The Manager of the Supermarket Leader Express of Bilbao presents some concern because micro-robberies occur daily, which directly impacts on the reduction of the annual profits of that supermarket. To resolve this issue, you are asked to discuss 3 possible security systems:

- Alternative 1: A SHERLOCK brand product seal detector, whose cost is 3,000,000. This system reduces theft by 13%. Its useful life is 5 years and its operating and maintenance cost is of the annual.

- Alternative 2: A product seal detector, max brand, whose cost is 1.5 million, and reduces losses by 9%. Its useful life is 2 years and its operating and maintenance cost is of the year.

- Alternative 3: To tender the surveillance system to a private specialized company, where a reduction of theft is stipulated by 12% per year. The monthly billing for this service is M7 1,29,000. The contract with this company is for 3 years and can be renewed.

Note: - Independent of the selected alternative, a theft insurance must be purchased, which is 15% of the revenue. - The interest rate is 10%. - Must consider 19% IVA

Determine: c) Cash flow, VAN d) Argue viability of proposals..