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EXECUTIVE MBA
GESTIÓN FINANCIERA
Lima – Perú
2020
Contenido
Resumen Ejecutivo.......................................................................................................................3
Análisis del caso...........................................................................................................................3
Identificación del problema a resolver.........................................................................................3
Alternativas de solución propuestas............................................................................................3
Ratios de producir estacionalmente.........................................................................................3
Ratios de producir uniformemente..........................................................................................3
Desarrollo de alternativa de solución seleccionada.....................................................................3
Conclusiones................................................................................................................................3
Resumen Ejecutivo
Según Lindop, se podrían ahorrar 200.000$ por horas extras, y adicionalmente 235.000$, entre
otros.
Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec. Total
$1,07 $1,25
Cost of goods solda $70 $82 $94 $81 $81 $81 $94 $950 8 4 $1,340 $656 $5,864
Gross profit $38 $44 $51 $44 $44 $44 $51 $508 $577 $671 $717 $350 $3,136
Operating expenses $188 $188 $188 $188 $188 $188 $188 $188 $188 $188 $188 $188 $2,256
- - - - - -
Profit (loss) before taxes $159 $152 -$146 $153 $153 $153 $146 $312 $380 $474 $520 $154 $780
Income taxes -$54 -$52 -$50 -$52 -$52 -$52 -$50 $106 $129 $161 $177 $52 $265
Net Profit - - -$96 - - - -$96 $206 $251 $313 $343 $102 $515
$105 $101 $101 $101 $101
ESTADO DE RESULTADOS
Actual
Dec. 31,
1990 Ene. Feb Mar Abr May Jun Jul Ago Set Oct Nov Dic
Cash $175 $558 $723 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175
Accounts receivable $2,628 $958 $234 $271 $270 $250 $250 $270 $1,603 $3,113 $3,580 $3,982 $3,063
Inventory $530 $948 $1,355 $1,749 $2,156 $2,564 $2,971 $3,365 $2,904 $2,314 $1,548 $697 $530
Current assets $3,333 $2,464 $2,312 $2,195 $2,601 $2,989 $3,396 $3,810 $4,682 $5,602 $5,303 $4,854 $3,768
Net plant and equipment $1,070 $1,070 $1,070 $1,070 $1,070 $1,070 $1,070 $1,070 $1,070 $1,070 $1,070 $1,070 $1,070
Total assets $4,403 $3,534 $3,382 $3,265 $3,671 $4,059 $4,466 $4,880 $5,752 $6,672 $6,373 $5,924 $4,838
Accounts payable $255 $225 $225 $225 $225 $225 $225 $225 $225 $225 $225 $225 $225
Notes payable, bank $680 $0 $0 $109 $699 $1,239 $1,856 $2,416 $2,976 $3,547 $2,774 $1,804 $621
Accrued taxes $80 $26 -$26 -$155 -$238 -$290 -$374 -$424 -$318 -$220 -$58 $119 $139
Long-term debt, current portion $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Current liabilities $1,065 $301 $249 $229 $736 $1,224 $1,757 $2,267 $2,933 $3,602 $2,991 $2,198 $1,035
Long-term debt $400 $400 $400 $400 $400 $400 $375 $375 $375 $375 $375 $375 $350
Shareholders' equity $2,938 $2,833 $2,733 $2,636 $2,536 $2,435 $2,334 $2,238 $2,443 $2,694 $3,007 $3,351 $3,453
Total liabilities and equity $4,403 $3,534 $3,382 $3,265 $3,671 $4,058 $4,466 $4,880 $5,752 $6,672 $6,373 $5,923 $4,838
RATIOS COMPARATIVOS
Conclusiones