administracio financiera 1

8/16/2019 ADMINISTRACIO FINANCIERA 1

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ANÁLISI

PERI

2009 2010ACTIVOINMOVILIZADO S/. 4,940.00 S/. 4,810.00terrenos y construcciones S/. 1,000.00 S/. 1,000.00otro inmoviliz !o m teri l S/. 4,000.00 S/. 4,200.00inmoviliz !o m teri l S/. "00.00 S/. "00.00

motiz. Inmoviliz !o m teri l S/. "#0.00 S/. 890.00EXISTENCIAS S/. 900.00 S/. 1,100.00REALIZABLE S/. 840.00 S/. 920.00clientes S/. $00.00 S/. 800.00otro re liz %le S/. 140.00 S/. 120.00DISPONIBLE S/. 4&0.00 S/. #40.00c ' S/. 1&0.00 S/. 140.00% ncos S/. &00.00 S/. "00.00TOTAL ACTIVO S/. $,110.00 S/. $,4$0.00

PASIVORECURSOS PROPIOS S/. 4,840.00 S/. ",140.00c (it l S/. &,000.00 S/. &,000.00reserv s S/. 1,0$0.00 S/. 1,&40.00(er!i! s y ) n nci s S/. $$0.00 S/. 800.00otros recursosACREEDORES A LARGO PLAZO S/. 1,4#0.00 S/. 1,&#0.00!eu! s con enti! !es !e cr*!ito S/. 1,4#0.00 S/. 1,&#0.00otr s !eu! s l r)o (l zoACREEDORES A CORTO PLAZO S/. 810.00 S/. 9$0.00(rovee!ores S/. "00.00 S/. ""0.00enti! !es !e cr*!ito S/. 110.00 S/. "0.00otr s !eu! s corto S/. 200.00 S/. &$0.00TOTAL PASIVO S/. $,110.00 S/. $,4$0.00

CUENTA DE RESULTADOSINGRESOS S/. ",0"0.00 S/. ",180.00

vent s S/. ",000.00 S/. ",100.00otros ingresos S/. "0.00 S/. 80.00CONSUMO S/. 2,$00.00 S/. 2,"00.00com(r s S/. 2,#00.00 S/. 2,$00.00v ri cion !e e+istenci S/. 100.00 S/. 200.00



GASTOS S/. 1,180.00 S/. 1,2"0.00) stos !e (erson l S/. #00.00 S/. "#0.00se)uros soci les S/. 120.00 S/. 110.00servicios y suministros S/. 400.00 S/. 4"0.00tri%utos S/. "0.00 S/. #0.00otros ) stos S/. 10.00 S/. $0.00

GENERACION BRUTA DE FONDOS S/. 1,1$0.00 S/. 1,4&0.00) stos -n ncieros S/. 200.00 S/. 180.00CASH FLO S/. 9$0.00 S/. 1,2"0.00!ot ci n mortiz ciones S/. &00.00 S/. &&0.00RESULTADO DE EXPLOTACIONES S/. #$0.00 S/. 920.00result !os e+tr or!in rios S/. 100.00 S/. 120.00im(uesto so%re %ene-cios S/. 0.00 S/. 240.00RESULTADO NETO S/. $$0.00 S/. 800.00



DE BALANCES

(re)unt 1DOS

2011 2012

S/. 4,#"0.00 S/. 4,$00.00 e+istenci sS/. 1,100.00 S/. 1,&00.00 clienteS/. 4,2"0.00 S/. 4,"00.00 otro re liz %le

S/. "00.00 S/. "00.00 c 'S/. 1,200.00 S/. 1,#00.00 % ncosS/. 1,000.00 S/. 1,0"0.00 A!ti"o Corrientes #$%%S/. 1,080.00 S/. 9$0.00 e+istenci s

S/. 900.00 S/. $$0.00 clienteS/. 180.00 S/. 200.00 otro re liz %leS/. "10.00 S/. ""0.00 c 'S/. 1#0.00 S/. 1"0.00 % ncosS/. &"0.00 S/. 400.00 A!ti"o Corrientes #$%#

S/. $,240.00 S/. $,2$0.00 (rovee!oresenti! !es !e cr*!itootr s !eu! s corto

S/. ",1&".00 S/. ",2"0.00 P&si"o Corrientes #$%%S/. &,000.00 S/. &,000.00 (rovee!oresS/. 1,&40.00 S/. 1,4"".00 enti! !es !e cr*!ito

S/. $9".00 S/. $9".00 otr s !eu! s cortoP&si"o Corrientes #$%#

S/. 1,480.00 S/. 1,&00.00S/. 1,480.00 S/. 1,&00.00

S/. #2".00 S/. $20.00S/. 4&0.00 S/. 4"0.00

S/. 10.00 S/. #0.00S/. 18".00 S/. 210.00

S/. $,240.00 S/. $,2$0.00

S/. ",400.00 S/. ",980.00

S/. ",&00.00 S/. ",900.00S/. 100.00 S/. 80.00

S/. 2,$00.00 S/. &,0"0.00S/. 2,#00.00 S/. &,100.00

S/. 100.00 S/. "0.00



S/. 1,&1".00 S/. 1,48".00S/. #20.00 S/. $00.00S/. 100.00 S/. 140.00S/. "00.00 S/. ""0.00

S/. $".00 S/. $0.00S/. 20.00 S/. 2".00

S/. 1,&8".00 S/. 1,44".00S/. 190.00 S/. 1$0.00

S/. 1,19".00 S/. 1,2$".00S/. &10.00 S/. 400.00S/. 88".00 S/. 8$".00S/. 110.00 S/. 100.00S/. 200.00 S/. 180.00S/. $9".00 S/. $9".00



S/. 1,000.00S/. 900.00S/. 180.00S/. "10.00S/. 1#0.00

S/. 2,$"0.00S/. 1,0"0.00

S/. $$0.00S/. 200.00S/. 1"0.00S/. 400.00

S/. 2,"$0.00S/. 4&0.00

S/. 10.00S/. 18".00S/. #2".00S/. 4"0.00

S/. #0.00S/. 210.00S/. $20.00



%'% in(i!&(ores (e )i*+i(e,

&- in(i!&(or (e so)"en!i& oIS 3ctivo orriente / P sivo orriente 2011

IS. /'/$&n0)isis (or c ! 5.6

2012IS. 1'23

&n0)isis (or c ! 5.6

4- Pr+e4& Á!i(& &n0)isis

!- Li*+i(e, A4so)+t&73 ' y ncos / P sivo orriente 2011

LA. 5%'6$&n0)isis 7 Em(res c

2012LA. 36'17

&n0)isis 7 Em(res c

(- C&8it&) neto (e tr&4&9oP 3ctivo orriente P sivo orriente 2011

CNP. #%#2'$$&n0)isis l em(res c

2012CNP. %52$'$$

&n0)isis l em(res c

%'# in(i!&(ores (e &!ti"i(&( (e rot&!i:n

&- 8erio(o 8ro;e(io (e 8&go & 8ro"ee(ores oR P ;Prome!io uent s Por o%r r/ <&#0=/com(r s 2011

RCP. 6$'7#

!e%i!o ueson i)u l l !



PPCP. ".90909091

2012RCP. 2%'%$

PPCP. $.04"4"4""

4- Rot&!i:n (e C&9& < B&n!osR ' y ncos <&#0 / ?ent s 2011

RCB. 1/'6/&n0)isis 7 Em(res c

2012RCB. 11'26

&n0)isis 7 Em(res c

!- Rot&!i:n (e A!ti"os Tot&)esR@3 ?ent s et s 3ctivo @ot l 2011

RTA. $'32&n0)isis (or c ! uni

2012RTA. $'5#

&n0)isis (or c ! uni

(- Rot&!i:n (e A!ti"os Fi9oR3B ?ent s et s / 3ctivo Bi'o 2011

RAF. %'%6&n0)isis se est> coloc

2012RAF. %'#3

&n0)isis se est> coloc

%'1 An&)isis De En(e+(&;iento

&- Etr+!t+r& (e C&8it&) oE P sivo @ot l/P trimonio 2011

EC. %'/%An0)isis Si)ni-c ue



2012EC. %'15

An0)isis Si)ni-c ue

4- R&,:n (e En(e+(&;iento oRE P sivo @ot l/3ctivo @ot l 2011

RPC. %'$$An0)isis el 100: !e l

2012RPC. %'$$

An0)isis el 100: !e l

!- R&,:n P&si"o = C&8it&) oRE P sivo l r)o (l zo/ (it l ont %le 2011

RE. $'/7An0)isis el 49: re(re

2012RE. $'/1

An0)isis el 4&: re(re

(- R&,:n P&si"o & C&8it&)i,&!i:n Tot&) oRP @ Deu! 7 r)o Pl zo/ (it liz ci n @ot l 2011

RPCT. $'#7An0)isis E+iste un !e

2012RPCT. $'#2

An0)isis E+iste un !e

%'/ An&)isis De Rent&4i)i(&(

&- Ren(i;iento So4re e) P&tri;onio oRP 5tili! ! et / (it l O P trimonio 2011

RP. $'%2An0)isis Por c ! 5.6.

2012



RP. $'%2An0)isis Por c ! 5.6.

4- Ren(i;iento So4re )& In"ersion oREI 5tili! ! et /3ctivos @ot les 2011

REI. $'%$75An0)isis Por c ! 5.6.

2012REI. $'%$7/

An0)isis Por c ! 5.6.

!- Rot&!i:n (e) A!ti"o Tot&) oR3@ ?ent s 3nu les/3ctivos @ot les 2011

RAT. $'31An0)isis l em(res e

2012RAT. $'5%

An0)isis l em(res e

(- M&rgen Br+to o6 ?ent s osto !e lo ?en!i!o /?ent s 2011

MB. $'2%An0)isis l s ) n nci

2012MB. $'/3

An0)isis l s ) n nci

e- M&rgen Neto o6 utili! !es et s /?ent s 2011

MN. $'%2An0)isis (or c ! 56

2012MN. $'%1

An0)isis (or c ! 56

%'2 An&)isis De Co4ert+r&



&- Ve!es *+e se & g&n&(o e) inter>s ?VGI- o

2011VGI. 1'52

An0)isis 7 c ( ci! !

2012MO. 1'%7

An0)isis 7 c ( ci! !

?CI utili! !es ntes !e interes /ero) cion nu l (or interes



.!e !eu! l em(res cuent con el res( l!o !e 4.4 56 ( r ( ) rlo

.!e !eu! l em(res cuent con el res( l!o !e &."$ 56 ( r ( ) rlo

uent con un li ui!ez !e 81,#: ( r sumir ) stos corto (l zo.

uent con un li ui!ez !e $#,&9: ( r sumir ) stos corto (l zo.

ent con c ( ci! ! economic !e 212" uni! !es monet ri s

ent con c ( ci! ! economic !e 18"0 uni! !es monet ri s

el % l nce no cuent con invent rio los result !os !e l (rue% >ci!e los In!ic !ores !e solvenci en m%os os



&n0)isis nuestro r tio est un r zon lent (or lo ue se est (rovec n

&n0)isis nuestro r tio si)uen ument n!o (or lo ue se est !es (rovec

uent con li ui!ez ( r cu%rir &4 !i s !e vent

uent con li ui!ez ( r cu%rir && !i s !e vent

! inverti! se est> o%tenien!o un ) n nci !e 0.$" so%re l inversi n eAectu

! inverti! se est> o%tenien!o un ) n nci !e 0.82 so%re l inversi n eAectu

n!o en el merc !o 1.1# veces el v lor !e lo inverti!o en ctivo -'o

n!o en el merc !o 1.2$ veces el v lor !e lo inverti!o en ctivo -'o

(or c ! 56. De c (it l inverti!o (or el (ro(iet rio e+iste 1,41 56. De c (it l i



(or c ! 56. De c (it l inverti!o (or el (ro(iet rio e+iste 1,&8 56. De c (it l i

os ctivos tot les es -n nci !o (or los cree!ores

os ctivos tot les es -n nci !o (or los cree!ores

sent l s !eu! s l r)o (l zo con re(ecto l c (it l (ort !o (or los !ue os

sent l s !eu! s l r)o (l zo con re(ecto l c (it l (ort !o (or los !ue os

u! l r)o (l zo !e l em(res e uiv lente l 29: !el c (it l !e l em(res .

u! l r)o (l zo !e l em(res e uiv lente l 2": !el c (it l !e l em(res .

. !e inversi n !e c (it l !e l em(res se )ener un ) n nci nu l !e 1", 00



. !e inversi n !e c (it l !e l em(res se )ener un ) n nci nu l !e 1", 00

. inverti! los ctivos (ro!u'eron un ren!imiento !e 10.98: so%re l inversi n

. inverti! los ctivos (ro!u'eron un ren!imiento !e 10.94: so%re l inversi n

t> coloc n!o en sus clientes 0.$& el v lor !e l inversion eAectu !

t> coloc n!o en sus clientes 0.81 el v lor !e l inversion eAectu !

son el "1: en rel cion l s vent s

son el 4$: en rel cion l s vent s

ue ven!e l em(res o%tiene un utili! ! !e 1":

ue ven!e l em(res o%tiene un utili! ! !e 1&:



!e l em(res ( r ) stos inme!i tos es !e &,8" 56. Por c ! 56 !e !eu! !e

!e l em(res ( r ) stos inme!i tos es !e &,19 56. Por c ! 56 !e !eu! !e



o l m +imo el cre!ito

!o nuestro cre!ito

!

!

verti!o !e terceros o -n nci !o.



verti!o !e terceros o -n nci !o.

A vor !el (ro(iet rio.



A vor !el (ro(iet rio.



l em(res .

l em(res .



Se (i!e el %or r l s entr ! s y !esem%olsos !e

PROCR363 DE E @R3D3S DE EBEBE RERO 63RFO

?@3S. PRO OS@I 3D3S $4",000 88",000?@3S. 37 O @3DO ;:= #0: 44$,000 "&1,000

@3S POR O R3R5 6ES ;:= &0: 22&,"00DOS 6ESE ;:= 10:O@R3S E @R3D3S EBE .TOTAL ENTRADS EFEC'

PROCR363 DE DESE6 O7SOS DE EBBE RERO 63RFO

om(r s ;:vt s= $": ""8,$"0 ##&,$"0om(r s l cont !o ;:= "": &0$,&1& &#",0#&

P )os5n 6es ;:= &0: 1#$,#2"Dos 6eses ;:= 1":Divi!en!osSuel!os G S l rios : 20:3rren! mientosIm(uestos

om(r 3ctivosInteresesBon!o !e mort.3cciones

@ot l Desem%olsos

Se cuent con los si)uientes ! tos Se (i!e el %or r el (resu(uesto !esien!o l s vent s en Be%rero !e S/ $4",000 y en 6 rzo S/ 88",000, (or

oviem%re y 1,&00,00 ( r Diciem%re !on!e el #0: !e l s vent s secr*!ito #0 !J s co%r r.

7 s com(r s !e l em(res !ur nte los mismos meses re(resent el $l mes si)uiente !e l com(r y el 1": rest ntes !os meses !es(u*s

; l uiler= (or mes S/ 90,000, suel!os y s l rios el 20: !e sus vent scom(r l cont !o 10 3n ueles ue ce un tot l !e S/. &",900, (or

mortiz ciones !e S/.&#,000 res(ectiv mente.



PRES5P5ES@O DE 3H3-n nci miento ( r ue el s l!o minimo !e c ' se !e 2"000

3 RI7 63GO @O@37 DE E @R3D3S DE EBE @I?O 91#,000 9$&,"00; = @O@37 DE DESE6 O7SO 1,&$9,8&8 1,4#8,000

FLU@O NETO DE EFECTIVO 4#&,8&8 494,"00;K= S37DO I I I37 E 3H3 22&,"00 240,&&8SALDO FINAL EN CA@A 240,&&8 $&4,8&8;K= BI 3 I36IE @O 2#",&&8 $"98&8SALDO FINAL CON FINANCIAMIENTO 2",001 2",001



eAectivo en el cu !ro si)uiente

@I?O3 RI7 63GO H5 IO

9#0,000 99",000 1,&00,000"$#,000 "9$,000 $80000

2#","00 288,000 298,"00$4,"00 88,"00 9#,000

91#,000 9$&,"00 1,1$4,"00

@I?O3 RI7 63GO H5 IO

$20,000 $4#,2"0 9$",000&9#,000 410,4&8 "&#,2"0

199,12" 21#,000 22&,8$"8&,81& 99,"#& 108,000

&2",000192,000 199,000 2#0,000

90,000 90,000 90,000&9",000 &9",000

&",90022,000 22,000 22,000&#,000 &#,000 &#,000

1,&$9,8&8 1,4#8,000 1,#$1,12"

c ' ( r los meses !e 3%ril, 6 yo y Huniolo ue se (ronostic n l s vent s !e S/ 9#0,000 ( r Octu%re, 99",000 ( r

n ec o l cont !o, el &0: cr*!ito &0 !J s y el 10: rest nte t m%i*n

": !e l s vent s "": !e l s com(r s se ( ) n l cont !o y el &0: se ( ) nel mes !e com(r , en 3%ril se ( ) n S/ &2",000 (or !ivi!en!os, (or rrien!oensu les, en 6 yo y Hunio se ( ) n im(uestos (or S/ &9",000, en 3%ril seonce(to !e intereses en 3%ril, 6 yo, Hunio se ( ) n S/. 22,000 y



H5 IO1,1$4,"001,#$1,12"

49#,#2"$&4,8&8

1,2&1,4#&12"#4#&

2",001



!e(reci ci n !e l m> uin en 9 os

3 os 1 2 &P33C;inL ci n= 1.20: 2.&0: 2."0:

osto Mist ricoS/. S/. S/.120,000 121,440 124,2&&

3 + InL ci n 1440 2$9&.12 &10".828 @ot l 121,440 124,2&& 12$,&&9De(. (erio!o 12144 1242&.&12 12$&&.8948

De(. cumul ! 12144 2484#.#243 + InL ci n 2$9.&12 12112.$292

@ot l 12144 2484#.#24 2"4#$.$89#

Se (ro)r m ! uirir el 01/01/2014 un Morno (or el v lor !e S3. lcul r el v lor !e l !e(reci ci n !e l m uin ri ( r el

. lcul r el v lor !e l !e(reci ci n cumul ! !e l m ui



1&,&&&9 os

4 " # $ 8 9&: &.10: &.40: &.80: &.90: &."0:

S/. S/. S/. S/. S/. S/.12$,&&9 1&1,1"9 1&",22" 1&9,82& 14",1&# 1"0,$9#

&820.1#844 40#".9&2#1 4"9$.#"1#$ "&1&.2#2#& "##0.&02"$ "2$$.8#9&11&1,1"9 1&",22" 1&9,82& 14",1&# 1"0,$9# 1"#,0$4

1&11".911#44 1&"22."049 1&982.2$01 14"1&."9#& 1"0$9.#2## 1"#0$.41&"

2"4#$.$89# 2#2&1.82&& 2$04".0098 2$9#4."401 2902$.192$ &01"9.2"&212&"1.8$$9"# 12$09.&184 1&0#2.$&9$ 1&4"0.94&8 1&94$."##1 14""1.8&9$

2#2&1.82&288 2$04".0098 2$9#4."401 2902$.192$ &01"9.2"&2 &1214.82$

/.120,000 se (i!e(erio!o 1ri en *l Nltimo o si l inL ci n es

120000 + 1 o

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