Beruflich Dokumente
Kultur Dokumente
1. Elaboracion del analisis de estados financieros segun analisis vertical y horizontal. De sus conclusiones.
2. Elabore los Estados de flujo de efectivos para los anios 1998 y 1999.
3. Elabore el caso Distribuidora Martinez SA
Attlinks SA
Balance General al 31 de diciembre, 2002
Efectivo $ 6,718
Attlinks SA
Estado de Resultados al 31 de diciembre, 2002
$ 1,220,936
$ 198,584
$ 1,542,270
e diciembre, 2002
FLUJO DE EFECTO
USO . APLICACION FUENTE
$ 1,201,200
-$ 5,728,000
-$ 680,000
-$ 116,960
-88000
169056
$ 115,632
Attlinks SAC
Balance General al 31 de diciembre, 2002
Analisis Horizontal
ANALISIS AñO PTE
2014 2014
ACTIVOS
VERTICAL %
Activos Circulante F/D A/D VARIAC/% %
Efectivos 0.61% S/. 9,000 F A 23.59% 123.59%
Inversiones Temporales 3.31% S/. 48,600 F A 57.06% 157.06%
Cuentas por Cobrar 23.91% S/. 351,200 F D -46.96% 53.04%
Inventarios 48.69% S/. 715,200 F/D D -26.82% 73.18%
Total Activo Cte 76.53% S/. 1,124,000 D D -33.01% 66.99%
Activos Fijos 33.43% S/. 491,000 F/D D -59.32% 40.68%
(-) deprec. Acum. -9.95% S/. -146,200 F/D D -44.44% 55.56%
Total Act nio Cte 23.47% S/. 344,800
Total Activos 100.00% S/. 1,468,800 -43.97% 56.03%
Pasivo y Capital
Cuentas x Pagar 16.72% S/. 245,600 F D -42.10% 57.90%
Otras ctas x pagar 13.97% S/. 205,208 F D -69.10% 30.90%
Imp renta por pagar 2.99% S/. 43,980 -179.92% -79.92%
Total Pasivo Circulante 33.69% S/. 494,788 -52.11% 47.89%
Deuda a largo plazo 22.02% S/. 323,432 F D -67.66% 32.34%
Total Pasivo no Circulante 22.02% S/. 323,432
Total Pasivo 55.71% S/. 818,220 F D -59.76% 40.24%
Capital Comun 31.32% S/. 460,000 0.00% 100.00%
Utilidades Neta 12.98% S/. 190,580 48.42% 148.42%
Total Patrimonio 44.29% S/. 650,580
Total Pasivo y Patrimon 100.00% S/. 1,468,800
S/. -
2014 2013
RENTABILIDAD
1.- margen bruto
utilidad bruta 568,000 S/. 806,400
16.55% 13.82%
ventas totales 3,432,000 S/. 5,834,400
6.- R.O.A.
utilidad operativa 209,100 S/. 289,440
14.24% 11.04%
activo 1,468,800 S/. 2,621,536
7.- R.O.I.
utilidad neta 190,580 S/. 128,408
12.98% 4.90%
activo 1,468,800 S/. 2,621,536
Attlinks SAC
2002 Estado de Resultados al 31 de dici
Analisis Horizontal
AñO BASE ANALISIS
2013 2013 2014 F/D A/D
Ventas S/. 3,432,000 D D
VERTICAL %
- Costo de ventas -S/. 2,864,000 F/D D
S/. 7,282 100% 0.28% (=)utilidad bruta S/. 568,000
S/. 30,944 100% 1.18% Otros gastos -S/. 340,000 F/D D
S/. 662,160 100% 25.26% Depreciacion -S/. 18,900
S/. 977,360 100% 37.28% Utilidad ope S/. 209,100 F D
S/. 1,677,746 100% 64.00%
S/. 1,206,950 100% 46.04% Gastos por interese -S/. 62,500 F D
-S/. 263,160 100% -10.04% Util ant de i S/. 146,600 D D
S/. 943,790 100% 36.00% 30% Impuestos 30% S/. 43,980 F D
S/. 2,621,536 100% 100% Utilidad Neta S/. 190,580
VARIAC/% % 2013
41.18% 58.82% S/. 5,834,400 100%
43.04% 56.96% -S/. 5,028,000 100%
S/. 806,400
15.00% 85.00% -S/. 400,000 100%
-S/. 116,960 100%
27.76% 72.24% S/. 289,440 100%
100%
41.04% 58.96% -S/. 106,000 100%
20.08% 79.92% S/. 183,440 100%
20.08% 79.92% S/. 55,032 100%
S/. 128,408 100%
0
analisis horizo
AñO PTE
2016
analisis tendencias
ACTIVOS
F/D A/D
Activos Circulante
10 Efectivos S/. 120,000 F A
11 Inversiones Temporales S/. 50,000 D D
12 Cuentas por Cobrar S/. 450,000
14 ctas x cib acc soc y pers S/. 80,000
16 otras ctasx cobrar S/. 50,000
20 Inventarios S/. 600,000
Total Activo Cte S/. 1,350,000
30 inv mobiliarias S/. 350,000
36.6 desv inv mobili S/. 80,000
33 Activos Fijos S/. 2,000,000
39.1 (-) deprec. Acum. S/. 500,000
Total Act nio Cte S/. 2,930,000
Total Activos S/. 4,280,000
Pasivo y Capital
44.11 igv x pagar S/. 120,000
41.1 rem x pagar S/. 90,000
42.1 Cuentas x Pagar comer S/. 390,000
46.1 Otras ctas x pagar S/. 250,000
40.17 Imp renta por pagar S/. 110,000
Total Pasivo Circulante S/. 960,000
42.3l/p letras x pagar l/p 280000
45.1l/p Deuda a largo plazo banco S/. 450,000
Total Pasivo no Circulante S/. 730,000
Total Pasivo S/. 1,690,000
50 Capital Comun S/. 2,340,000
59 Utilidades Neta S/. 250,000
Total Patrimonio S/. 2,590,000
Total Pasivo y Patrimon S/. 4,280,000 S/. -
VARIAC/% %
20.00% 120.00% S/. 100,000 100% interpretacion
44.44% 55.56% S/. 90,000 100%
S/. 280,000 100%
S/. 70,000
S/. 120,000
S/. 450,000 100%
S/. 1,110,000 100%
S/. 260,000
S/. 10,000
S/. 2,500,000 100%
S/. 700,000 100%
S/. 3,200,000 100%
S/. 4,310,000 100%
S/. 160,000
S/. 80,000
S/. 425,000 100%
S/. 300,000 100%
S/. 125,000 100%
S/. 850,000 100%
S/. 340,000
S/. 300,000 100%
S/. 640,000
S/. 1,490,000 100%
S/. 2,340,000 100%
S/. 480,000 100%
S/. 2,820,000 100%
S/. 4,310,000 100% S/. -
m 30 minutos