Rentabilidad

UNIVERSIDAD AUTONOMA DE CHIAPAS
FACULTAD DE CIENCIAS DE LA ADMINISTRACION
CAMPUS IV TAPACHULA

PROFESOR:

Mtro. OSCAR ANDRADE SANTIAGO

MATERIA:

DESICIONES DE FINANCIAMIENTO

CASOPRÁCTICO

ALUMNO:

JUAN DIDIER ANGEL LOPEZ

6 “B” L.A

Tapachula, Chiapas a 03 de Septiembre del 2011.

A) TASA ANUAL 20%

|CONCEPTO |A |B|C |
|Pasivo |$1,000,000.00 |$1,500,000.00 |$2,000,000.00 |
|Capital|$2,000,000.00 |$1,500,000.00 |$1,000,000.00 |
|Activo |$3,000,000.00 |$3,000,000.00 |$3,000,000.00 |
|Ingresos|$2,000,000.00 |$3,000,000.00 |$4,000,000.00 |
|(-) Costos y gastos |$1,200,000.00 |$1,800,000.00 |$2,400,000.00 |
|Utilidad deoperaciones |$800,000.00 |$1,200,000.00 |$1,600,000.00 |
|(-) Interés 20% |$200,000.00 |$300,000.00 |$400,000.00 ||Utilidad fiscal |$600,000.00 |$900,000.00 |$1,200,000.00 |
|(-) 10 PTU |$60,000.00 |$90,000.00|$120,000.00 |
|(=) Utilidad generada |$540,000.00 |$810,000.00 |$1,080,000.00 |
|(-) 30% ISR |$162,000.00 |$243,000.00|$324,000.00 |
|(=) Utilidad neta |$378,000.00 |$567,000.00 |$756,000.00 |
|RENTABILIDAD |18.90%|37.80% |75.60% |

B) TASA ANUAL 30%

|CONCEPTO |A |B |C |
|Pasivo...