DATOS

PRECIO DE VENTA (X TON)

PRESTAMO INICIAL
Porcentaje de financiamiento Banco
Periodos del prestamo
INTERES DEL PRESTAMO
CAPITAL DE TRABAJO

$ 9,000
$ 607,000,000
100%
8
7%
$ 161,000,000

IMPUESTO 1a CATEGORIA
INVERSIN INICIAL
Costo Fijo Anual
Costo Variable Anual
VALOR DE DESECHO
Tasa de Descuento (TMAR)

20.0%
$ 607,000,000
$ 140,000,000
$ 21,000,000
$ 242,800,000
16%

AO 1
500

AO 2
30,000

AO 3
42,000

AO 4
42,000

PRODUCCION ANUAL (TON)

AO 5
42,000

CION ANUAL (TON)

AO 6
42,000

AO 7
42,000

AO 8
42,000

AO 9
42,000

AO 10
42,000

AO 0
PRODUCCION ANUAL (TON)
PRECIO DE VENTA
VENTAS ESTIMADAS

AO 1
500
9,000
$ 4,500,000

PRODUCCIN ANUAL

AO 2
30,000
9,000
$ 270,000,000

AO 3
42,000
22,800
$ 957,600,000

AO 4
42,000
9,000
$ 378,000,000

AO 5
42,000
9,000
$ 378,000,000

AO 6
42,000
9,000
$ 378,000,000

AO 7
42,000
9,000
$ 378,000,000

AO 8
42,000
9,000
$ 378,000,000

AO 9
42,000
9,000
$ 378,000,000

AO 10
42,000
9,000
$ 378,000,000

COSTOS FIJOS ANUALES

AO 1
$ 140,000,000

COSTOS VARIABLES
COSTOS VARIABLES TOTALES

$ 21,000,000

AO 2
$ 140,000,000

AO 3
$ 140,000,000

AO 4
$ 140,000,000

AO 5
$ 140,000,000

AO 6
$ 140,000,000

$ 21,000,000

$ 21,000,000

$ 21,000,000

$ 21,000,000

$ 21,000,000

AO 7
$ 140,000,000

AO 8
$ 140,000,000

AO 9
$ 140,000,000

AO 10
$ 140,000,000

$ 21,000,000

$ 21,000,000

$ 21,000,000

$ 21,000,000

DESCRIPCIN

CANTIDAD

CAMIONETA
RETROEXCAVADORA
EXCAVADORA
CAMION REGADOR
CAMION INTERIOR
DESARROLLO MINA 200 MTS
Total

COSTO US$
4 $ 18,000,000
2 $ 35,000,000
1 $ 120,000,000
1 $ 35,000,000
2 $ 55,000,000
1 $ 200,000,000
$ 463,000,000

Acelerada
Depreciacin total

AO 1
$ 207,133,333

TABLA DE DEPRECIACIN

COSTO TOTAL US$

$ 72,000,000
$ 70,000,000
$ 120,000,000
$ 35,000,000
$ 110,000,000
$ 200,000,000
$ 607,000,000

AO 2
$ 207,133,333

VIDA UTIL ACELERADA

2
3
3
3
3
3

AO 3
$ 178,333,333

DEPRECIACIN ACELERADA
VALOR RESIDUAL
$ 14,400,000
$0
$0
$0
$0
$0
$ 14,400,000

AO 4

ACIN ACELERADA
DEPRECIACIN
$ 28,800,000
$ 23,333,333
$ 40,000,000
$ 11,666,667
$ 36,666,667
$ 66,666,667
$ 207,133,333

AO 5

AO 6

AO 7

AO 8

AO 9

AO 10

Monto
Interes (Tasa)
Anualidades

Aos
1
2
3
4
5
6
7
8

607,000,000
7.0%
8

Saldo Deuda
$ 607,000,000
$ 547,837,068
$ 484,532,731
$ 416,797,090
$ 344,319,955
$ 266,769,420
$ 183,790,348

Cuota
$ 101,652,932
$ 101,652,932
$ 101,652,932
$ 101,652,932
$ 101,652,932
$ 101,652,932
$ 101,652,932

Interes
$ 42,490,000
$ 38,348,595
$ 33,917,291
$ 29,175,796
$ 24,102,397
$ 18,673,859
$ 12,865,324

$ 95,002,740

$ 101,652,932

$ 6,650,192

$ 101,652,932

INTERES
CUOTA FIJA

$ 206,223,455

AO 1
$42,490,000
$ 101,652,932

AO 2
AO 3
$38,348,595
$33,917,291
$ 101,652,932 $ 101,652,932

Amortizacin
$ 59,162,932
$ 63,304,337
$ 67,735,641
$ 72,477,136
$ 77,550,535
$ 82,979,072
$ 88,787,608
$ 95,002,740
$ 607,000,000

AO 4
AO 5
AO 6
AO 7
AO 8
$29,175,796
$24,102,397
$18,673,859
$12,865,324
$6,650,192
$ 101,652,932 $ 101,652,932 $ 101,652,932 $ 101,652,932 $ 101,652,932

Flujo con depreciacin ACELERADA

Aos
INGRESOS POR VENTA
Ventas

1
4,500,000

EGRESOS POR VENTA

Costos fijos de produccin
Costos variables de produccin

(140,000,000)
(21,000,000)

UTILIDAD BRUTA
GASTOS OPERACIONALES
Gastos de ventas y comercializacin
Gastos administrativos
Gastos generales

(156,500,000)

UTILIDAD OPERACIONAL
Ingreso no operacional
Egreso no operacional
Venta de activos
Depreciacin
Valor Libro
Interes LP
Inters CP
PERDIDA DEL ESTADO ANTERIOR
UTILIDAD ANTES DE IMPUESTO

(156,500,000)

(207,133,333)
(42,490,000)

(406,123,333)

Impuesto a la renta
Impuesto por venta de activos
UTILIDAD DESPUES DE IMPUESTO
PERDIDA DEL ESTADO ANTERIOR
Depreciacin
Valor libro
Interes LP
Inters CP
Cuota Prestamo LP
Cuota Prestamo CP
INVERSION
Capital de trabajo
Recuperacin del capital de trabajo
Valor de desecho
INVERSION INICIAL
INVERSION DE REEMPLAZO
FLUJO ANTES DEL FINANCIAMIENTO

(406,123,333)
207,133,333
0
42,490,000
0
(101,652,932)

(161,000,000)

(607,000,000)
(768,000,000)

(258,152,932)

Crdito LP
Credito CP
FLUJO DE CAJA NETO

VAN
TIR
PRI
IVAN

607,000,000

(161,000,000)

(258,152,932)
-419,152,932

374,222,224
37.99%
2 AOS
2.32

270,000,000

957,600,000

378,000,000

378,000,000

378,000,000

(140,000,000)
(21,000,000)

(140,000,000)
(21,000,000)

(140,000,000)
(21,000,000)

(140,000,000)
(21,000,000)

(140,000,000)
(21,000,000)

109,000,000

796,600,000

217,000,000

217,000,000

217,000,000

109,000,000

796,600,000

217,000,000

217,000,000

217,000,000

(207,133,333)

(178,333,333)

(38,348,595)

(33,917,291)

(406,123,333)
(542,605,261)

(542,605,261)
41,744,114

(542,605,261)
406,123,333
207,133,333
0
38,348,595
0
(101,652,932)

7,347,068

14,400,000
(28,800,000)
(29,175,796)

(24,102,397)

(18,673,859)

187,824,204

192,897,603

183,926,141

(8,348,823)

(37,564,841)

(38,579,521)

(36,785,228)

33,395,291
542,605,261
178,333,333
0
33,917,291
0
(101,652,932)

150,259,363
0
0
0
29,175,796
0
(101,652,932)

154,318,083
0
0
0
24,102,397
0
(101,652,932)

147,140,912
0
28,800,000
0
18,673,859
0
(101,652,932)

686,598,245

77,782,227

(72,000,000)
4,767,548

92,961,840

7,347,068
-411,805,864

686,598,245
274,792,382
57,216,520

7 MESES

77,782,227
352,574,609

4,767,548
357,342,157

92,961,840
450,303,997

10

378,000,000

378,000,000

378,000,000

378,000,000

(140,000,000)
(21,000,000)

(140,000,000)
(21,000,000)

(140,000,000)
(21,000,000)

(140,000,000)
(21,000,000)

217,000,000

217,000,000

217,000,000

217,000,000

217,000,000

217,000,000

217,000,000

217,000,000

(28,800,000)

(28,800,000)

(12,865,324)

(6,650,192)

175,334,676

181,549,808

217,000,000

217,000,000

(35,066,935)

(36,309,962)

(43,400,000)

(43,400,000)

140,267,741
0
28,800,000
0
12,865,324

145,239,847
0
28,800,000
0
6,650,192

173,600,000
0
0
0

173,600,000
0
0
0

(101,652,932)

(101,652,932)

161,000,000
242,800,000

80,280,133

79,037,107

173,600,000

577,400,000

80,280,133
173,241,973

79,037,107
252,279,080

173,600,000
425,879,080

577,400,000
1,003,279,080