Adquisicion del bien por medio de prestamo bancario

Valor del bien 2,500,000.00

Plazo en meses 24
tasa de depresiacion 15%
tasa de interes sobre saldo 18%

Adquisicion de Bienes por medio de Leasing

Valor del bien 2,500,000.00
Plazo en meses 24
tasa de depresiacion n/a
tasa de interes sobre saldo 19%

124,810.25 Renta del financiamiento

Numero de cuota Cuota Interes Amortizacion a capital

1 124,810.25 37,500.00 87,310.25

2 124,810.25 36,190.35 88,619.91
3 124,810.25 34,861.05 89,949.21
4 124,810.25 33,511.81 91,298.45
5 124,810.25 32,142.33 92,667.92
6 124,810.25 30,752.31 94,057.94
7 124,810.25 29,341.44 95,468.81
8 124,810.25 27,909.41 96,900.84
9 124,810.25 26,455.90 98,354.35
10 124,810.25 24,980.58 99,829.67
11 124,810.25 23,483.14 101,327.12
12 124,810.25 21,963.23 102,847.02
Total 1,497,723.06 359,091.56 1,138,631.49
 Depreciación del Activo a Adquirir
Valor 2,500,000.00
Porcentaje dep. anual 15%
Depreciacion anual 375,000.00

Depreciación del Activo a Adquirir

Depreciación anual 375,000.00
intereses anuales 359,091.56
Monto anual deducible 734,091.56

anciamiento 126,021.54 Renta del leasing

Saldo Numero de cuota Cuota Interes

2,500,000.00
2,412,689.75 1 126,021.54 39,583.33
2,324,069.84 2 126,021.54 38,214.73
2,234,120.63 3 126,021.54 36,824.45
2,142,822.18 4 126,021.54 35,412.17
2,050,154.26 5 126,021.54 33,977.52
1,956,096.32 6 126,021.54 32,520.15
1,860,627.51 7 126,021.54 31,039.72
1,763,726.67 8 126,021.54 29,535.84
1,665,372.31 9 126,021.54 28,008.15
1,565,542.64 10 126,021.54 26,456.27
1,464,215.53 11 126,021.54 24,879.82
1,361,368.51 12 126,021.54 23,278.41
1,361,368.51 Total 1,512,258.52 379,730.55
Amortizacion a capital Saldo
2,500,000.00
86,438.21 2,413,561.79
87,806.81 2,325,754.98
89,197.09 2,236,557.89
90,609.38 2,145,948.51
92,044.02 2,053,904.49
93,501.39 1,960,403.10
94,981.83 1,865,421.27
96,485.71 1,768,935.56
98,013.40 1,670,922.17
99,565.28 1,571,356.89
101,141.73 1,470,215.17
102,743.14 1,367,472.03
1,132,527.97 1,367,472.03
 EMPRESA EJEMPLO FINANCIAMIENTO LEASING
Cifras En Quetzales

Ingresos Por Ventas 5,300,000.00 5,300,000.00

(-) Costo De Venta 2,200,000.00 2,200,000.00
Utilidades Brutas 3,100,000.00 3,100,000.00
(-) Gastos Por Arrendamiento Financiero - 1,512,258.52
(-) Depreciacion De Maquinaria 375,000.00 -
(-) Intereses Por Prestamos Bancarios 359,091.56 -
Utilidad Antes Del Impuesto 2,365,908.44 1,587,741.48
(-) Impuesto 25% 591,477.11 396,935.37
Utilidad Despues Del Impuesto 1,774,431.33 1,190,806.11
VARIANZA

-
-
-
(1,512,258.52)
375,000.00
359,091.56
778,166.95
194,541.74
583,625.21
EMPRESA EJEMPLO FINANCIAMIENTO LEASING VARIANZA
Cifras En Quetzales

Activo
Activo Corriente 2,500,000.00 2,500,000.00
Activo No Corriente 2,500,000.00 -
Total Activo 5,000,000.00 2,500,000.00

Pasivo
Pasivo No Corriente (Prestamo) 2,500,000.00 -
Capital 2,500,000.00 2,500,000.00
Suma patrimonio pasivo 5,000,000.00 2,500,000.00

Nivel de endeudamiento 50% 0%