Clases Diplomado, Finanzas 2nd clase.xlsx

7/21/2019 Clases Diplomado, Finanzas 2nd clase.xlsx

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BALANCE1/5/2015

ACTIVOACTIVO CORRIENTE

Banco 2000

ACTIVO FIJO Terreno 500

TOTAL ACTIVO 500



INICIAL

PASIVOPASIVO CORRIENTE

PASIVO NO CORRIENTE

PATRIMONIOCapita!Socio 2500TOTAL PASIVO+PATRIMONIO 2500

211



PRESTAMO BANCARIO 1000 Ta"a #e Intere" 15$ an%aPa&o 5 A'o"c%ota !( 2)*+,2 an%a

Tasa de amortizacion=tabla de amortiza

Periodo cota

! ( 1-000" ( *52 ( 150 ( 2)*# ( .*1 ( 12* ( 2)*$ ( *5 ( 102 ( 2)*% ( 25) ( , ( 2)*& ( 0 ( ,) ( 2)*

Saldo del'restamo

InteresVencidos



ion

amortizacion

( 1*( 11( 1).( 22.( 25)



Libro (iario)ec*a descri'cion reerencia

1/2/2015 caa acta #e con"tCapita!Socio"

TerrenoCapita!Socio"

Conor3acion e3pre"a



debito credito2000

2000500

500



Libro Ma,orC-ENTA CA.A

)ec*a descri'cion reerencia debito

1/2/2015 caa acta #e con"t 2000

Libro Ma,orC-ENTA Ca'ital Socios

)ec*a descri'cion reerencia debito1/2/2015 caa acta #e con"t 0



credito saldo BANC

2000 4EBE

200020001000,*)*

credito saldo2000 !2000

.*)*21

IN/RESO4EBE

INVENTARIOS4EBE

1*00,.0

COSTO4EBE.00

100



C-ENTAS T

= CA.A TERRENO

ABER 4EBE ABER

0 500 02000 500125,,*,.02021.2)*

51 MA1-INARIA4EBE ABER

*00*00

S 0 VNTAS C0C = CLIENTESABER 4EBE ABER

200 )200 )

= MERCANCIAS C0P 2 PROVEE(ORABER 4EBE ABER

10 *,5201

121)

VARIOS (EPRECIACION INSTABER 4EBE ABER.0

.0



CAPITAL 2SOCIOS

4EBE ABER 4EBE ABER

1* 10000 2000

*52 500

2500

INSTALACIONES COSTO (E PERSONAL4EBE ABER 4EBE ABER

1200 ,001200 ,00

IVA POR PA/AR PRESTACIONES 0 PA/AR4EBE ABER 4EBE ABER

2** .2 .0,* ,* .0

0

CONS-MO MERCANCIA (EPRECIACION MA14EBE ABER 4EBE ABER

10 *010 *0

INTERES CORRIENTE /ASTOS A(M 3 VTAS4EBE ABER 4EBE ABER150 ,.0

150 ,.0

PRESTAMO LAR/O PLA4O =C0P



C-ENTAS (EBE 5ABER

BANCO 6 CAJA ( 2-1 TERRENO ( 500

PRESTAMO LAR7O PLA8O 6 C9P ( *52CAPITAL !SOCIOS ( 2-500MA:;INARIA ( *00INSTALACIONES ( 1-200COSTO 4E PERSONAL ( ,00IN7RESOS 9 VNTAS ( -200C9C 6 CLIENTES ( )IVA POR PA7AR ( !PRESTACIONES 9 PA7AR ( .0COSTOS VARIOS ( 04EPRECIACION INST ( .0INVENTARIOS 6 MERCANCIAS ( ,.0C9P ! PROVEE4OR ( 1-21)CONS;MO MERCANCIA ( 1-04EPRECIACION MA: ( *0INTERES CORRIENTE ( 1507ASTOS A4M < VTAS ( ,.0

TOTAL 6 789:" 6 789:"(I)ERENCIA ( 0



SERVITECA ;EL B-BALANCE /

AL ,1 4E 4ICIEMB

ACTIVO

CORRIENTEBANCO 6 CAJA ( 2-1

C9C 6 CLIENTES ( )INVENTARIOS 6 MERCANCIAS ( ,.0

NO CORRIENTE TERRENO ( 500INSTALACIONES ( 1-2004EPRECIACION INST ( !.0MA:;INARIA ( *004EPRECIACION MA: ( !*0

TOTAL ACTIVO 6 &87%"

(I)ERENCIA 6 !



EN SERVICIO; NERAL

RE 4E 2015

PASIVO

CORRIENTEC9P ! PROVEE4OR ( 1-21)

PRESTACIONES 9 PA7AR ( .0IVA POR PA7AR ( !IMP;ESTO 9 PA7AR ( 2

NO CORRIENTEPRESTAMO LAR7O PLA8O 6 C9P ( *52

TOTAL PASIVO 6 #8&&%

PATRIMONIOCAPITAL !SOCIOS ( 2-500;TILI4A4 4EL PERIO4O ( *TOTAL PATRIMONIO 6 $8#7:

TOTAL PASIVO + PATRIMONIO 6 &87%"



SERVITECA ;EL B-EN SERVICIO;ESTA(O (E PER(I(AS 3 /ANANCIAS

4ES4E EL 1 4E ENERO AL ,1 4E 4ICIEMBRE

IN7RESOS ! VNTAS ( -200

COSTO (E VENTA 6 #8%7!CONS;MO MERCANCIA ( 1-0

COSTO 4E PERSONAL ( ,00COSTOS VARIOS ( 0-TILI(A( BR-TA 6 "8:#!7ASTOS A4M < VTAS ( ,.0-TILI(A( OPERACIONAL 6 "8$<!INTERES CORRIENTE ( 150-TILI(A( ANTES IMPPTO 6 "8#"!IMMPTO RENTA ( 2-TILI(A( (EL PERIO(O 6 :7:



ACTIVORA4ON CORRIENTE ( ,-*1

RA4ON ACI(A ( ,-121PASIVO TOTAL

RA4ON (E (E-(A ( 2-55

( *

( *

-TILI(A( (ELPERIO(O

RENTABILI(A( SOBREIN/RESOS OPERACIONALES

-TILI(A( (ELPERIO(O

RENTABILI(A( SOBREPATRIMONIO



PASIVO CALC-LO ( 1-0, 20$ ( 1-0, 1*,$

ACTIVO TOTAL CALC-LO ( 5-*1 $

( -200 1)$

( 2-500 ,1$

IN/RESOSOPERACIONALES

PATRIMONIOTOTAL



)L-.O (E CA.A

Ca'ital ( 10-000-000

Plazo 12 3e"e"

Tasa 1$ 3en"%a

Monto= VALOR )-T-RO ( 11-2.*-250

Monto= VALOR )-T-RO ( 15-000-000

Ca'ital ( 1,-,11-,*

Plazo 12 3e"e"

Tasa 1$ 3en"%a

AN-ALI(A(Prestamo ( 10-000-000Plazo 12 3e"e"Tasa 2$ 3en"%aCota ( !)5-5).

A*orro mensales de #!! mil drante # a>os? Monto@@@

Monto = PA/O ( 5-0*.-,)1Plazo 2 3e"e"Tasa 0+5$3en"%aCota ( !200-000

Si ,o iero tener a n de a>o "& millones8 canto deboinertir@@



Monto ( 1-0.1-.*Plazo 123e"e"Tasa 0+5$3en"%aCa'ital ( 1-000-000TOTAL ( .-1*-0.)

VALOR )-T-RO desde el " a>o ( ,-52*-)0

A*orro mensales de #!! mil drante # a>os? Inierto "'rima a n del 'rimer a>o D alor " millon8 canto dinero

se acmla@@@



or3a co3o "e ca%"an o" in

TASA NOMINAL AN-AL $MESES 12TASA NOMINAL ,+),$An%a C+M+TASA E)ECTIVA MENS-AL 0+,,$Men"%a

E.EMPLO " Com'ra e*icloVALOR ( 2.-000-000CAPITAL ( 21-000-000C-OTA INICIAL ( 5-000-000PLA4O .03e"e"TASA E)ECTIVA 20$an%aTASA NOMINAL 1*+,$C+M+TASA MENS-AL 1+5,$Men"%aC-OTA ( !5,-51

E.EMPLO # Com'ra e*icloCAPITAL ( 1-000-000MONTO ( 1-200-000

E.EMPLO $ Com'ra e*icloCAPITAL ( 1-000-000TASA MENS-AL 1+.$Men"%a

MONTO ( 1-21)-,)1

Canto a*orro % anal = tasa eectia anal8 tasaeectia mensal@@

"? NO "e p%e#e = re>a #e ,

#? "e con?ierte a intere" no3ina



ere"e" ee3@ 15$ an%a ca%"a#o %incena3ente 6 15/2 0+.$



-TILI(A( NETA ( 00-000ACTIVO ( 2-000-000PASIVO ( *00-000PATRIMONIO=CAPITAL ( 1-200-000

R?O?A? -TILI(A( NETA F ACTIVO 20$R?O?E? -TILI(A( NETA F CAPITAL ,,$

RENTABILI(A(G E.EMPLO " COMPRA CASAINVERSION ( 200-000-000IN/RESO MENS-AL ( *00-000IN/RESO AN-AL ( )-.00-000PLA4O 12MESESTASA 1+05$MENS;AL

PRECIO (E VENTA ( 2-*00-000COSTO .0$AREA M# 2000VALOR LOTE ( *00-000-000TASA 15$ CA;SA4O MENS;AL C+M+VALOR PRO3ECTO ( 5-.00-000-000COSTOS CONST-CCION ( ,-,.0-000-000INVERSION INT ( 1-.*0-000-000INVERSION MENS-AL ( 1*.-...-.. ) MESESTASA NOMINAL 1+25$MENS;AL



RENTABILI(A(G E.EMPLO # COMPRA CASAINVERSION ( 200-000-000IN/RESO MENS-AL ( *00-000IN/RESO AN-AL ( )-.00-000

PLA4O 12MESES1+05

( 210-000-000VALORACIONCOSTO (EL (INERO 1$ MENS;AL

E.EMPLO " COMPRA LOTEPERIO(O IN/RESOS E/RESOS )L-.O NETO

0 ( 2-*0-000-000 ( !2-*0-000-0001 ( 1*.-...-.. ( !1*.-...-..2 ( 1*.-...-.. ( !1*.-...-.., ( 1*.-...-.. ( !1*.-...-.. ( 1*.-...-.. ( !1*.-...-..5 ( 1*.-...-.. ( !1*.-...-... ( 1*.-...-.. ( !1*.-...-.. ( 1*.-...-.. ( !1*.-...-..* ( 1*.-...-.. ( !1*.-...-..) ( 1*.-...-.. ( !1*.-...-..

10 ( ! ( !11 ( 2-*00-000-000 ( ! ( 2-*00-000-00012 ( 2-*00-000-000 ( ! ( 2-*00-000-000

VALOR PRESENTE NETO VPN ( )-).,-2,

TASA INTERNA (E RETORNO TIR,+1$

TASA NOMINAL AN-AL ,+1$TASA E)ECTIVO AN-AL +).$



VALORI4ACION 10$



RENTABILI(A(G E.EMPLO $ VPNPERIO(O IN/RESOS E/RESOS

0 ( ! ( 200-000-0001 ( *00-000 ( !

2 ( *00-000 ( !, ( *00-000 ( ! ( *00-000 ( !5 ( *00-000 ( !. ( *00-000 ( ! ( *00-000 ( !* ( *00-000 ( !) ( *00-000 ( !

10 ( *00-000 ( !11 ( *00-000 ( !

12 ( 220-55.-52 ( !VALOR PRESENTE NETO VPN

TASA INTERNA (E RETORNO TIRTASA NOMINAL AN-ALTASA E)ECTIVO AN-AL

VALORI4ACION



)L-.O NETO ( !200-000-000( *00-000

( *00-000( *00-000( *00-000( *00-000( *00-000( *00-000( *00-000( *00-000( *00-000 RE/LA (E (ECISION (EL VPN

( *00-000 VPN D 0 ACEPTE

( 220-55.-52 VPN 0 RECACE ( -02.-*22 VPN 6 0 IN4IFERENTE

1+1$MENS;AL RE/LA (E (ECISION (EL TIR1+0.$ AN;AL TIR D T4 ACEPTE15+00$ TIR T4 RECACE

10$ TIR 6 T4 IN4IFERENTE



Resmen de escenarioVaore" act%ae"@ ESC1

Celdas cambiantesAL1-ILER ( 200-000 ( 100-000(IASH(EHAL1-ILER 2. 2

Celdas de resltado6(6%# .,$ 2$6(6%$ 2*$ 2*$

Nota"@ La co%3na #e ?aore" act%ae" repre"enta o" ?aore" #e a" ce#en e 3o3ento en %e "e creH e Inor3e re"%3en #e e"cenario+ La" ce#ca#a e"cenario "e 3%e"tran en >ri"+



ESC2 ESC,

" 4ATOS ( 120-000 ( 200-000 # ANALISIS < SI

25 2. $ A4MINISTRA

% A7RE7AR1.$ .,$ & ACEPTAR2*$ 2*$ < RES;MEN

" ca3Giante" : ACEPTARa" ca3Giante" #e



PASOS

OR 4E ESCENARIOSSE SELECCIONA LOS ESCENARIOS CON LAS CELDAS CAMBIANTES Y LOS

SE SELECCIONA LOS RESULTADOS



RESULTADOS POR DICHOS CAMBIOS



Resmen de escenarioVaore" act%ae"@ 41

Celdas cambiantes(IASH(EHAL1-ILER 2* 2

Celdas de resltado

TIR 1$ 55$Nota"@ La co%3na #e ?aore" act%ae" repre"enta o" ?aore" #e a" ce#en e 3o3ento en %e "e creH e Inor3e re"%3en #e e"cenario+ La" ce#ca#a e"cenario "e 3%e"tran en >ri"+

2 25 2. 20$

10$20$,0$0$50$.0$0$

*0$

RENTABILI(A( (EL PRO3ECTO

(IAS (E AL1-ILER

TIR



42 4, 4 45

25 2. 2 2*

5)$ .,$ .$ 1$" ca3Giante"a" ca3Giante" #e

2*



E.EMPLO MILLONESJ )RI/ORI)ICOPERIO(O IN/RESOS E/RESOS )L-.O NETO

0 ( 2-000 ( !2-0001 ( 1-*00 ( 1-2.. ( 5,2 ( 1-*00 ( 1-2.. ( 5,, ( 1-*00 ( 1-2.. ( 5,

( 1-*00 ( 1-2.. ( 5,5 ( 2-,00 ( 1-2.. ( 1-0,

VALOR PRESENTE NETO VPN" "#J ( 20)VALOR PRESENTE NETO VPN# "!J ( ,,5

TASA INTERNA (E RETORNO TIR 15+$TASA NOMINAL AN-AL 1**+*5$TASA E)ECTIVO AN-AL +.*$

IN/RESO MENS-AL 150MO+VARIOS 20MATERIALES 50$

/ASTOS (E VENTAS $COSTO (EL CAPITAL Kc 10+*0$

VALOR PRESENTE NETO VPN$ KcJ ( 2*,

E.EMPLO COMPRA (E CAMIONETA PARA AL1-ILERAL1-ILER ( 200-000

(IAS (E AL1-ILER 2*VALOR ( COMPRA ( 0-000-000VALOR ( VENTA ( )-000-000

COSTO ( MANTENIMIENTO ( 5-000-000 ( *-000-000COSTO ( (INERO 1*$AN;AL

PERIO(O IN/RESOS E/RESOS )L-.O NETO0 ( 0-000-000 ( !0-000-0001 ( .-200-000 ( 5-000-000 ( .2-200-0002 ( .-200-000 ( *-000-000 ( 5)-200-000, ( .-200-000 ( 10-000-000 ( ..-200-000

VALOR PRESENTE NETO VPN# "!J ( *5-20*-11TASA INTERNA (E RETORNO TIR 1$

Probabilidad TIR "7J = RIES/O NAME TIR

1*$2,$20$1.$



1)$20$

1)+,,$PROME4IO2+,$4ESVIACION

NAME RIES7O



E.EMPLO COMPRVARIABLE PROVEE(OR "

COSTO 4ISEKO ( 10PROCESO COMPRA ( 250

INSTALACION ( 15CONS;MO MAT ( 150

MO4 ( ,00CONS;MO EN7 ( *0

COSTO MANT ( 50COSTO 4E RETIRO ( 20

VALOR RESI4;AL ( 25COSTO 4INERO 20$

PROVEEPERIO(O IN/RESOS

01 ( !

2 ( !, ( ! ( !5 ( 25

VALOR PRESEC?A?E COSTO AN-AL

( 10-000-000

RIES7O 6 A< 4ATOSISTORICOSINCERTI4;MBRE 6 NOA< INFORMACION



(E MA1-INAPROVEE(OR # PROVEE(OR $ ( * ( 15( ,00 ( ,50( 10 ( 25( 1.0 ( 120

( 250 ( 200( .0 ( 0( 0 ( ,0( 10 ( 15( ,0 ( 50

20$ 20$OR " PROVEE(OR #

E/RESOS )L-.O NETO PERIO(O IN/RESOS E/RESOS ( 25 ( !25 0 ( ,1*( 5*0 ( !5*0 1 ( ! ( 510

( 5*0 ( !5*0 2 ( ! ( 510( 5*0 ( !5*0 , ( ! ( 510( 5*0 ( !5*0 ( ! ( 510( .00 ( !55 5 ( ,0 ( 520TE NETO VPN ( !2-00* VALOR PRESENTE NETO VPNE1-IVALENTE ( .1 COSTO AN-AL E1-IVALENTE



PROVEE(OR $)L-.O NETO PERIO(O IN/RESOS E/RESOS )L-.O NETO

( !,1* 0 ( ,)0 ( !,)0( !510 1 ( ! ( 20 ( !20

( !510 2 ( ! ( 20 ( !20( !510 , ( ! ( 20 ( !20( !510 ( ! ( 20 ( !20( !)0 5 ( 50 ( ,5 ( !,*5( !1-*,5 VALOR PRESENTE NETO VPN ( !1-.,2( .1 COSTO AN-AL E1-IVALENTE ( 5.



RESUMEN ESTADISTICO

Me#ia 0+1),,,,,,,,Error tpico 0+00)5521Me#iana 0+1)5 "Mo#a 0+2

4e"?iaciHn e"tn#ar 0+02,,*0)0,) (SI NO

Varian&a #e a 3%e"tra 0+0005.... #C%rto"i" 0+)5)250.2 $Coeciente #e a"i3etra 0+251*1,2 %Ran>o 0+0 &Mni3o 0+1. <M=i3o 0+2,S%3a 1+1.C%enta .



PASOS

4ATOS (SI APARECE ANALISIS DE DAT

# ANALISIS 4E 4ATOS

PARECE ANALISIS DE DATOS, ENTONCES…) $ ESTA4ISTICA 4ESCRIPTIVAARCIVO % SELECCIONO RAN7O 4E EOPCIONES & SELECCIONO RES;MEN ESCOMPLEMENTO < ACEPTARIRSELECCIONAR ERRAMIENTAS 4E ANALISIS



S, ENTONCES…)

TRA4A A4ISTICO EN OJA N;EVA



O'cion # abricar con recrsos 'ro'iosTERRENO ( 2-500LICENCIA )-NCIONAMIENTO ( 120MA1-INARIA ( 5-500COSTO (E OPERACIN ( 2-.00

PERIO(O IN/RESOS E/RESOS )L-.O NETO0 ( *-120 ( !*-1201 ( 2-.00 ( !2-.002 ( 2-.00 ( !2-.00, ( ,-,00 ( 2-.00 ( 00

VPN ( !11-**CAE ( 5-20.



PERIO(O IN/RESOS E/RESOS )L-.O NETO0 ( !1 ( 10-000 ( !10-0002 ( .-000 ( !.-000, ( 2-000 ( !2-000

VPN ( !1-5*CAE ( .-,1

Clases Diplomado, Finanzas 2nd clase.xlsx

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