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Examen Final

This document summarizes the financial details of an investment project over 5 years. It invested $585,000 with $325,000 for buildings, $160,000 for land, and $100,000 for equipment. It generated positive cash flows each year from revenues of $554,000 and costs of $230,000. The internal rate of return was calculated to be 33% and the expected return was 15%. The net present value of the project was determined to be $911,739.

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KELVIN REYES
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83 views2 pages

Examen Final

This document summarizes the financial details of an investment project over 5 years. It invested $585,000 with $325,000 for buildings, $160,000 for land, and $100,000 for equipment. It generated positive cash flows each year from revenues of $554,000 and costs of $230,000. The internal rate of return was calculated to be 33% and the expected return was 15%. The net present value of the project was determined to be $911,739.

Uploaded by

KELVIN REYES
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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INVERSIÓN $ 585,000

EDIFICIOS $ 325,000
TERRENO $ 160,000
EQUIPOS $ 100,000

1 2
INGRESOS $ 554,000.00 $ 554,000.00
GASTOS $ 230,000.00 $ 230,000.00
DEPRECIACIÓN $ 26,250.00 $ 1,812.50
UTILIDAD ANTES DE IMPUESTOS $ 297,750.00 $ 322,187.50
IR Y PT 35% $ 104,212.50 $ 112,765.63
UTILIDAD NETA $ 193,537.50 $ 209,421.88
MAS LA DEPRECIACIÓN $ 26,250.00 $ 1,812.50
VENTA DE ACTIVOS
FLUJO DE CAJA $ -585,000 $ 219,787.50 $ 211,234.38

TIR 33%
RENTABILID
AD
ESPERADA 15%
VAN $ 911,739.28
VAN $ 326,739.28

DEPRECIACIÓN ANUAL $ 28,216

DEPRECIACIÓN AÑO
EDIFICIOS $ 325,000 5% 1
EQUIPOS $ 100,000 10% 2
3
4
5
DE. ACUM.
V. EN L.
INGRESOS $ 554,000.00 IR 35%
GASTOS $ 230,000.00 REND ESP 15%

3 4 5
$ 554,000.00 $ 554,000.00
$ 554,000.00
$ 230,000.00 $ 230,000.00
$ 230,000.00
$ 140.63 $ 12.03
$ 1.10
$ 323,859.38 $ 323,987.97
$ 323,998.90
$ 113,350.78 $ 113,395.79
$ 113,399.61
$ 210,508.59 $ 210,592.18
$ 210,599.28
$ 140.63 $ 12.03
$ 1.10
$ 396,783.74
$ 210,649.22 $ 210,604.21 $ 607,384.13

DEP. EDIF. DEP. EQUIP. DEP. ACUM.


$ 16,250 $ 10,000 $ 26,250
$ 812.50 $ 1,000 $ 1,813
$ 40.63 $ 100 $ 141
$ 2.03 $ 10 $ 12
$ 0.10 $ 1 $ 1
$ 17,105 $ 11,111
$ 307,895 $ 88,889

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