Caso 3

Proyecto B

Inv. Inicial = 490,000

Periodos = 4

Anualidad= 150,000 

PR= 490000/150000

PR=3.2666

FVP= 3.2397 (9%)

VP=150000*3.2397

VP=485955-490000

VPN= -4045

FVP= 3.3121 (8%)

VP= 150000*3.3121

VP= 496815-490000

VPN= 6815

TIR= 8+ (6315/(4045+6315))= 8.63753223

Proyecto C

Inv. Inicial 20,000

Periodos 5

Anualidad 7500

PR= 20,000/7500

PR= 2.6666666667

FVP= 2.6351 (26%)

VP= 7500*2.6351

VP=19763.25-20000

VPN= -236.75

FVP= 2.6893 (25%)

VP= 7500*2.6893

VP= 20169.75-20000

VPN= 169.75

TIR=25+(16975/(236,75+169,75))= 25.417539175