EVALUACIÓN ECONÓMICA

 

Calcular  la tasa de interés

ROI= (utilidad neta – inversión) / inversión

Utilidad neta = $ 16,770.96

Inversión inicial=30,000

ROI= (16,770- 30,000) /  = 2.64%

 

Calcular el valor presente neto (VPN)

  0      FNE 1     FNE 2     FNE 3     FNE 4     FNE 5

 

           1                2            3            4             5  

INV

 

VPN = -INV + FNE 1    +   FNE 2    +    FNE 3    +     FNE 4    +   FNE  5 

                    ( 1+ i ) 1        ( 1+  i ) 2      ( 1 + i ) 3        ( 1+ i ) 4      (1+ i ) 5

 

VPN = - 30,000+ 16,770+  49365.62  + 70451.64 +   11 308.33   + 18,52.13

                                (1+0.0345)1 (1+0.0345)2 (1+0.0345)3 (1+0.0345)4  (1+0.0345) 5

 

VPN=  - 18,733.95+ 30,94.74+ 19365.62  +

10451.64+ 110 308.33   + 183,552.13

                                   1.0345      1.0011        1.1071         1.0000           1.0000        

 

VPN = 16,770-  30,000 = 46,770

 

 

Calcular  la TIR

Inversión inicial               88733.95

Valor de rescate                  0

Flujo neto de efectivo      394770.96

Vida en años                        5

 

VPN = - i + ∑   FNE 1

                       (1+i) 1

0 = - 88733.95+ 394770.96 + 394770.96 + 394770.96 + 394770.96   +394770.96

                             (1 + i)        (1 + i)          (1 + i)               (1 + i)           (1 + i)

 

-88733.95+394770.96 1-(1+i) -5     = 0

                                             I

                  394770.96   1-(1+i) -5     = 88733.95

                                            I  

                                      1-(1+i) -5 = 88733.95

                                            I            394770.96 

                                      1-(1+i) -5    = 0.22

                                            I    

 

Si i = 90 %       1-(1+0.9)-5 = 1.06

                             0.9

Si  i = 100%     1-(1+1.0) -5 = 0.96

                             1.0

Si i = 105%      1-(1+1.5) -5  = 0.65

                              1.5