2012

Activos
Caja
Cta X Cobrar
Inventario
Activos Corrientes
Activos fijos
Activos totales

150,000.00
220,000.00
570,000.00
940,000.00
880,000.00
1,820,000.00

Cta X Pagar
Dto X Pagar
Pasivos Corrientes
Deuda largo plazo
Pasivos totales
Acc. Comunes
Utidades retenidas
Utilidad de gestion
Pasivos + Patrim
check

30,000.00
70,000.00
100,000.00
650,000.00
750,000.00
350,000.00
600,000.00
120,000.00
1,820,000.00
0.00000000

Ventas
Costo de venta
Utilidad Bruta
Gastos operativos
- Gtos. Comerci
- Gtos. Admin
- Depreciacion
Utilidad operativa
Intereses
Utiliidad antes de impuestos
Impuestos
Utilidad despues impuestos
Dividendos preferentes
UTILIDAD NETA
RETENCION
DISTRIBUCION

2012
1,500,000.00
900,000.00
600,000.00
80,000.00
100,000.00
20,000.00
400,000.00
50,000.00
350,000.00
87,500.00
262,500.00
62,500.00
200,000.00
120,000.00
80,000.00
80,000.00
20,000.00

UPA

1 RAZONES DE LIQUIDEZ

4.00

2012

1.1 Razon Corriente

1.2 Prueba Acida
1.3 Ktn
1.4 % ktn

9.40
3.70
840,000.00
46.15%

2 Razones de Endeudamiento
2.1 Razon Endeudamiento
2.2 Razon de Capital Propio (MAF)
2.3 Razon Deuda Capital

41.21%
1.70
0.70

3 Razones de Actividad
3.1 Rotac. Activos totales
3.2 Rotac. Inventario
PPI
3.3 Rotac. CxC
PPC
3.4 Rotac. CxP
PPP

0.8241758242
437
1.5789473684
228
6.8181818182
53
30.00000000
12

4 Razones de Rentabilidad
4.1 Margen Neto
4.2 ROA
4.3 ROE

13.33%
10.99%
18.69%

SISTEMA DUPONT
Rotacion
Margen
ROA
MAF
ROE

0.8241758242
13.33%
10.99%
1.70
18.69%

Ciclo Operativo
Ciclo Conversion del efectivo
Desembolsos ANUALES oper

281
269
1,080,000.00

Requerimiento KTN
Costo financiero

806,400.00
15%
120,960.00

PUNTO DE EQUILIBRIO

2012

Gasto operativo + Inters

Ventas
Costo venta
Utilidad Bruta

250,000.00
1,500,000.00
900,000.00
600,000.00

Punto de equilibrio

625,000.00

Ventas
Costo venta
Ut bruta
Gasto operativo
UAII
Intereses
UAI

625,000.00
375,000.00
250,000.00
200,000.00
50,000.00
50,000.00
-

2013
170,000.00
250,000.00
750,950.00
1,170,950.00
1,220,000.00
2,390,950.00
50,000.00
90,000.00
140,000.00
770,000.00
910,000.00
570,000.00
720,000.00
190,950.00
2,390,950.00
0.0000000000
2013
2,000,000.00
1,200,000.00
800,000.00

0.6
0.4

85,000.00
133,333.33
22,000.00
559,666.67
52,000.00
507,666.67
126,916.67
380,750.00
62,500.00
318,250.00
190,950.00
127,300
127,300.00
20,001.00
6.36

2013

720000

8.36
3.00
1,030,950.00
43.12%

1700000
42.35%

38.06%
1.61
0.61

0.8364875881
430
1.597975894
225.28500045
8.000000000
45
27.61900003
13

15.91%
13.31%
21.49%

0.8364875881
15.91%
13.31%
1.61
21.49%

270
257
1,418,333.33
1,013,519.31
15%
152,027.90
2013

Compras= CV + IF - II

1,380,950.00

292,333.33
2,000,000.00
1,200,000.00
800,000.00
730,833.33

730,833.33
438,500.00
292,333.33
240,333.33
52,000.00
52,000.00
-

2012

2013

Activos
Caja
Cta X Cobrar
Inventario
Activos Corrientes
Activos fijos
Activos totales

5,000.00
15,000.00
30,000.00
50,000.00
50,000.00
100,000.00

Cta X Pagar
Dto X Pagar
Pasivos Corrientes
Deuda largo plazo
Pasivos totales
Acc. Comunes
Utidades retenidas
Pasivos + Patrim
check

3,000.00
3.00%
7,000.00
7.00%
10,000.00
10.00%
40,000.00
40.00%
50,000.00
50.00%
35,000.00
35.00%
15,000.00
15.00%
100,000.00
100.00%
0.00

5,000.00
9,000.00
14,000.00
48,000.00
62,000.00
42,000.00
16,000.00
120,000.00
0.00

2012
1,500,000.00
900,000.00
600,000.00

%
100.00%
60.00%
40.00%

2013
2,000,000.00
1,200,000.00
800,000.00

80,000.00
100,000.00
20,000.00
400,000.00
50,000.00
350,000.00
87,500.00
262,500.00
62,500.00
200,000.00

5.33%
6.67%
1.33%
26.67%
3.33%
23.33%
5.83%
17.50%
4.17%
13.33%

85,000.00
133,333.33
22,000.00
559,666.67
52,000.00
507,666.67
126,916.67
380,750.00
62,500.00
318,250.00

Ventas
Costo de venta
Utilidad Bruta
Gastos operativos
- Gtos. Comerci
- Gtos. Admin
- Depreciacion
Utilidad operativa
Intereses
Utiliidad antes de impu
Impuestos
Utilidad despues impue
Dividendos preferentes
UDPAC
RETENCION
DISTRIBUCION

5.00%
15.00%
30.00%
50.00%
50.00%
100.00%

120,000.00
80,000.00
80,000.00
20,000.00

UPA

5,000.00
14,000.00
36,000.00
55,000.00
65,000.00
120,000.00

Tasa variac.

4.17%
11.67%
30.00%
45.83%
54.17%
100.00%

0.00%
-6.67%
20.00%
10.00%
30.00%
20.00%

4.17%
7.50%
11.67%
40.00%
51.67%
35.00%
13.33%
100.00%

66.67%
28.57%
40.00%
20.00%
24.00%
20.00%
6.67%
20.00%

%
100.00%
60.00%
40.00%

33.33%
33.33%
33.33%

4.25%
6.67%
1.10%
27.98%
2.60%
25.38%
6.35%
19.04%
3.13%
15.91%

6.25%
33.33%
10.00%
39.92%
4.00%
45.05%
45.05%
45.05%
0.00%
59.13%

4,000.00

2012
Activos
Caja
Cta X Cobrar
Inventario
Activos Corrientes
Activos fijos
Activos totales
Cta X Pagar
Dto X Pagar
Pasivos Corrientes
Deuda largo plazo
Pasivos totales
Acc. Comunes
Utidades retenidas
Pasivos + Patrim
check

2013

5,000.00
15,000.00
30,000.00
50,000.00
50,000.00
100,000.00

5,000.00
12,000.00
34,000.00
51,000.00
65,000.00
116,000.00

3,000.00
7,000.00
10,000.00
40,000.00
50,000.00
35,000.00
15,000.00
100,000.00

1,000.00
9,000.00
10,000.00
48,000.00
58,000.00
42,000.00
16,000.00
116,000.00

diferencias
0.00
-3,000.00
4,000.00

ORIGEN

APLICACIN

3,000.00
4,000.00

15,000.00

15,000.00

-2,000.00
2,000.00

2,000.00
2,000.00

8,000.00

8,000.00

7,000.00
1,000.00

7,000.00
1,000.00
21,000.00

21,000.00