1 FSC FACTOR SIMPLE DE CAPITALIZACIN (VALOR FUTUTO EN BASE AL VALOR ACTUAL)

MODELO EN UN SOLO PAGO

P 10000
I 5%
N 12
S S/. 17,958.56

2 FSA VALOR ACTUAL EN BASE VALOR FINAL

S 17958.56
I 5%
N 12
P S/. 10,000.00

3FRC CUOTAS IGUALES BASE VALOR ACTUAL

P 10000 18
I 5% 12
N 12
R S/. 1,128.25

3.1 FRC CUOTAS ANTICIPADAS

P 10000
I 5%
N 12
R S/. 1,074.53

4. FAS VALOR ACTUAL BASE CUOTA FIJA

R S/. 1,128.25
I 1%
N 12
P S/. 12,698.54

5.FCS FACTOR DE CAPITALIZACION SIMPLE (VALOR FUTURO BASE CUOTA FIJA)

R S/. 1,128.25
I 5%
N 12
S S/. 17,958.50

6.FDFA CUOTA FIJA EN BASE VALOR FINAL (FACTOR DE DEPOSITO EN FONDO DE AMORTIZACION)

S 17,958.57
I 5%
N 12
R S/. 1,128.25
MORTIZACION)
1 CALCULO DEL INTERES
MODELO EN UN SOLO PAGO

P 10000
S S/. 17,958.56
N 12
I 5%

2 CALCULO DEL TIEMPO

P 10,000.00
S 17,958.56
I 5%
Nper 12

3 CUOTAS IGUALES BASE VALOR ACTUAL

P 10,000.00 18
R(pago) 1,128.25 12
N 12
I 5%

3.1 CUOTAS ANTICIPADAS

P 10000
I 5%
N 12
R S/. 1,074.53

10.29%
4 TASA EQUIVALENT
(1+INT.EFECT)^n/360 - 1

B 360 B 360 B
n 30 n 60 n
ief 80% ief 80% iem
ieq 5% ieq 10.29% ieq

5 INTERES EFECTIVO (TASA EFECTIVA)

TASA NOM. 60% TASA NOM. 60% TASA NOM.

PERIORICIDAD 12 PERIORICIDAD 360 PERIORICIDA
ief 79.59% ief 82.12% ief

6 TASA NOMINAL

ief 79.59%
PERIORICIDAD 12
tn 60.00%
30
20
5%
3%

36% 12% 40%

12 4 360
42.58% 0.12550881 0.49149346
 DEPRECIACION

METODO UNIFORME. LINEA RECTA SLN

C= 10,000
n= 4 aos
L= 2,000

AO DEPRECIACION FONDO DE RESERVA VALOR CONTABLE

0 - - S/. 10,000.00
1 S/. 2,000.00 S/. 2,000.00 S/. 8,000.00
2 S/. 2,000.00 S/. 4,000.00 S/. 6,000.00
3 S/. 2,000.00 S/. 6,000.00 S/. 4,000.00
4 S/. 2,000.00 S/. 8,000.00 S/. 2,000.00

METODO DE PORCENTAJE FIJO DEL VALOR DECRECIENTE EN LIBROS DB

AO DEPRECIACION FONDO DE RESERVA VALOR CONTABLE

0 - - S/. 10,000.00
1 S/. 3,310.00 S/. 3,310.00 S/. 6,690.00
2 S/. 2,214.39 S/. 5,524.39 S/. 4,475.61
3 S/. 1,481.43 S/. 7,005.82 S/. 2,994.18
4 S/. 991.07 S/. 7,996.89 S/. 2,003.11

METODO DEL DOBLE SALDO DECRECIENTE DDB

AO DEPRECIACION FONDO DE RESERVA VALOR CONTABLE

0 - - S/. 10,000.00
1 S/. 5,000.00 5,000.00 S/. 5,000.00
2 S/. 2,500.00 7,500.00 S/. 2,500.00
3 S/. 1,250.00 8,750.00 S/. 1,250.00
4 S/. 625.00 9,375.00 S/. 625.00

METODO DE SUMA DE DIGITOS SYD

AO DEPRECIACION FONDO DE RESERVA VALOR CONTABLE

0 - - S/. 10,000.00
1 S/. 3,200.00 3,200.00 S/. 6,800.00
2 S/. 2,400.00 5,600.00 S/. 4,400.00
3 S/. 1,600.00 7,200.00 S/. 2,800.00
4 S/. 800.00 8,000.00 S/. 2,000.00

METODO DE UNIDADES PRODUCIDAS

1er AO = 20,000.00
2do AO = 30,000.00 C-L
D= =
3er AO = 40,000.00 PRODUCCION
4to AO = 10,000.00
PRODUCCION 100,000.00

AO DEPRECIACION FONDO DE RESERVA VALOR CONTABLE

0 - - S/. 10,000.00
1 S/. 1,600.00 S/. 1,600.00 S/. 8,400.00
2 S/. 2,400.00 S/. 4,000.00 S/. 6,000.00
3 S/. 3,200.00 S/. 7,200.00 S/. 2,800.00
4 S/. 800.00 S/. 8,000.00 S/. 2,000.00
 S/. 208.33

S/. 3,310.00

S/. 3,750.00
10,000 - 2,000
= 0.08
100,000
 P= 10,000
i= 5% mensual
n= 6 meses

1. PLAN DE PAGO DE CUOTAS FIJAS

n DEUDA AMORTIZACION INTERES TOTAL A PAGAR

1 10,000.00 S/. 1,470.17 500.00 S/. 1,970.17
2 8,529.83 S/. 1,543.68 426.49 S/. 1,970.17
3 6,986.14 S/. 1,620.87 349.31 S/. 1,970.17
4 5,365.27 S/. 1,701.91 268.26 S/. 1,970.17
5 3,663.36 S/. 1,787.01 183.17 S/. 1,970.17
6 1,876.36 S/. 1,876.36 93.82 S/. 1,970.17

PLAN DE PAGO DE CUOTAS CRECIENTES

n DEUDA AMORTIZACION INTERES TOTAL A PAGAR

1 10,000.00 S/. 1,666.67 500.00 S/. 2,166.67
2 8,333.33 S/. 1,666.67 416.67 S/. 2,083.33
3 6,666.67 S/. 1,666.67 333.33 S/. 2,000.00
4 5,000.00 S/. 1,666.67 250.00 S/. 1,916.67
5 3,333.33 S/. 1,666.67 166.67 S/. 1,833.33
6 1,666.67 S/. 1,666.67 83.33 S/. 1,750.00
S/. 10,000.00 S/. 1,750.00 S/. 11,750.00

PLAN DE PAGO DE CUOTAS DECRECIENTES

n PROPORCION DEUDA AMORTIZACION INTERES TOTAL A PAGAR

1 0.05 10,000.00 S/. 476.19 500.00 S/. 976.19
2 0.10 9,523.81 S/. 952.38 476.19 S/. 1,428.57
3 0.14 8,571.43 S/. 1,428.57 428.57 S/. 1,857.14
4 0.19 7,142.86 S/. 1,904.76 357.14 S/. 2,261.90
5 0.24 5,238.10 S/. 2,380.95 261.90 S/. 2,642.86
6 0.29 2,857.14 S/. 2,857.14 142.86 S/. 3,000.00
21 S/. 10,000.00 S/. 2,166.67 S/. 12,166.67
 PAGOPRIN PAGOINT
S/. 1,470.17 S/. 500.00
S/. 1,543.68 S/. 426.49
S/. 1,620.87 S/. 349.31
S/. 1,701.91 S/. 268.26
S/. 1,787.01 S/. 183.17
S/. 1,876.36 S/. 93.82

450
 115000 115,000.00
10 10.00
12% 4.00 12.55%

375,134.35

150,000.00
5.00
0.04 8%

DEUDA AMORT INTERE

1 150,000.00 25,568.47 12,000.00
2 124,431.53 27,613.95 9,954.52
3 96,817.59 29,823.06 7,745.41
4 66,994.52 32,208.91 5,359.56
5 34,785.62 34,785.62 2,782.85

C 800,000.00 1ER AO
n 5 2DO AO
L 80,000.00 3ER AO
4TO AO
5TO AO
PRODUCCION

AO DEPRECIACION FONDO DE RES VALOR EN LIBROS

0 0.00 0.00 800,000.00
1 115,200.00 115,200.00 684,800.00
2 144,000.00 259,200.00 540,800.00
3 129,600.00 388,800.00 411,200.00
4 172,800.00 561,600.00 238,400.00
5 158,400.00 720,000.00 80,000.00

7000
3 36.00
30% 0.02

284.00
277.86

CAT JD

16000 14,000.00
6200 5,800.00
 5 5.00
13% 13.00%

S/. 21,806.83 S/. 20,399.94

VAN S/. 5,806.83 S/. 6,399.94

20000
16000
6%

3.83

50000
5 1,800.00
22% 0.06%
R ? 15.25

1000000
45
7%

S/. 3,499.57

R 2000 2,000.00
5 60.00
6% 0.02

70,178.10

R 30000
5
14%
S/. 102,992.43
 0.03

DEUDA PROPORCION AMORT

1 300,000.00 0.05 14,285.71
2 285,714.29 0.10 28,571.43
3 257,142.86 0.14 42,857.14
4 214,285.71 0.19 57,142.86
5 157,142.86 0.24 71,428.57
6 85,714.29 0.29 85,714.29

21 300,000.00
 115,000.00
40
3.00% (1+INT.EFECT)^n/360 - 1

S/. 375,134.35

TOTAL A PAGAR
S/. 37,568.47 S/. 37,568.47 12,000.00
S/. 37,568.47 S/. 37,568.47 9,954.52
S/. 37,568.47 S/. 37,568.47 7,745.41
S/. 37,568.47 S/. 37,568.47 5,359.56
S/. 37,568.47 S/. 37,568.47 2,782.85

80,000.00
100,000.00
90,000.00 C-L 800000 - 80000
120,000.00 PRODUCCION 500000
110,000.00
500,000.00
S/. 79,224.95
S/. 23,767.48
S/. 102,992.43
INTERESES TOTAL
9,000.00 23,285.71
8,571.43 37,142.86
7,714.29 50,571.43
6,428.57 63,571.43
4,714.29 76,142.86
2,571.43 88,285.71

39,000.00 339,000.00
1.44
2.
P 10,000.00
I 8% 2% TRIMESTRAL
N 5
S S/. 11,978.13 11,978.00
3000
3.
S 85000
I 4% 8% ANUAL
N 8 4 AOS
R S/. 9,224.87

4.
R S/. 1,500.00 B 180
I 1% n 30
N 48 ief 5%
S S/. 59,369.27 ieq 0.82%

5.
S 35000
I 4%
N 1
P S/. 33,734.94