Ao

2010
2011

Ventas Netas
Costos de Ventas
S/. 300,000.00
S/. 200,000.00
S/. 450,000.00
S/. 280,000.00

Solucion
METODO HORIZONTAL
AO
VENTAS NETAS
COSTO DE VENTAS

2010
S/. 300,000.00
S/. 200,000.00

VARIACION
2011 ABSOLUTA
S/. 450,000.00 S/. 150,000.00
S/. 280,000.00
S/. 80,000.00

Analisis Vertical
Asi se tiene para el ao 2010 el siguiente analisis

VENTAS NETAS
COSTO DE VENTAS
UTILIDAD BRUTA

METODO VERTICAL
2010 Porcentaje Integral
300000
100.00%
200000
66.67%
100000
33.33%

VARIACION
RELATIVA
50.00%
40.00%

Datos
Ao
Ao 1
Ao 2

Ao
Ventas netas
Costo de Ventas

Ventas Netas
Costo de Ventas
Utilidad Bruta

S/.
S/.

Ventas Netas
Costosde ventas
5,574,650.00 S/.
5,261,470.00
4,394,653.00 S/.
4,172,743.00

S/.
S/.

Horizontal
Ao 1
Ao 2
5,574,650.00 S/.
4,394,653.00
5,261,470.00 S/.
4,172,743.00

S/.
S/.
S/.

Ao 1
Porcentaje Integral
5,574,650.00
100.00%
5,261,470.00
94.38%
313,180.00
5.62%

S/.
S/.

Absoluta
1,179,997.00
1,088,727.00

Relativa
21%
21%

Integral

Ao 2

Ventas Netas
Costo de Vent S/.
Utilidad Bruta S/.

Porcentaje Integral
###
100.00%
4,172,743.00
94.95%
221,910.00
5.05%

Integral

Datos
Ao
2007 S/.
2008 S/.

Ao
Ventas netas S/.
Costo de Vent S/.

Ventas Netas
441,670.00
534,393.00

Horizontal
2007
2008
441,670.00 S/.
534,393.00
68,421.00 S/.
121,110.00

2007
Ventas Netas S/.
Costo de Vent S/.
Utilidad Bruta S/.

Costosde ventas
S/.
68,421.00
S/.
121,110.00

441,670.00
68,421.00
373,249.00

Porcentaje Integral
100.00%
15.49%
84.51%

S/.
S/.

Absoluta
92,723.00
52,689.00

Relativa
21%
77%

0
Ventas Netas S/.
Costo de Vent S/.
Utilidad Bruta S/.

Porcentaje Integral
534,393.00
100.00%
121,110.00
22.66%
413,283.00
77.34%