{"id":14092,"date":"2025-07-15T13:34:47","date_gmt":"2025-07-15T13:34:47","guid":{"rendered":"https:\/\/functiontranslator.com\/tirm\/"},"modified":"2021-02-26T08:53:59","modified_gmt":"2021-02-26T08:53:59","slug":"mirr","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/es\/mirr\/","title":{"rendered":"TIRM"},"content":{"rendered":"

La funci\u00f3n TIRM, o MIRR por sus siglas en ingl\u00e9s (Modified Internal Rate of Return), es una herramienta financiera en Excel y Google Sheets dise\u00f1ada para calcular la rentabilidad de una serie de flujos de caja peri\u00f3dicos, que pueden incluir costos iniciales y valores de rescate. Esta funci\u00f3n ajusta los flujos de efectivo tanto positivos como negativos a distintas tasas de financiamiento y reinversi\u00f3n, proporcionando una visi\u00f3n m\u00e1s precisa de la rentabilidad de una inversi\u00f3n.<\/p>\n

Sintaxis y Ejemplos<\/h2>\n

La sintaxis de la funci\u00f3n TIRM es la siguiente:<\/p>\n

=TIRM(valores; tasa_financiamiento; tasa_reinversion)<\/code><\/pre>\n
    \n
  • valores:<\/strong> un rango de celdas que contienen los flujos de caja del proyecto.<\/li>\n
  • tasa_financiamiento:<\/strong> la tasa a la que se asume que se financian los flujos de caja negativos.<\/li>\n
  • tasa_reinversion:<\/strong> la tasa a la que se asume que se reinvierten los flujos de caja positivos.<\/li>\n<\/ul>\n
    Ejemplo:<\/strong> Digamos que una empresa invierte inicialmente $10,000 y anticipa recibir flujos de efectivo anuales de $3,000, $4,000, $5,000 y $2,000 durante los pr\u00f3ximos cuatro a\u00f1os. La tasa de financiamiento es del 5% y la tasa de reinversi\u00f3n del 10%. La f\u00f3rmula en Excel ser\u00eda:<\/p>\n
    =TIRM(A1:A5; 5%; 10%)<\/code><\/pre>\n
    Donde A1:A5 son las celdas que contienen los valores -10000, 3000, 4000, 5000 y 2000 respectivamente.<\/p>\n
    Aplicaciones Pr\u00e1cticas<\/h2>\n
    Caso 1: Evaluaci\u00f3n de un proyecto de inversi\u00f3n<\/strong><\/p>\n
    Consideremos un empresario que est\u00e1 evaluando dos proyectos de inversi\u00f3n diferentes y quiere comparar cu\u00e1l ofrece mejor tasa de retorno, ajustado por costos de financiaci\u00f3n y oportunidades de reinversi\u00f3n. Los flujos de caja y tasas correspondientes son:<\/p>\n\n\n\n\n\n\n\n
    A\u00f1o<\/th>\nProyecto 1 ($)<\/th>\nProyecto 2 ($)<\/th>\n<\/tr>\n
    0<\/td>\n-20000<\/td>\n-15000<\/td>\n<\/tr>\n
    1<\/td>\n5000<\/td>\n4000<\/td>\n<\/tr>\n
    2<\/td>\n7000<\/td>\n6000<\/td>\n<\/tr>\n
    3<\/td>\n8000<\/td>\n7000<\/td>\n<\/tr>\n
    4<\/td>\n9000<\/td>\n8000<\/td>\n<\/tr>\n<\/table>\n
    Utilizando las f\u00f3rmulas:<\/p>\n
    =TIRM(B1:B5; 5%; 10%)<\/code> y =TIRM(C1:C5; 6%; 11%)<\/code><\/pre>\n
    Podemos determinar cu\u00e1l proyecto ofrece una mejor tasa de retorno modificada.<\/p>\n
    Caso 2: An\u00e1lisis del rendimiento de inversiones con financiaci\u00f3n variable<\/strong><\/p>\n
    Imagine un inversor que obtiene un pr\u00e9stamo con tasa de inter\u00e9s variable para financiar una inversi\u00f3n. Los detalles son los siguientes:<\/p>\n\n\n\n\n\n\n\n
    A\u00f1o<\/th>\nFlujo de caja ($)<\/th>\nTasa de financiaci\u00f3n (%)<\/th>\nTasa de reinversi\u00f3n (%)<\/th>\n<\/tr>\n
    0<\/td>\n-100000<\/td>\n7<\/td>\n10<\/td>\n<\/tr>\n
    1<\/td>\n20000<\/td>\n7<\/td>\n10<\/td>\n<\/tr>\n
    2<\/td>\n30000<\/td>\n8<\/td>\n10<\/td>\n<\/tr>\n
    3<\/td>\n40000<\/td>\n8<\/td>\n9<\/td>\n<\/tr>\n
    4<\/td>\n50000<\/td>\n9<\/td>\n9<\/td>\n<\/tr>\n<\/table>\n
    El inversor puede calcular la TIRM ajustada a los cambios en las tasas de financiaci\u00f3n y reinversi\u00f3n, lo que le permite hacer una evaluaci\u00f3n m\u00e1s precisa y ajustada de su inversi\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Devuelve la tasa interna de retorno donde se financian flujos de efectivo positivos y negativos a tasas diferentes<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[536],"tags":[],"class_list":["post-14092","post","type-post","status-publish","format-standard","hentry","category-finanzas"],"acf":[],"yoast_head":"\nFunci\u00f3n MIRR (TIRM) en Excel \u2013 c\u00f3mo funciona, ejemplos y sintaxis<\/title>\n<meta name=\"description\" content=\"Explicaci\u00f3n breve de la funci\u00f3n MIRR (TIRM) de Excel. 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