430,000.00 | 1.000000 | 8,430,000.00 | 1.000000 | 8,430,000.00 |
1 | 5,093,506.18 | 0.909090 | 4,630,455.53 | 0.555555 | 2,829,722.83 |
2 | 4,519,653.33 | 0.826446 | 3,735,249.41 | 0.308641 | 1,394,950.32 |
3 | 6,589,957.06 | 0.751314 | 4,951,127.00 | 0.171467 | 1,129,960.17 |4 | 7,427,764.28 | 0.683013 | 5,073,259.56 | 0.095259 | 707,561.40 |
5 | 8,191,571.48 | 0.620921 | 5,086,318.76 | 0.052922 | 433,514.35 |
6 | 8,614,978.70 | 0.564473 | 4,862,922.87 | 0.029401 | 253,288.99 |
7 | 9,443,535.92 | 0.513158 | 4,846,026.01 | 0.016333 | 154,241.27 |
8 | 10,262,843.13 | 0.466507 | 4,787,688.16 | 0.009074 | 93,125.04 |
9 | 11,100,650.34 | 0.424097 |4,707,752.51 | 0.005041 | 55,958.38 |
10 | 11,781,279.73 | 0.385543 | 4,542,189.93 | 0.002800 | 32,987.58 |
11 | 13,000,000.00 | 0.350493 | 4,556,409.00 | 0.001555 | 20,215.00 |

Trema 10% Trema 80%
V.P costos = 8, 430,000.00 V.Pcostos = 8, 430,000.00
V.P beneficios = 51, 779,398.74 V.P beneficios = 7, 105,525.32


* Valor presente neto

V.P.N = 8, 430,000.00 - 51, 779,398.74 V.P.N = 8, 430,000.00 – 7, 105,525.32
V.P.N = - 43, 349,398.74V.P.N = 1, 324,474.68

* Tasa interna de retorno

T.I.R =10+80 –101, 324,474.681, 324,474.68--43, 349,398.74=12.07%

* Rentabilidad

R =12.07%-10%=2.07%
* Periodo de recuperación de la inversión

Año | Monto | Monto acum. | V.F = V.P(1+i) | Monto | Monto acum. |
1 | 5,093,506.18 | 5,093,506.18 | 1.21 | 6,163,142.48 | 6,163,142.48 |
2 | 4,519,653.33 |9,613,159.51 | 1.10 | 4,971,618.66 | 11,134,761.14 |
3 | 6,589,957.06 | 16,203,116.56 | | | |
4 | 7,427,764.28 | 23,630,880.84 | | | |
5 | 8,191,571.48 | 31,822,452.33 | | | |
6 | 8,614,978.70 | 40,437,431.03 | | | |
7 | 9,443,535.92 | 49,880,966.95 | | | |
8 | 10,262,843.13 | 60,143,810.08 | | | |
9 | 11,100,650.34 | 71,244,460.42 | | | |
10 | 11,781,279.73 |83,025,740.15 | | | |
11 | 13,000,000.00 | | | | |

Sin beneficio
P.R.I =1+2 –15, 093,506.185, 093,506.18+9, 613,159.51=1.34

365 x 0.34 ÷ 30.416 = 4.08 Tiempo: 1 año, 4 meses, 2 días
0.08 x 30.416 = 2.43

Con beneficio
P.R.I =1+2 –16, 163,142.486, 163,142.48+11, 134,761.14=1.35

365 x 0.35 ÷ 30.416 = 4.20...