FINANZAS

Balance General Estado de Resultados

ACTIVOS PASIVOS Ventas 216,705.00
Circulante Corto plazo Costo de Ventas 119,187.75
Efectivo 645.00 Ctas. X Pag 15,269.00 Utilidad Bruta 97,517.25
1 Cuentas por cob. 21,478.00 Acred. Diversos 2,589.00 Gastos de Op.
Inventario 31,456.00 Iva por pag. 3,869.02 Gastos de venta 12,545.00
Valores Neg. 13,201.00 Cred Bancario 1,145.00 Gastos de Admon 18,756.00
Total Circulante 66,780.00 Total corto Plazo 22,872.02 Gastos por Depr. 23,936.00
Fijo Largo Plazo Total gtos op. 55,237.00
Terreno y Ed 185,000.00 Cred. Bancario 58,744.00 Utilidad Op. 42,280.25
Maq y EQ. 74,896.00 Obligaciones 20,000.00 Gastos Financieros 11,983.35
Eq. De Transp. 27,236.00 Total Largo plazo 78,744.00 Utilidad antes imp. 30,296.90
Mob y Eq. 17,548.00 Total pasivo 101,616.02 Impuestos (.35) 10,603.92
Dep acum .20 23,936.00 Cap. Cont Utilidad Neta 19,692.98
Total fijos 280,744.00 Cap. Soc. Comun 225000
Total Activos 347,524.00 Utilidades Ret. 1215 Compras 325,000.00
Utilidad del Ej 19,692.98
Dias de cob 30 Total Cap. Cont 245,907.98 Periodo días 360
Días de Inv. 45 Suma P + C.C. 347,524.00
Días de pago 15 Total Capital Comun 170,907.99

Razones Financieras Mtra. Edith Vargas

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= TIEMPO EN DIAS

DC = 21,478*360/216,705.00. = 36 DIAS

R= 36

E=30

V= -6

DI=31,456.00*360/119,187.55 = 95 DIAS

R=95

E=45

V=-50

CO= 36 DIAS + 95 DIAS = 131 DIAS

DP= 15,269.00*360/325,000.00= 17 DIAS

R=17

E=15

V=-2

Razones Financieras Mtra. Edith Vargas

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CCE= 131 DIAS - 17 DIAS =114 DIAS

R=114

E=60

V=-54

CXC= 216,705.00*30/360= $18,059

R= $21,478
3
E= $18,058

V= -$3420

INV=119,187.75*45/360 = 14,898

R=31,456

E=14,898

V=-$16,558

CT=$18,059 + $14,898 =32,956

R=$52,934

E=$32,956

V=-$19,987

CXP= 325,000*15/360 = 13,542

R=$15,269

E=$13,542

V=-$1,727

CTN= 32,956-13,542= $19,415

R=$37,665

E=$19,415

V=-$18,251

PR= 66,780-31,456 /22,872 = $1.54

R= $1.54

Razones Financieras Mtra. Edith Vargas

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E= $1

V= $0.54

L= $66,780/$22,872= $2.92

R= $2.92

E= $2

V= $0.92
4
S=22,872 / 66,780 *100=

R= 34.25%

E= 30%

V= +4.25%

RD= 101,616/347,524*100= 29.24%

R= 29.24 %

E= 30%

V= -0.76%

PPCP= 22,872/101,616*100= 22.51%

R= 22.51%

E= 20%

V= +2.51%

PPLP=78,744/101,616*100= 77.49%

R= 77.49%

E= 80%

V= -2.51%

CI= 42,280.25/ 11,983.35= $3.53

R=$3.53

E= $4

Razones Financieras Mtra. Edith Vargas

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V= -$0.47

MB= 97,515.25/216,705*100= 45%

R= 45%

E= 45%
5
V=0%

MO=42,280.25/216,705 *100 = 19.51%

R= 19.51%

E= 25%

V= -5.49%

MN= 19,692.22/216,705.00*100= 9.09%

R= 9.09%

E= 15%

V= -5.91%

RI=42,280.25/ 347,524*100= 12.17%

R= 12.17%

E= 15%

V= -2.83%

RC =19,692.99/245,9007.99*100= 8%

R= 8%

E= 10%

V= -2%

Razones Financieras Mtra. Edith Vargas

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Indicadores financieros
R E V
O 1 DC 30
P 2 DI 45
E 3 CO 75
R 4 DP 15
6
A 5 CCE 60
C 6 CXC
I 7 Inv
O 8 CT
N 9 CXP
10 CNT
L 11 PR $1.00
I 12 L $2.00
Q 13 S 30%
D 14 RD 30%
E 15 PPCP 20%
U 16 PPLP 80%
D 17 CI $4.00
R 18 MB 45%
E 19 MO 25%
N 20 MN 15%
D 21 RI 15%
I 22 RC 10%

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Númer RAZON FINANCIERA DESARROLLO FORMULA (OPERACIÓN) RESULTADO

o

3
7

10

11

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12

13

14

15
8

16

17

18

19

20

21

22

Razones Financieras Mtra. Edith Vargas

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Razones Financieras Mtra. Edith Vargas