DETERMINACION DEL WACC

TRIBUTOS TEM TEA

SUNAT 11829.2 4%
MUNICIPIO 17743.8 1.3% 16.77%
29573

PROVEEDORES
TET
deuda

82.70% FACTURA 57381.3 30%

PROVEEDORES FIERRO 53555.88
70%
PROVEEDORES INSUMOS 80333.82 4.2%
191271

FINANCIAMIENTO
TED TEB
SCOTIABANK 187624.8
CREDITO 164171.7 0.05%
INTERBANK 117265.5 2.2%
469062

APORTE
17.30% TET TES
aporte

ACCIONISTA 26000 8%
RESULTADOS ACUM 118326 1.5%
144326

TOTAL 834232
% 100%

COSTO CAPITAL PROMEDIO PONDERADO GENERAL WACC

DEUDA
TRIBUTOS 29573 4% 11.82% 0.51%
82.70% PROVEEDORES 191271 28% 11.27% 3.12%
FINANCIAMIENTO 469062 68% 18.82% 12.80%
689906 100% 16.43%

APORTE
17.30% APORTE 8.03%

WACC
10.90%
 % WACC TRIBUTOS PARCIAL
40% 1.76%
60% 10.06%
11.82

TES TEA % WACC PARCIAL PROVEEDORES

6.5% 13.42% 40% 3.76%

17.89% 60% 7.51%
11.27%

TEA TCEA % WACC PARC FINAN

16.00% 17.45% 40% 6.98%
19.72% 21.88% 35% 7.66%
13.95% 16.74% 25% 4.19%
18.82%

TEA WACC PARCIAL PATRIMONIO

16.64% 18.01 3.00%
6.14% 81.99 5.03%
8.03%

TASA DEL IMPUESTO A LA RENTA = 30%

WACC PARCIAL PROVEEDORES

GAST. MENS. 12 MESES Scotiabank

150 1800
200 2400 Periodo Capital
180 2160 1 187,624.80
2 150,099.84
3 112,574.88
4 75,049.92
5 37,524.96

BCP

Capital
1 164,171.70
2 131,337.36
3 98,503.02
4 65,668.68
5 32,834.34

INTERBANK

Capital
1 117,265.50
2 93,812.40
3 70,359.30
4 46,906.20
5 23,453.10
 16%
Flujo
Amort Interes Saldo Cuota Gasto -187,624.80
37,524.96 30,019.97 150,099.84 67,544.93 1,800.00 69,344.93
37,524.96 24,015.97 112,574.88 61,540.93 1,800.00 63,340.93
37,524.96 18,011.98 75,049.92 55,536.94 1,800.00 57,336.94
37,524.96 12,007.99 37,524.96 49,532.95 1,800.00 51,332.95
37,524.96 6,003.99 0.00 43,528.95 1,800.00 45,328.95
TCEA 17.45%

19.72%
Flujo
Amort Interes Saldo Cuota Gasto -164,171.70
32,834.34 32,374.66 131,337.36 65,209.00 2,400.00 67,609.00
32,834.34 25,899.73 98,503.02 58,734.07 2,400.00 61,134.07
32,834.34 19,424.80 65,668.68 52,259.14 2,400.00 54,659.14
32,834.34 12,949.86 32,834.34 45,784.20 2,400.00 48,184.20
32,834.34 6,474.93 0.00 39,309.27 2,400.00 41,709.27
TCEA 21.88%

13.95%
Flujo
Amort Interes Saldo Cuota Gasto -117,265.50
23,453.10 16,358.54 93,812.40 39,811.64 2,160.00 41,971.64
23,453.10 13,086.83 70,359.30 36,539.93 2,160.00 38,699.93
23,453.10 9,815.12 46,906.20 33,268.22 2,160.00 35,428.22
23,453.10 6,543.41 23,453.10 29,996.51 2,160.00 32,156.51
23,453.10 3,271.71 0.00 26,724.81 2,160.00 28,884.81
16.74%