Documentos de Académico
Documentos de Profesional
Documentos de Cultura
SOLVENCIA
Paso 1: Se identifican las cuentas relacionadas
con liquidez y solvencia
Cuentas a analizar del área 2016 2017 2018 2019 2020 2021
Efectivo y Equivalentes de efectivo $ 4,883,581.00 $ 1,153,649.00 $ 688,182.00 $ 2,164,125.00 $ 2,269,500.00
Activo Corriente $ 18,172,908.00 $ 16,805,986.00 $ 18,096,898.00 $ 20,675,608.00 $ 21,625,748.00 -7.52% 7.68% 14.25% 4.60%
Inventarios $ - $ 7,675,500.00 $ 9,002,320.00 $ 9,584,913.00 $ 10,309,673.00 $ 10,388,946.00
-Estimación por obsolescencia de Inventarios $ 319,073.00 $ 397,978.00 $ 166,273.00 $ 343,278.00 $ 219,311.00
Otros Activos Corrientes $ 47,709.00 $ 54,074.00 $ 50,555.00 $ 45,103.00 $ 48,586.00
Activos líquidos $ 10,768,772.00 $ 8,147,570.00 $ 8,627,703.00 $ 10,664,110.00 $ 11,407,527.00 -24.34% 5.89% 23.60% 6.97%
Pasivo Corriente $ 6,235,410.00 $ 3,046,138.00 $ 2,664,767.00 $ 3,131,038.00 $ 2,909,010.00 -51.15% -12.52% 17.50% -7.09%
Activo Corriente $ 18,172,908.00 $ 16,805,986.00 $ 18,096,898.00 $ 20,675,608.00 $ 21,625,748.00 100% 92.48% 99.58% 113.77% 119.00%
Inventarios $ - $ 7,675,500.00 $ 9,002,320.00 $ 9,584,913.00 $ 10,309,673.00 $ 10,388,946.00
-Estimación por obsolescencia de Inventarios $ 319,073.00 $ 397,978.00 $ 166,273.00 $ 343,278.00 $ 219,311.00
Otros Activos Corrientes $ 47,709.00 $ 54,074.00 $ 50,555.00 $ 45,103.00 $ 48,586.00
Activos líquidos $ 10,768,772.00 $ 8,147,570.00 $ 8,627,703.00 $ 10,664,110.00 $ 11,407,527.00 100% 75.66% 80.12% 99.03% 105.93%
Pasivo Corriente $ 6,235,410.00 $ 3,046,138.00 $ 2,664,767.00 $ 3,131,038.00 $ 2,909,010.00 100% 48.85% 42.74% 50.21% 46.65%
Activo Corriente $ 18,172,908.00 $ 16,805,986.00 $ 18,096,898.00 $ 20,675,608.00 $ 21,625,748.00 70.54% 70.00% 73.51% 77.10% 77.09%
Inventarios $ 8,077,040.00 $ 7,675,500.00 $ 9,002,320.00 $ 9,584,913.00 $ 10,309,673.00 $ 10,388,946.00 29.80% 37.50% 38.93% 38.45% 37.03%
-Estimación por obsolescencia de Inventarios $ 319,073.00 $ 397,978.00 $ 166,273.00 $ 343,278.00 $ 219,311.00 1.24% 1.66% 0.68% 1.28% 0.78%
Otros Activos Corrientes $ 47,709.00 $ 54,074.00 $ 50,555.00 $ 45,103.00 $ 48,586.00 0.19% 0.23% 0.21% 0.17% 0.17%
Activos líquidos $ 10,768,772.00 $ 8,147,570.00 $ 8,627,703.00 $ 10,664,110.00 $ 11,407,527.00 41.80% 33.94% 35.04% 39.77% 40.66%
Activos Totales $ 25,760,999.00 $ 24,009,246.00 $ 24,619,688.00 $ 26,816,680.00 $ 28,052,934.00 100% 100% 100% 100% 100%
Pasivo y Patrimonio $ 25,760,999.00 $ 24,009,246.00 $ 24,619,688.00 $ 26,816,680.00 $ 28,052,934.00 100% 200% 300% 400% 500%
Ventas Netas $ 20,303,576.00 $ 21,135,575.00 $ 21,789,451.00 $ 24,337,858.00 $ 23,483,751.00 100% 200% 300% 400% 500%
- Costo de Ventas $ 16,386,303.00 $ 16,604,545.00 $ 17,655,236.00 $ 18,749,609.00 $ 18,184,288.00 80.71% 78.56% 81.03% 77.04% 77.43%
- Gastos de Administración monetarios $ 127,027.92 $ 72,225.31 $ 69,786.28 $ 127,234.92 $ 133,417.77 0.63% 0.34% 0.32% 0.52% 0.57%
- Gastos de Venta monetarios $ 838,171.12 $ 620,170.69 $ 501,224.37 $ 1,001,278.08 $ 1,310,767.03 4.13% 2.93% 2.30% 4.11% 5.58%
Egresos monetarios $ 17,351,502.04 $ 17,296,941.00 $ 18,226,246.65 $ 19,878,122.00 $ 19,628,472.80 85.46% 81.84% 83.65% 81.68% 83.58%
Paso 6: Método Combinado aplicado al área de
Liquidez y Solvencia.
5 Método combinado 2016 2017 2018 2019 2020 2021 2017 2018 2019 2020 2021
Efectivo y Equivalentes de efectivo 18.96% 4.81% 2.80% 8.07% 8.09% 100% 25.35% 14.75% 42.57% 42.68%
Activo Corriente 70.54% 70.00% 73.51% 77.10% 77.09% 100% 99.23% 104.20% 109.29% 109.28%
Inventarios 30% 37% 39% 38% 37%
-Estimación por obsolescencia de Inventarios 1% 2% 1% 1% 1%
Otros Activos Corrientes 0% 0% 0% 0% 0%
Activos líquidos 41.80% 33.94% 35.04% 39.77% 40.66% 100% 81.18% 83.83% 95.13% 97.28%
Pasivo Corriente 24.20% 12.69% 10.82% 11.68% 10.37% 100% 52.42% 44.72% 48.24% 42.84%