UNIVERSIDAD ABIERTA PARA ADULTOS

(UAPA)

MATERIA:
Matemática Financiera

TEMA:
Unidad III

PARTICIPANTE:

Luz Del Carmen Gómez Duran

Matricula: 15-3499

FACILITADOR:

Bienvenido Encarnación

SANTO DOMINGO ESTE,

REPÚBLICA DOMINICANA
04 DE ABRIL, 2017
 Respuesta de las preguntas Ejercicio I

1) Es la pérdida de valor de un activo ya sea por el uso o por el paso

del tiempo.

2) a) métodos de línea recta.

b) métodos de las unidades producidas.
c) métodos de las horas trabajadas
d) métodos de las suma de los dígitos.
e) métodos de los porciento variables

3) CO – VR
DPP = ------------------
VUE
4) El métodos de las unidades producidas.

5) Los pasos son los siguientes:

 Se suman los dígitos en orden descendente

 Se forman fracciones cuyos numerador es sean los dígitos y
como denominadores la suma encontrada en el paso 1.
 Se multiplica cada fracción por el costo despreciable.
CO = 92,000
VUE = 5 años. Fórmula
VR = 12,000
DPP = ?
CO – VR92,000 – 12,000
DPP---------------- = --------------------------
VUE. 5 años

$80,000
DPP= ------------- = $ 16,000
5 años

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $92,000
1 $16,000 $16,000 $76,000
2 $16,000 $32,000 $60,000
3 $16,000 $48,000 $44,000
4 $16,000 $64,000 $28,000
5 $16,000 $80,000 $12,000
 Hacer una tabla de depreciación usando el método de las unidades
producidas.

CO = 150,000
VUE = 50,000 unidades. Fórmula
VR = 25,000
DPU = ?
DPP = ?
CO – VR 150,000 – 25,000
DPU---------------- = --------------------------
VUE. 50,000

$125,000
DPU = ------------- = $ 2.5
50,000

DPP1 = DPU x U1 = 2.5 x 18,000 = $45,000

DPP2 = DPU x U2 = 2.5 x 12,000 = $30,000
DPP3 = DPU x U3 = 2.5 x 10,000 = $25,000
DPP4 = DPU x U4 = 2.5 x 7,000 = $17,500
DPP5 = DPU x U5 = 2.5 x 3,000 = $7,500
 Períodos Depreciación Depreciación Valor en
por período acumulada libros
0 0 0 $150,000
1 $45,000 $45,000 $105,000
2 $30,000 $75,000 $75,000
3 $25,,000 $100,000 $50,000
4 $17,500 $117,500 $32,500
5 $7,500 $125,000 $25,000

CO = 63,000
VUE = 15,000 unidades. Fórmula
VR = 13,000
DPH = ?
DPP = ?
CO – VR 63,000 – 13,000
DPH ---------------- = --------------------------
VUE. 15,000

$50,000
DPH = ------------- = $ 3.33
15,,000
 DPP1 = DPH x U1 = 3.33 x 5,000 = $16,500
DPP2 = DPH x U2 = 3.33 x 4,000 = $13,320
DPP3 = DPH x U3 = 3.33 x 3,000 = $9,990
DPP4 = DPH x U4 = 3.33 x 2,000 = $6,660
DPP5 = DPH x U5 = 3.33 x 1,000 = $3,330

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $63,000
1 $ $16,500 $46,500
2 $13,320 $29,820 $33,180
3 $9,990 $59,810 $23,190
4 $6,660 $66,470 $16,530
5 $3,330 $69,800 $13,200

CO = 166,000
VUE = 5años. Fórmula
VR = 16,000. CD = CO - VR
CD = ? CD = 166,000 – 16,000
DPP = ? CD = $150,000
S = 5+4+3+2+1 = 15

DPP1 = (5/15) x 150,000 = $50,000

DPP2 = (4/15) x 150,000 = $40,000
DPP3 = (3/15) x 150,000 = $30,000
DPP4 = (2/15) x 150,000 = $20,000
DPP5 = (1/15) x 150,000 = $10,000

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $166,000
1 $50,000 $50,000 $116,000
2 $40,000 $90,000 $76,000
3 $30,000 $120,000 $46,000
4 $20,000 $140,000 $26,000
5 $10,000 $150,000 $16,000

Método de los porcientos variables

CO= 150,000
VUE = 5años. Fórmula
VR = 20,000. CD = CO - VR
CD = ? CD = 150,000 – 20,000
DPP = ? CD = $130,000

DPP1 = (45/100) x 130,000 = $58,500

DPP2 = (20/100) x 130,000 = $26,000
DPP3 = (18/100) x 130,000 = $23,400
DPP4 = (15/100) x 130,000 = $19,500
DPP5 = (2/100) x 130,000 = $2,600

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $150,000
1 $58,500 $58,500 $91,500
2 $26,000 $84,500 $65,500
3 $23,400 $107,900 $42,100
4 $19,500 $127,400 $22,600
5 $2,600 $130,000 $20,000

Ejercicios de autoevaluación

( Pag. 114,115)

CO = 108,000
VUE = 5 años. Fórmula
VR = 15,000
DPP = ?
CO – VR 108,000 – 15,000
DPP---------------- = --------------------------
VUE. 5 años

$93,000
DPP = ------------- = $ 18,600
5 años
Períodos Depreciación Depreciación Valor en
 por período acumulada libros
0 0 0 $108,000
1 $18,600 $18,600 $89,400
2 $18,600 $37,200 $70,800
3 $18,600 $55,800 $52,200
4 $18,600 $74,400 $33,600
5 $18,600 $93,000 $15,000

CO = 83,000+7000+4000 = 94,000
VUE = 6 años. Fórmula
VR = 20,000
DPP = ?
CO – VR 94,000 – 20,000
DPP---------------- = --------------------------
VUE. 6 años

$74,000
DPP = ------------- = $ 12,333.33
6 años
Períodos Depreciación Depreciación Valor en
por período acumulada libros
0 0 0 $94,000
1 $12,333.33 $12,333.33 $81,666.67
2 $12,333.33 $24,666.66 $69,333.34
3 $12,333.33 $36,999.99 $57,000.01
4 $12,333.33 $49,333.32 $46,666.68
5 $12,333.33 $61,666.65 $32,333.32
6 $12,333.33 $73,999.98 $20,000.02
CO = 65,000
VUE = 40,000 unidades. Fórmula
VR = 15,000
DPU = ?
DPP = ?
CO – VR 65,000 – 15,000
DPU ---------------- = --------------------------
VUE. 40,000

$50,000
DPU = ------------- = $ 1,25
40,000

DPP1 = DPU x U1 = 1,25 x 13,000 = $16,250

DPP2 = DPU x U2 =1.25x8,000 = $10,000
DPP3 = DPU x U3 = 1.25x 7,000 = $8,750
DPP4 = DPU x U4 = 1.25x 7,000 = $8,750
DPP5 = DPU x U5 = 1.25 x 5,000 = $6,250

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $65,000
 1 $16,250 $16,250 $48,750
2 $10,000 $26,250 $38,750
3 $8,750 $35,000 $30,000
4 $8,750 $43,750 $21,250
5 $6,250 $50,000 $15,000

CO = 90,000
VUE = 48,000 unidades. Fórmula
VR = 18,000
DPU = ?
DPP = ?
CO – VR 90,000 – 18,000
DPU ---------------- = --------------------------
VUE. 48,000

$72,000
DPU = ------------- = $ 1.5
48,000

DPP1 = DPU x U1 = 1.5x 16,000 = $24,000

DPP2 = DPU x U2 = 1.5 x 12,000 = $18,000
DPP3 = DPU x U3 = 1.5 x10,000 = $15,000
DPP4 = DPU x U4 = 1.5x 7,000 = $10,500
 DPP5 = DPU x U5 = 1.5 x 3,000 = $4,500

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $90,000
1 $24,000 $24,000 $66,000
2 $18,000 $42,000 $48,000
3 $15,000 $57,000 $33,000
4 $10,500 $67,500 $22,500
5 $4,500 $72,000 $18,000

CO = 43,000
VUE = 8,000 unidades. Fórmula
VR = 15,000
DPH = ?
DPP = ?
CO – VR 43,000 –15,,000
DPH ---------------- = --------------------------
VUE. 8,000

$28,000
 DPH = ------------- = $3.5
8,000

DPP1 = DPH x U1 = 3.5 x 3,000 = $10,500

DPP2 = DPH x U2 = 3.5 x2,000 = $7,000
DPP3 = DPH x U3 = 3.5 x 1,500 = $5,250
DPP4 = DPH x U4 = 3.5 x 1,000 = $3,500
DPP5 = DPH x U5 = 3.5 x 500 = $1,750

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $43,000
1 $10,500 $10,500 $32,500
2 $7,000 $17,500 $25,500
3 $5,250 $22,750 $20,250
4 $3,500 $26,250 $16,750
5 $1,750 $28,000 $15,000

CO = 58,000
VUE = 10,000 horas. Fórmula
VR = 13,000
DPH = ?
DPP = ?
CO – VR 58,000 – 13,000
DPH ---------------- = --------------------------
VUE. 10,000

$45,000
DPH = ------------- = $ 4.5
10,000

DPP1 = DPH x U1 = 4.5 x 4,000 = $18,000

DPP2 = DPH x U2 = 4.5 x 3,000 = $13,500
DPP3 = DPH x U3 = 4.5 x 2,200 = $9,900
DPP4 = DPH x U4 = 4.5 x 800 = $3,600

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $58,000
1 $18,000 $18,000 $40,000
2 $13,500 $31,500 $26,500
3 $9,900 $41,400 $16,600
4 $3,600 $45,000 $13,000
CO = 150,000
VUE = 5años. Fórmula
VR = 16,000. CD = CO - VR
CD = ? CD = 150,000 – 16,000
DPP = ? CD = $134,000
S = 5+4+3+2+1 = 15

DPP1 = (5/15) x 134,000 = $44,666.67

DPP2 = (4/15) x 134,000 = $35,733.33
DPP3 = (3/15) x 134,000 = $26,800
DPP4 = (2/15) x 134,000 = $17,866.67
DPP5 = (1/15) x 134,000 = $8,933.33

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $150,000
1 $44,666.67 $44,666.67 $105,333.33
2 $35,733.33 $80,400 $69,600
3 $26,800 $107,200 $42,800
4 $17,866.67 $125,066.67 $24,933.33
5 $8,933.33 $134,000 $16,000
CO = 80,000
VUE = 6 años. Fórmula
VR = 14,000. CD = CO - VR
CD = ? CD = 80,000 – 14,000
DPP = ? CD = $66,000
S = 6+5+4+3+2+1 = 21

DPP1 = (6/21) x 66,000 = $18,857.14

DPP2 = (5/21) x 66,000 = $15,714.29
DPP3= (4/21) x 66,000 = $12,571.43
DPP4 = (3/21) x 66,000 = $9,428.57
DPP5 = (2/21) x 66,000 = $6,285.71
DPP6 = (1/21) x 66,000 = $3,142.86

Períodos Depreciación Depreciación Valor en

por período acumulada libros
0 0 0 $80,000
1 $18,857.24 $18,857.24 $61,142.86
2 $15,714.29 $34,571.43 $45,428.57
3 $12,571.43 $147,142.86 $32,857.14
4 $9,428.57 $56,571.43 $23,428.57
5 $6,285.71 $62,857.14 $17,142.86
6 $3,142.86 $66,000 $14,000