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Omega Instruments presupuestó S/.

300 000 anuales a fin de pagar ciertas


partes de cerámica durante los cinco próximos años. Si la compañia espera
que el costo de las partes se incremente de manera uniforme de acuerdo con un
gradiente aritmético de S/. 10 000 por año, ¿Cúal se espera que sea su costo
en el año 1 si la tasa de interés es de 10% anual?

DATOS:
NPER= 5 AÑOS
G= S/. 10,000.00
i= 10%
VA= S/. 300,000.00
SOLUCIÓN:

AÑOS ANUALIDAD CUOTA INTERÉS AMORTIZACIÓN


0 S/. 0.00 S/. 0.00 0 S/. 0.00
1 S/. 61,037.98 S/. 61,037.98 S/. 30,000.00 S/. 31,037.98
2 S/. 61,037.98 S/. 71,037.98 S/. 26,896.20 S/. 44,141.78
3 S/. 61,037.98 S/. 81,037.98 S/. 22,482.02 S/. 58,555.96
4 S/. 61,037.98 S/. 91,037.98 S/. 16,626.43 S/. 74,411.56
5 S/. 61,037.98 S/. 101,037.98 S/. 9,185.27 S/. 91,852.71

VA= S/. 300


000
0 1 2 3 4 5

+ S/. 10 000
+ S/. 10 000
+ S/. 10 000
+ S/. 10 000
ertas
espera
rdo con un
u costo

SALDO
S/. 300,000.00
S/. 268,962.02
S/. 224,820.23
S/. 166,264.27
S/. 91,852.71
S/. 0.00
Una ingeniera química que planea su jubilación depositará 10% de
su salario cada año en un fondo accionario de alta tecnologia. Si
este año su salario es de S/. 60 000 (es decir, al final del año1) y
espera que se incremente 4% cada año,¿Cuál será el valor presente
del fondo después de 15 años si rinde 4% anual?

DATOS:
NPER= 15 AÑOS
i= 10%
G= 4%
SUELDO 1 ° AÑO= S/. 60,000.00

SOLUCIÓN:

AÑOS SUELDOS CUOTA INTERÉS AHORRO


0 S/. - S/. - 0 S/. -
1 S/. 60,000.00 S/. 6,000.00 S/. - S/. 6,000.00
2 S/. 62,400.00 S/. 6,240.00 S/. 240.00 S/. 12,480.00
3 S/. 64,896.00 S/. 6,489.60 S/. 499.20 S/. 19,468.80
4 S/. 67,491.84 S/. 6,749.18 S/. 778.75 S/. 26,996.74
5 S/. 70,191.51 S/. 7,019.15 S/. 1,079.87 S/. 35,095.76
6 S/. 72,999.17 S/. 7,299.92 S/. 1,403.83 S/. 43,799.50
7 S/. 75,919.14 S/. 7,591.91 S/. 1,751.98 S/. 53,143.40
8 S/. 78,955.91 S/. 7,895.59 S/. 2,125.74 S/. 63,164.73
9 S/. 82,114.14 S/. 8,211.41 S/. 2,526.59 S/. 73,902.73
10 S/. 85,398.71 S/. 8,539.87 S/. 2,956.11 S/. 85,398.71
11 S/. 88,814.66 S/. 8,881.47 S/. 3,415.95 S/. 97,696.12
12 S/. 92,367.24 S/. 9,236.72 S/. 3,907.84 S/. 110,840.69
13 S/. 96,061.93 S/. 9,606.19 S/. 4,433.63 S/. 124,880.51
14 S/. 99,904.41 S/. 9,990.44 S/. 4,995.22 S/. 139,866.17
15 S/. 103,900.59 S/. 10,390.06 S/. 5,594.65 S/. 155,850.88

0 1 2 3 13 14
15
Se encontró que el valor futuro en el año 10 de una
serie gradiente geométrica de flujos de efectivo era
de S/. 80 000. Si la tasa de interés fue de 15% por
año, y de 9% la tasa anual de incremento, ¿Cuál fue
el monto del flujo de efectivo en el año 1?

DATOS:
VF= ###
i= 15%
G= 9%
NPER= 10 años

SOLUCIÓN:

AÑOS ANUALIDAD CUOTA INTERÉS SALDO


0 S/.0.00 S/.0.00 0 S/. -
1 S/.2,860.22 S/.2,860.22 0 S/. 2,860.22
2 S/.2,860.22 S/.3,117.64 429.032623 S/. 6,406.89 0 1
3 S/.2,860.22 S/.3,398.22 961.033076 S/. 10,766.14
4 S/.2,860.22 S/.3,704.06 1614.9217 S/. 16,085.13
5 S/.2,860.22 S/.4,037.43 2412.76964 S/. 22,535.33 s/. 2860
6 S/.2,860.22 S/.4,400.80 3380.29965 S/. 30,316.43
7 S/.2,860.22 S/.4,796.87 4547.46446 S/. 39,660.77
8 S/.2,860.22 S/.5,228.59 5949.11479 S/. 50,838.47
9 S/.2,860.22 S/.5,699.16 7625.77043 S/. 64,163.40
10 S/.2,860.22 S/.6,212.09 9624.51037 S/. 80,000.00
2 9 10

s/. 2860

s/. 3117.64

s/. 5699.16

s/. 6212.09
GRADIENTE LINEAL

Datos:
P= S/10,000.00 años anualidad
A= S/1,500.00 0 0
N= 5 años 1 S/1,500.00
i= 10% 2 S/1,500.00
3 S/1,500.00
4 S/1,500.00
P1= S/5,686.18 5 S/1,500.00
P2= G* 6.86180154

G= 628.671613

P= 10000

1 2 3 4 5
0

1500 G 2G
3G
2128.67
2757.34 3386.01
4014.69
G cuota interes amortización saldo
0 0 0 S/10,000.00
0 S/1,500.00 S/1,000.00 S/500.00 S/9,500.00
628.671613 S/2,128.67 S/950.00 S/1,178.67 S/8,321.33
1257.34323 S/2,757.34 S/832.13 S/1,925.21 S/6,396.12
1886.01484 S/3,386.01 S/639.61 S/2,746.40 S/3,649.71
2514.68645 S/4,014.69 S/364.97 S/3,649.71 S/0.00

4G

4014.69
Datos
i= 8%
G= 2000
A= 5000 años anualidad
N= 5 0 S/. 0.00
F= ? 1 S/. 5,000.00
2 S/. 5,000.00
F1= S/29,333.00 3 S/. 5,000.00
F2= 21665.024 4 S/. 5,000.00
5 S/. 5,000.00
F= S/50,998.03
50998.03

1100 13000
900 0
700 0
0
500
0

1 2 3 4 5
0
G cuota interes saldo
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 0.00 S/. 5,000.00 S/. 0.00 S/. 5,000.00
S/. 2,000.00 S/. 7,000.00 S/. 400.00 S/. 12,400.00
S/. 4,000.00 S/. 9,000.00 S/. 992.00 S/. 22,392.00
S/. 6,000.00 S/. 11,000.00 S/. 1,791.36 S/. 35,183.36
S/. 8,000.00 S/. 13,000.00 S/. 2,814.67 S/. 50,998.03

50998.03

13000
DATOS:
N= 5
G= -200 años
A= 1200 0
i= 9% 1
2
F1= S/7,181.65 3
F2= -2188.2458 4
5
F= S/4,993.41

120
0 100
0
800
600

1 2 3 4
0
anualidad G cuota interes saldo
S/0.00
S/1,200.00 S/0.00 S/1,200.00 S/0.00 S/1,200.00
S/1,200.00 -S/200.00 S/1,000.00 S/108.00 S/2,308.00
S/1,200.00 -S/400.00 S/800.00 S/207.72 S/3,315.72
S/1,200.00 -S/600.00 S/600.00 S/298.41 S/4,214.13
S/1,200.00 -S/800.00 S/400.00 S/379.27 S/4,993.41

4993.41

600
400

5
DATOS:
i= 8% años
A= 100 0
G= 50 1
N= 11 2
3
4
5
6
7
8
9
10
11
anualidad G cuota interes amortización saldo
S/0.00 S/0.00 S/0.00 S/0.00 S/793.84
S/100.00 S/0.00 S/100.00 S/63.51 S/36.49 S/757.35
S/0.00 S/0.00 S/0.00 S/60.59 -S/60.59 S/817.94
S/100.00 S/50.00 S/150.00 S/65.43 S/84.57 S/733.37
S/0.00 S/0.00 S/0.00 S/58.67 -S/58.67 S/792.04
S/100.00 S/100.00 S/200.00 S/63.36 S/136.64 S/655.40
S/0.00 S/0.00 S/0.00 S/52.43 -S/52.43 S/707.84
S/100.00 S/150.00 S/250.00 S/56.63 S/193.37 S/514.46
S/0.00 S/0.00 S/0.00 S/41.16 -S/41.16 S/555.62
S/100.00 S/200.00 S/300.00 S/44.45 S/255.55 S/300.07
S/0.00 S/0.00 S/0.00 S/24.01 -S/24.01 S/324.07
S/100.00 S/250.00 S/350.00 S/25.93 S/324.07 S/0.00
DATOS:
N= 10 años AÑO ANUALIDAD
i= 9% 0 0
A 15000 1 15000
G= -3000 2 15000
3 15000
A2= -11393.303 4 15000
5 15000
A= 3606.69664 6 15000
7 15000
VP= 0 8 15000
9 15000
A= 3606.69673 10 15000

AÑO ANUALIDAD
0 0
1 3606.69673
2 3606.69673
3 3606.69673
4 3606.69673
5 3606.69673
6 3606.69673
7 3606.69673
8 3606.69673
9 3606.69673
10 3606.69673
G CUOTA INTERES COSTO
S/0.00 S/0.00 S/0.00
S/0.00 S/15,000.00 S/0.00 S/15,000.00
-S/3,000.00 S/12,000.00 S/1,350.00 S/28,350.00
-S/6,000.00 S/9,000.00 S/2,551.50 S/39,901.50
-S/9,000.00 S/6,000.00 S/3,591.14 S/49,492.64
-S/12,000.00 S/3,000.00 S/4,454.34 S/56,946.97
-S/15,000.00 S/0.00 S/5,125.23 S/62,072.20
-S/18,000.00 -S/3,000.00 S/5,586.50 S/64,658.70
-S/21,000.00 -S/6,000.00 S/5,819.28 S/64,477.98
-S/24,000.00 -S/9,000.00 S/5,803.02 S/61,281.00
-S/27,000.00 -S/12,000.00 S/5,515.29 S/54,796.29

CUOTA INTERES COSTO


S/0.00 S/0.00
S/3,606.70 S/0.00 S/3,606.70
S/3,606.70 S/324.60 S/7,538.00
S/3,606.70 S/678.42 S/11,823.11
S/3,606.70 S/1,064.08 S/16,493.89
S/3,606.70 S/1,484.45 S/21,585.04
S/3,606.70 S/1,942.65 S/27,134.39
S/3,606.70 S/2,442.09 S/33,183.18
S/3,606.70 S/2,986.49 S/39,776.36
S/3,606.70 S/3,579.87 S/46,962.93
S/3,606.70 S/4,226.66 S/54,796.29
i= 5% semestral
A= S/. 800.00
G= S/. 200.00
n= 6 semestres
PERIODO
0
semestres cuaota interes amortizacion saldo 1
0 S/. 6,454.15 2
1 S/. 800.00 S/.322.71 S/. 477.29 S/. 5,976.86 3
2 S/. 1,000.00 S/. 298.84 S/. 701.16 S/. 5,275.70 4
3 S/. 1,200.00 S/. 263.79 S/. 936.21 S/. 4,339.49 5
4 S/. 1,400.00 S/. 216.97 S/. 1,183.03 S/. 3,156.46 6
5 S/. 1,600.00 S/. 157.82 S/. 1,442.18 S/. 1,714.29
6 S/. 1,800.00 S/. 85.71 S/. 1,714.29 S/. -

VP= S/. 6,454.15


CUOTA IINTE AMORTS SALDO
-6454.1524
800 -322.70762 477.29238 -5976.86
S/. 1,000.00 -298.843 701.156999 -5275.703
S/. 1,200.00 -263.78515 936.214849 -4339.4882
S/. 1,400.00 -216.97441 1183.02559 -3156.4626
S/. 1,600.00 -157.82313 1442.17687 -1714.2857
S/. 1,800.00 -85.714286 1714.28571 0
0 1

1000

vp= ?
inversion año 1 = S/. 1,000.00
gradiente= 10%
interes= 10% anual
n= 20 años

años cuaota interes amortizacion saldo


0 18181.818182
1 S/. 1,000.00 S/.1,818.18 -S/. 818.18 S/. 19,000.00
2 S/. 1,100.00 S/.1,900.00 -S/. 800.00 S/. 19,800.00
3 S/. 1,210.00 S/. 1,980.00 -S/. 770.00 S/. 20,570.00
4 S/. 1,331.00 S/. 2,057.00 -S/. 726.00 S/. 21,296.00
5 S/. 1,464.10 S/. 2,129.60 -S/. 665.50 S/. 21,961.50
6 S/. 1,610.51 S/. 2,196.15 -S/. 585.64 S/. 22,547.14
7 S/. 1,771.56 S/.2,254.71 -S/. 483.15 S/. 23,030.29
8 S/. 1,948.72 S/. 2,303.03 -S/. 354.31 S/. 23,384.61
9 S/. 2,143.59 S/. 2,338.46 -S/. 194.87 S/. 23,579.48
10 S/. 2,357.95 S/. 2,357.95 S/. - S/. 23,579.48
11 S/. 2,593.74 S/. 2,357.95 S/. 235.79 S/. 23,343.68
12 S/. 2,853.12 S/. 2,334.37 S/. 518.75 S/. 22,824.93
13 S/. 3,138.43 S/. 2,282.49 S/. 855.94 S/. 21,969.00
14 S/. 3,452.27 S/. 2,196.90 S/. 1,255.37 S/. 20,713.63
15 S/. 3,797.50 S/. 2,071.36 S/. 1,726.14 S/. 18,987.49
16 S/. 4,177.25 S/. 1,898.75 S/. 2,278.50 S/. 16,708.99
17 S/. 4,594.97 S/. 1,670.90 S/. 2,924.07 S/. 13,784.92
18 S/. 5,054.47 S/. 1,378.49 S/. 3,675.98 S/. 10,108.94
19 S/. 5,559.92 S/. 1,010.89 S/. 4,549.02 S/. 5,559.92
20 S/. 6,115.91 S/. 555.99 S/. 5,559.92 S/. 0.00

VP= S/. 18,181.82


20 AÑO CUOTA INTERES
0
1 S/. 1,000.00 -S/.27,167.73
2 S/. 1,100.00 -S/.24,350.96
3 S/. 1,210.00 -S/.21,805.86
4 S/. 1,331.00 -S/.19,504.27
5 S/. 1,464.10 -S/.17,420.75
6 S/. 1,610.51 -S/.15,532.26
7 S/. 1,771.56 -S/.13,817.99
8 S/. 1,948.72 -S/.12,259.03
9 S/. 2,143.59 -S/.10,838.26
10 S/. 2,357.95 -S/.9,540.07
11 S/. 2,593.74 -S/.8,350.27
12 S/. 2,853.12 -S/.7,255.87
13 S/. 3,138.43 -S/.6,244.97
14 S/. 3,452.27 -S/.5,306.63
15 S/. 3,797.50 -S/.4,430.74
16 S/. 4,177.25 -S/.3,607.92
17 S/. 4,594.97 -S/.2,829.40
18 S/. 5,054.47 -S/.2,086.96
19 S/. 5,559.92 -S/.1,372.82
20 S/. 6,115.91 -S/.679.55
AMORT SALDO
-S/.271,677.29
S/. 28,167.73 -S/.243,509.56
S/. 25,450.96 -S/. 218,058.61
S/. 23,015.86 -S/. 195,042.75
S/. 20,835.27 -S/. 174,207.47
S/. 18,884.85 -S/. 155,322.63
S/. 17,142.77 -S/. 138,179.85
S/. 15,589.55 -S/. 122,590.31
S/. 14,207.75 -S/. 108,382.56
S/. 12,981.84 -S/. 95,400.71
S/. 11,898.02 -S/. 83,502.69
S/. 10,944.01 -S/. 72,558.68
S/. 10,108.98 -S/. 62,449.70
S/. 9,383.40 -S/. 53,066.30
S/. 8,758.90 -S/. 44,307.40
S/. 8,228.24 -S/. 36,079.16
S/. 7,785.16 -S/. 28,294.00
S/. 7,424.37 -S/. 20,869.62
S/. 7,141.43 -S/. 13,728.19
S/. 6,932.74 -S/. 6,795.45
S/. 6,795.45 S/. -
inversion 4to año: S/. 1,250.00
n= 10 años

i= 10%
G= 5%

años cuaota interes amortizacion


0
1 1079.797 S/.803.35 S/.276.45
2 1133.78685 S/.775.70 S/.358.08
3 1190.47619 S/.739.90 S/.450.58
4 1250 S/.694.84 S/.555.16
5 1312.5 S/.639.32 S/.673.18
6 1378.125 S/.572.00 S/.806.12
7 1447.03125 S/.491.39 S/.955.64
8 1519.38281 S/.395.83 S/.1,123.56
9 1595.35195 S/.283.47 S/.1,311.88
10 1675.11955 S/.152.28 S/.1,522.84

inversion 1er año= 1079.796998


𝑐𝑢𝑜𝑡𝑎 𝑎𝑛𝑡𝑒𝑟𝑖𝑟𝑜𝑟=(𝑐𝑢𝑜𝑡𝑎 𝑝𝑟𝑒𝑠𝑒𝑛𝑡𝑒)/((1+5%))
saldo
8033.48683
S/.7,757.04
S/.7,398.96
S/.6,948.37
S/.6,393.21
S/.5,720.03
S/.4,913.91
S/.3,958.27
S/.2,834.72
S/.1,522.84
S/.0.00
tasa nominal T(e) mensual T(e) trimestral T(e) semestral
9.000% 0.75% 2.267% 4.585%
T(e) anual
9.381%
tasa nominalt(e)trimestral
6% 0.501%
GRADIENTE ARITMETICO

OBTENGA EL VALOR DE LA CUOTA NUMERO OCHO QUE SE PUEDAN PAGAR POR UN CREDITO DE $ 25000 SOLE
CUOTAS TRIMESTRALES EN 500 DURANTE UN AÑO. ASUMA UN INTERES DEL 3%.

DATOS MES CUOTA


G= 500 0
P= 25000 1 -S/.4,790.22
CUOTAS= ? 2 -S/.4,290.22
N= 1AÑO TRIMES4 TRIMES 3 -S/.3,790.22
I= 3% 0.0075 4 -S/.3,290.22
5 -S/.2,790.22
6 -S/.2,290.22
7 -S/.1,790.22
8 -S/.1,290.22
OR UN CREDITO DE $ 25000 SOLES SI SE CANCELAN EN
3%.

INTERES AMORTIZ SALDO


###
S/.187.50 -S/.4,977.72 ###
S/.150.17 -S/.4,440.39 ###
S/.116.86 -S/.3,907.08 ###
S/.87.56 -S/.3,377.78 S/.8,297.04
S/.62.23 -S/.2,852.45 S/.5,444.59
S/.40.83 -S/.2,331.05 S/.3,113.54
S/.23.35 -S/.1,813.57 S/.1,299.97
S/.9.75 -S/.1,299.97 S/.0.00
OBTENGA EL VALOR DE LA CUOTA NUMERO OCHO QUE SE PAGA POR UN CREDITO DE 1500
SOLES, SI S ECANCELA EN CUOTAS TRIMESTRALES DECRECIENTES EN UN 1.5% DURANTE UN
AÑO. ASUMA UNA TASA DE IINTERES DEL 15%

MES
DATOS 0
P= 1500 1
g= 1.50% 2
CUOTA= ? 3
N= 1AÑO 4TRIMES 4
I= 15% 0.0375 5
6
7
8
UN CREDITO DE 1500
N 1.5% DURANTE UN

CUOTA INTERES ABONO SALDO


1500
-148.75197 56.25 -205.00197 1294.99803
-150.98325 48.562426 -199.54568 1095.45235
-153.248 41.0794631 -194.32746 901.124884
-155.54672 33.7921831 -189.3389 711.785979
-157.87992 26.6919742 -184.5719 527.214083
-160.24812 19.7705281 -180.01865 347.195433
-162.65184 13.0198288 -175.67167 171.523762
-165.09162 6.43214106 -171.52376 0
TABLA DE MORTIZACION PARA 12 PERIODOS, CON TASA DE IINTERES 1.95% MENSUAL CON PRÉSTAMO DE
10000000 DE PESOS, CON UUNA CUOTA FIJA A TRAVES DEL TIEMPO

DATOS
P= S/.10,000,000.00 PERIODO
I= 1.95% 0
N= 12 1
2
3
4
5
6
7
8
9
10
11
12
1.95% MENSUAL CON PRÉSTAMO DE

CUOTA INTE ABONO SALDO


S/.10,000,000.00
-S/.849,583.33 S/.195,000.00 -S/.654,583.33 S/.9,345,416.67
-S/.866,150.21 S/.182,235.63 -S/.683,914.58 S/.8,661,502.08
-S/.883,040.14 S/.168,899.29 -S/.714,140.85 S/.7,947,361.24
-S/.900,259.42 S/.154,973.54 -S/.745,285.88 S/.7,202,075.36
-S/.917,814.48 S/.140,440.47 -S/.777,374.01 S/.6,424,701.35
-S/.935,711.86 S/.125,281.68 -S/.810,430.18 S/.5,614,271.17
-S/.953,958.24 S/.109,478.29 -S/.844,479.95 S/.4,769,791.21
-S/.972,560.43 S/.93,010.93 -S/.879,549.50 S/.3,890,241.71
-S/.991,525.36 S/.75,859.71 -S/.915,665.64 S/.2,974,576.07
-S/.1,010,860.10 S/.58,004.23 -S/.952,855.87 S/.2,021,720.20
-S/.1,030,571.87 S/.39,423.54 -S/.991,148.33 S/.1,030,571.87
-S/.1,050,668.02 S/.20,096.15 ### S/.0.00
A) DATOS
r= 36%
m= 12 meses

i= 0.03
i= 3%

b) datos
r= 20%
m= 2 trimest en un semestre

i= 0.1
i= 10%

c) datos
r= 32%
m= 6 bimestres en un año

i= 0.05333333
i= 5.33%