Utilidad Neta

Mg Utilidad neta

Ventas

Empresa

Sector
 2,000,000
U. Neta = 8%
Ventas

25,000,000

Dupont

Ventas x U Neta = U. Neta x Activos Totales = U Neta

Activos Totales Ventas Activos Totales Patrimonio Patrimonio

1.56 8.00% 12.50% 2.29 29%

2.00 10.00% 20.00%

Generar + ventas Gestionar

Activos -reducir Costo ventas
Gastos Adm
Gastos de ventas
 Ventas Pronosticadas
Politica A Act. Circulant 65% 20,000,000 = 13,000,000

Tasa Interes Intereses

DCP 0.3 12% 414,000
DLP 0.7 15% 1,207,500
1,621,500

Ventas Pronosticadas
Politica B Act. Circulant 40% 20,000,000 = 8,000,000

Tasa Interes
DCP 0.6 0.12 648,000.00
DLP 0.4 0.15 540,000.00
1,188,000.00
 13,000,000 3,450,000

8,050,000

1,500,000

13,000,000 3,450,000 11,500,000 EBIT 0.15

PNC 50%
8,050,000 Deuda
40%
PAT
A. Fijo 50%
10,000,000 11,500,000 Patrimonio

23,000,000

PC
8,000,000 S/ 5,400,000.00 9,000,000.00 EBIT 0.15
PNC 50%
S/ 3,600,000.00 Deuda
A. Fijo 0.4
10000000
50%
Patrimonio
9,000,000.00

18000000
Ventas 20,000,000
U. Operativa 3,000,000
Intereses 1,621,500 ROE 7.19%
U.A.Imp 1,378,500
Imp 551,400 Razon Corriente 3.77
U.Neta 827,100

Ventas 20,000,000
U. Operativa 3,000,000
Intereses 1,188,000.00 ROE 12.08%
U.A.Imp 1,812,000
Imp 724,800 Razon Corriente 1.48
U.Neta 1,087,200