PATRIMONIAL

FINANCIERO
ECONOMICO DE
LA EMPRESA
INTEGRANTES:
SANTOS VENTURA ORTIZ
EMANUEL UGARTE TOROMAYO
BEIMAR AGUSTIN ZENTENO MICO
LEANDRO ORTIZ
 La interpretación de las
cuentas
Los estados financieros son documentos, en donde se recogen de una manera ordenada un
conjunto de datos sobre la empresa.
Los datos mas importantes son:
• El balance.
• Las cuentas perdidas.
• Las ganancias.

Se necesita un examen mas elaborado de los datos para saber si la empresa presenta una
buena o mala situación o si esta actuando adecuadamente.

Este estudio se lleva a cabo con el objetivo de conseguir una información que tiene utilidad
para los diferentes agentes económicos relacionados con la empresa:
 TIPOS DE
ANALISIS
II. Análisis
I. Análisis patrimonial
Es el estudio de la estructura
financiero
pretende conocer la
patrimonial de la empresa solvencia y liquidez de sus
ayudando así a conocer la inversiones, es decir, la
situación económica capacidad de la empresa
financiera y su evolución a lo para atender sus
largo del tiempo obligaciones a corto y a
largo plazo.
III. Análisis
económico
estudia los resultados de la
empresa a partir de la cuenta
de pérdidas y ganancias para
obtener la productividad, el
crecimiento de la empresa y
sus expectativas de futuro.
 El Fondo de Maniobra y el análisis
patrimonial de la empresa
El análisis patrimonial tiene como finalidad estudiar la estructura y la composición del
activo (estructura económica) y del pasivo (estructura financiera), las relaciones entre las
diferentes masas patrimoniales y el equilibrio financiero; para ello se toma la información
aportada por el Balance de situación.

El Fondo de
Maniobra
Es la parte del activo corriente o circular de una empresa financiada con deuda a largo
plazo, es decir con pasivo no corriente o fijo.
Se calcula mediante la diferencia entre el activo corriente y deudas a corto plazo controlar o
valorar nuestro fondo de maniobra es muy importante para garantizar la liquidez y
solvencia de una empresa a coto plazo.
 Interpretación Del Fondo de
Formul
aManiobra
FM = Activo Corriente –
Pasivo Corriente
FM =Patrimonio Neto + Pasivo No Corriente –
Activo No Corriente
FM es positivo FM negativo
(AC>PC) (AC>PC)
significa que parte del activo circulante implica que parte del inmovilizado está siendo subvencionado
está siendo financiado con recursos con deudas a corto plazo, lo cual señala un desequilibrio
permanentes (propios y ajenos a largo financiero. Tan sólo determinadas empresa, como las grandes
plazo), lo que indica que la empresa superficies, en donde los plazos de cobro resultan más
mantiene un correcto equilibrio pequeños que los plazos de pagos, pueden mantener estas
financiero. posiciones sin provocar tensiones de liquidez.
TIPOS DE EQUILIBRIOS O
EQUILIBRIO
DESEQUILIBRIOS
0 EQUILIBRIO FINANCIEROS
0 FINANCIERO
FINANCIERO NORMAL o
1 TOTAL 2 SITUACIÓN
FINANCIERA
DESEQUILIBRIO DESEQUILIBRIO
0 FINANCIERO A
0 NORMAL
FINANCIERO A L/P
3 C/P o DE 4 o SITUACIÓN
SUSPENSIÓN DE FINANCIERA
PAGOS INESTABLE
EQUILIBRIO
FINANCIERO
Cuando el Activo No Corriente y el Activo Corriente están totalmente financiados por los
recursos propios o neto patrimonial. No existe endeudamiento; todo el activo está siendo
financiado por recursos propios (Activo=Neto)

TOTAL
EQUILIBRIO FINANCIERO NORMAL o
SITUACIÓN FINANCIERA
Cuando todo el Activo No Corriente y parte del Activo NORMAL
Corriente están íntegramente
financiados por recursos propios y por recursos ajenos a L/P.
 DESEQUILIBRIO FINANCIERO A C/P o
DEunaSUSPENSIÓN
Cuando parte del Activo No CorrienteDE PAGOS
está siendo financiado con recursos ajenos a c/p
(pasivo corriente) además de financiar al Activo Corriente. Esta situación puede desembocar en
la suspensión de pagos, pues cuando tengamos que hacer frente al pago de la parte del Activo
No Corriente que está financiando con recursos a c/p, tendremos problemas de liquidez.
DESEQUILIBRIO FINANCIERO A L/P o SITUACIÓN
FINANCIERA INESTABLE
Cuando el Activo está financiado íntegramente por recursos ajenos (el neto o los recursos
propios no existen). Existen importantes problemas de solvencia, lo que llevará aparejado el
inicio de un proceso de concurso de acreedores; la liquidación de los activos será el mecanismo
con el que los administradores judiciales harán posible que los acreedores de la empresa
puedan hacer efectivas sus deudas con la misma.
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