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CONCEPTO
ACTIVOS
Activo Circulante
Efectivo
Cuentas por Cobrar
Inventario
Fabrica y equipo neto
Otros Activos
PASIVOS
Pasivo Circulante
Prestamo Bancario
Cuentas por Pogar Comerciales
Res. p/Impto s/Utilidades
Acumulaciones Varias
Hipoteca Plazo Corrientes
Pasivo a Largo Plazo
Hipoteca por Pagar
CAPITAL
Capital Social
Superavit Ganado
Total Pasivo mas Capital
BALANCE GENERAL
1987
1988
1989
19,303 17,440 20,105
6,330 4,301
5,148
3,188
729
508
1,170 1,292
1,680
1,972 2,280
2,960
6,341 8,483
9,439
302
355
370
6,732 6,848 10,118
1,491 1,674
3,434
0
0
1,620
690
720
780
472
583
646
79
121
138
250
250
250
3,750 3,500
7,732 7,965
6,000 6,000
1,732 1,965
14,464 14,813
3,250
8,273
6,000
2,273
18,391
Concepto
Ventas
Costo de venta
Utilidad Bruta
Gastos de Operacin
Utilidad Antes de Impuestos
Impuesto Sobre las Util.
Utilidad Neta
EST DE RESULTADOS
1987
1988
1989
11,546 12,791 14,822
9,875 10,870 12,372
1,671 1,921
2,450
727
755
834
944 1,166
1,616
472
583
808
472
583
808
RAZONES FINANCIERAS
1987
RENTABILIDAD CAPITAL
RENTABILIDAD ACTIVOS
MARGEN UTIL/VENTAS
ROTACION DE ACTIVOS
APALANCAMIENTO
ENDEUDAMIENTO (P / A)
LIQUIDEZ
RAZON RAPIDA
ROTACION DE INVENTARIO
ROTACION DE CUEN X COB
6.10%
2.45%
4.09%
0.60
2.50
1988
1989
7.32%
3.34%
4.56%
0.73
2.19
9.77%
4.02%
5.45%
0.74
2.43
2.57
1.21
4.77
36.36
1.50
0.64
4.18
40.80
ANALISIS VERTICAL
1987
1988
1989
100.0% 100.0% 100.0%
32.8%
24.7%
25.6%
16.5%
4.2%
2.5%
6.1%
7.4%
8.4%
10.2%
13.1%
14.7%
32.8%
48.6%
46.9%
1.6%
2.0%
1.8%
46.5%
46.2%
55.0%
10.3%
11.3%
18.7%
0.0%
0.0%
8.8%
4.8%
4.9%
4.2%
3.3%
3.9%
3.5%
0.5%
0.8%
0.8%
1.7%
1.7%
1.4%
25.9%
53.5%
41.5%
12.0%
100.0%
23.6%
53.8%
40.5%
13.3%
100.0%
17.7%
45.0%
32.6%
12.4%
100.0%
ANALISIS VERTICAL
1987
1988
1989
100.0% 100.0% 100.0%
85.5%
85.0%
83.5%
14.5%
15.0%
16.5%
6.3%
5.9%
5.6%
8.2%
9.1%
10.9%
4.8%
5.4%
6.5%
4.1%
4.6%
5.5%
FLUJO DE FONDOS
ANALISIS HORIZONTAL
1972-1973
1973-1974
1987-1988
1988-1989
ORIGEN APLIC ORIGEN APLIC
-1,863
-9.7% 2,665
15.3%
-2,029 -32.1%
847
19.7%
-2,459 -77.1%
-221 -30.3%
2,459
221
122 10.4%
388
30.0%
122
388.00
308 15.6%
680
29.8%
308
680.00
2,142 33.8%
956
11.3%
2,142
956.00
53 17.5%
15
4.2%
53
15.00
116
1.7% 3,270
47.8%
183 12.3% 1,760 105.1%
1,620
1,620
30
4.3%
60
8.3%
30
60
111 23.5%
63
10.8%
111
63
42 53.2%
17
14.0%
42
17
0
0.0%
0
0.0%
0
-250
233
0
233
349
-6.7%
3.0%
0.0%
13.5%
2.4%
-250
308
0
308
3,578
-7.1%
3.9%
0.0%
15.7%
24.2%
ANALISIS HORIZONTAL
1987-1988
1988-1989
1,245 10.8% 2,031
15.9%
995 10.1% 1,502
13.8%
250 15.0%
529
27.5%
28
3.9%
79
10.5%
222 23.5%
450
38.6%
111 23.5%
225
38.6%
111 23.5%
225
38.6%
250.00
233
2,875
2,875
250.00
308
2,289
2,289
4,358
2,021
2,188
32.0722222
35.5305556
41.1722222
3,500
3,000
2,500
2,000
1,500
1,000
500
0
ENE
FEB
MAR
ABR
MAY
Ventas
JUN
JUL
Produccin
AGO
Inventario
SEP
OCT
NOV
DIC
ENE
INDUSTRIAS DE ACERO
FEB MAR ABR MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC
Utilidad Bruta
Gastos de Operacin
Utilidad de Operacin
Gastos Financieros
Utilidad antes de Impuetos
Impuesto a la Renta
Utilidad Neta
18,000
14,900
2,960
15,250
8,750
6,000
500
3,310
3,100
912
2,188
172
2,016
1,008
1,008
1,240
1,026
2,960
1,292
750
500
42
3,225
214
76
138
15
123
61
61
1,750
1,449
3,225
1,292
750
500
42
3,068
301
76
225
15
211
105
105
2,470
2,045
3,068
1,292
750
500
42
2,315
425
76
349
15
335
167
167
2,550
2,111
2,315
1,292
750
500
42
1,496
439
76
363
15
349
174
174
2,850
2,359
1,496
1,292
750
500
42
429
491
76
415
15
400
200
200
1,610
1,333
429
1,292
750
500
42
388
277
76
201
15
187
93
93
1,340
1,109
388
1,292
750
500
42
570
231
76
155
14
141
70
70
1,120
927
570
1,042
500
500
42
685
193
76
117
14
103
51
51
640
530
685
1,292
750
500
42
1,447
110
76
34
14
20
10
10
600
497
1,447
1,292
750
500
42
2,242
103
76
27
14
13
7
7
630
522
2,242
1,292
750
500
42
3,012
109
76
33
14
18
9
9
1,200
993
3,012
1,292
750
500
42
3,310
207
76
131
14
117
58
58
17,700
18,202
8,780
6,000
912
172
948
500
250
400
310
1,376
780
500
76
1,070
1,346
750
500
76
1,030
2,019
750
500
76
1,560
1,446
750
500
76
2,390
1,446
750
500
76
2,550
1,982
750
500
76
88
323
3,280
1,346
750
500
76
1,690
1,346
750
500
76
1,550
1,497
500
500
76
1,110
1,346
750
500
76
620
1,346
750
500
76
540
1,707
750
500
76
84
151
PROYECCION DE:
ESTADO DE RESULTADOS
Ventas
Costo de Ventas
Inventario Inicial
Produccin
Materias Primas
Mano de Obra Directa
Gastos Indirectos de Fabricacin
Inventario Final
TOTAL
323
250
100
100
100
125
100
151
250
125
240
20
20
20
20
20
(502) (1,066)
494 1,058
6,022
508
6,014
500
(276)
276
500
500
(989)
989
500
500
114
(114)
500
500
944
(944)
500
500
20
20
20
20
20
569 1,934
(569) (1,934)
500
500
500
500
344
(344)
500
500
53
(39)
500
514
(236)
222
514
500
20
20
(726) (1,167)
726 1,167
500
500
500
500
14,957 16,123 16,624 17,389 17,639 17,109 16,207 14,427 13,950 13,795 14,044 14,802 15,739
5,148 6,335 6,858 7,545 7,716 7,109 6,128 4,370 3,915 3,781 4,052 4,832 5,790
508
500
500
500
500
500
500
500
500
514
500
500
500
1,680 2,610 3,290 4,730 5,720 6,180 5,240 3,300 2,730 1,820 1,310 1,320 1,980
2,960 3,225 3,068 2,315 1,496
429
388
570
685 1,447 2,242 3,012 3,310
9,439 9,417 9,396 9,474 9,552 9,631 9,709 9,687 9,666 9,644 9,622 9,601 9,579
370
370
370
370
370
370
370
370
370
370
370
370
370
6,684 7,788 8,184 9,032 9,107 8,378 7,382 5,532 5,003 5,088 5,330 6,080 6,958
3,434 4,538 4,934 5,782 5,857 5,128 4,257 2,407 1,878 1,963 2,205 2,955 3,958
1,620 2,678 2,954 3,943 3,829 2,885 2,317
383
39
0
222
948 2,114
780
750
750
750
750
750
750
750
500
750
750
750
750
15
29
44
58
73
0
14
28
42
56
70
0
646
707
813
657
832 1,032
802
872
924
783
789
799
706
138
138
138
138
138
138
138
138
138
138
138
138
138
250
250
250
250
250
250
250
250
250
250
250
250
250
3,250 3,250 3,250 3,250 3,250 3,250 3,125 3,125 3,125 3,125 3,125 3,125 3,000
8,273 8,334 8,440 8,357 8,532 8,732 8,825 8,895 8,947 8,707 8,714 8,723 8,781
6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
2,273 2,334 2,440 2,357 2,532 2,732 2,825 2,895 2,947 2,707 2,714 2,723 2,781
14,957 16,123 16,624 17,389 17,639 17,109 16,207 14,427 13,950 13,795 14,044 14,802 15,739