Beruflich Dokumente
Kultur Dokumente
2007
2008
2009
2010
2,388,420
-2,321,470
66,950
2,403,183
-2,745,156
-341,973
3,286,600
-3,308,441
-21,841
3,897,163
-3,697,574
199,589
-49,655
17,295
-6,232
18,952
864
-3,780
-6,798
3,006
-55,536
-397,509
-8,179
7,156
1,350
-13,260
-6,479
-19,412
-78,125
-99,966
-7,145
4,053
10,241
-66,171
20,388
-38,634
-103,871
95,718
-2,660
6,551
1,160
-14,768
41,236
31,519
20,301
6,090
14,211
-416,921
-138,600
-416,921
-138,600
127,237
38,171
89,066
INTEGRANTES :
1)JOS LUIS HANCCO VALENCIA
2)SARAYA HUAMANI ELIAS VICTOR
AN
ANALISIS VERTICAL
2011
2012
3,236,188
-3,168,692
67,496
2,837,230
-2,651,503
185,727
-156,222
-88,726
-3,140
1,906
61,409
-52,172
8,003
-128,891
56,836
-4,869
12,643
39,873
-13,591
34,056
-80,723
90,892
27,268
63,624
-80,723
2007%
2008%
2009%
2010%
2011%
2012%
100.00
97.20
2.80
0.00
2.08
0.72
0.26
0.79
0.04
-0.16
-0.28
0.13
0.00
0.85
0.25
0.59
100.00
114.23
-14.23
0.00
2.31
-16.54
0.34
0.30
0.06
-0.55
-0.27
-0.81
0.00
-17.35
0.00
-17.35
100.00
100.66
-0.66
0.00
2.38
-3.04
0.22
0.12
0.31
-2.01
0.62
-1.18
0.00
-4.22
0.00
-4.22
100.00
94.88
5.12
0.00
2.67
2.46
0.07
0.17
0.03
-0.38
1.06
0.81
0.00
3.26
0.98
2.29
100.00
97.91
2.09
0.00
4.83
-2.74
0.10
0.06
1.90
-1.61
0.00
0.25
0.00
-2.49
0.00
-2.49
100.00
93.45
6.55
0.00
4.54
2.00
0.17
0.45
1.41
-0.48
0.00
1.20
0.00
3.20
0.96
2.24
ANALISIS
mbien que sus gastos financieros son muy altos como esta esta empresa manejando
su politica de creditos
ACTIVOS
ACTIVO CORRIENTE
Caja Bancos
Clientes
productos en proceso
productos terminados
2007
2008
60,535.00
66,119.00
58,905.00
60,454.00
329,482.00
280,503.00
1,037,782.00
1,038,425.00
1,486,704.00
1,445,501.00
246,985.00
346,061.00
-114,220.00
-128,782.00
751.00
765.00
131,153.00
46,150.00
264,669.00
265,397.00
Total Activo
Pasivos coriente
sobregiros bancarios
proveedores
cuentas por pagar diversas (socios)
TOTAL PACIVO CORRIENTE
beneficios sociales alos trabajadores PASIVO NO
CORRIENTE
1,751,373.00
1,710,898.00
5,809.00
16,768.00
691,230.00
102,102.00
Total Pasivo
capital
reserva legal
resultados legal y acumulados
utilidad del ejercicio
Total del patrimonio
activo fijo
Inmueble maquinaria y equipo
Depreciacin
Intangibles
Cargas diferidas
Otras cuentas del activo no corriente
ACTIVO NO CORRIENTE
1,203.00
829,200.00
1,775,902.00
1,526,239.00
1,894,772.00
3,450.00
7,594.00
1,529,689.00
1,902,366.00
85,242.00
86,692.00
10,000.00
136,442.00
138,761.00
-416,921.00
231,684.00
-191,468.00
1,761,373.00
1,710,898.00
variacion de ef
patrimonio promedio
nota se incremento la deperciacin en 5000 por que no cuadraba el total activo y eltotal pasivo y patrimonio del 2008
-39,535.00
-449,271.00
capital de trabajo promedio
Analisis vertical
2009
2012
2007%
2008%
2009%
2010%
2011%
2012%
31,463.00
2010
392,034.00
2011
182,684.00
7,958
3.46
3.86
1.86
20.74
9.33
0.36
65,004.00
65,311.00
95,966.00
118,656
3.36
3.53
3.84
3.46
4.90
5.34
236,070.00
427,535.00
496,051.00
219,740
18.81
16.40
13.95
22.62
25.34
9.90
1,054,723.00
642,026.00
850,471.00
1,475,134
59.26
60.69
62.31
33.97
43.44
66.43
1,387,260.00
1,526,906.00
1,625,172.00
84.89
84.49
81.96
80.79
83.00
82.03
401,648.00
428,124.00
547,076.00
638,524
14.10
20.23
23.73
22.65
27.94
28.76
-158,500.00
-170,778.00
-222,389.00
-244,601
-6.52
-7.53
-9.36
-9.04
-11.36
-11.02
779.00
3,284.00
3,627.00
3,627
0.04
0.04
0.05
0.17
0.19
0.16
4,476.00
1,431
0.00
0.07
0.13
0.04
0.23
0.06
7.49
2.70
3.50
5.38
0.00
0.00
15.11
15.51
18.04
19.21
17.00
17.97
2,220,469.00 100.00
100.00
100.00
100.00
100.00
100.00
2,137.00
776.00
59,243.00
101,773.00
305,307.00
363,179.00
332,790.00
1,692,567.00
1,890,085.00
1,957,962.00
45,379.00
93,113.00
238,018.00
1,821,488.00
398,981.00
946
0.33
0.98
2.68
0.00
0.00
0.04
285,650.00
363,005
39.24
5.97
5.50
12.59
14.59
16.35
169,979
47.08
103.80
1.02
0.05
4.40
7.66
0.20
0.44
0.91
1.46
2.22
2.38
86.85
111.19
10.11
14.11
21.21
26.43
4.84
5.07
114.52
103.23
99.65
89.10
0.57
0.00
0.00
0.00
0.00
0.00
17,211.00
924.00
86,112.00
155,703.00
238,942.00
371,762.00
15,332.00
27,687.00
43,467.00
171,035.00
266,629.00
415,229.00
1,938,292.00
1,951,150.00
1,951,150.00
533,930.00
52,914
586,844.00
1,978,418
-278,160.00
-416,760.00
-327,694.00
-408,417
7.75
8.11
-16.43
-22.05
-16.74
-18.39
-138,600.00
89,066.00
-80,723.00
63,624
0.00
-24.37
-8.19
4.71
-4.12
2.87
1,521,532.00
1,623,456.00
1,542,733.00
1,633,625.00
1,692,567.00
1,890,085.00
1,957,962.00
2,220,469.00
100.00
100.00
100.00
100.00
100.00
100.00
total
variacion de efectivo equivalente
nio promedio
1,060,260.33
1,287,964.00
1,253,410.00
1,287,558.00
Analisis horizontal
2009-2010
2007-2008
2011-2012
Origen
2011-2012
Origen
aplicacin
aplicacin
Origen
aplicacin
-174726.00
-0.96
0.00
5,584.00
360,571.00
174,726.00
0.00
22690.00
0.24
0.00
1,549.00
307.00
0.00
22,690.00
-276311.00
-0.56
48,979.00
191,465.00
276,311.00
0.00
624663.00
0.73
0.00
624,663.00
196316.00
0.12
91448.00
0.17
99,076.00
0.00
91,448.00
-22212.00
0.10
14,562.00
22,212.00
0.00
0.00
0.00
14.00
0.00
0.00
-3045.00
-0.68
3,045.00
0.00
0.00
0.00
643.00
412,697.00
26,476.00
12,278.00
2,505.00
1,203.00
0.00
1,361.00
85,003.00
66191.00
0.20
262507.00
0.13
946.00
S/.
77355.00
0.27
83867.00
0.97
162168.00
0.44
9447.00
0.22
42,530.00
10,959.00
S/.
S/.
S/.
946,702.00
S/.
4,144.00
S/.
1,450.00
589,128.00 S/.
45,379.00 S/.
946.00
S/.
77,355.00
16,287.00 S/.
83,867.00
9,447.00
144,905.00
S/.
S/.
12,355.00
S/.
S/.
12,858.00
S/.
27,268.00 S/.
S/.
S/.
138,600.00 S/.
S/.
0.00
171615.00
0.41
27268.00
0.01
S/.
-80723.00
0.25
S/.
144347.00
-1.79
S/.
90892.00
0.06
S/.
S/.
10,000.00
2,319.00
-
S/.
S/.
416,921.00 S/.
1,099,556.00 S/.
1,138,680.00 S/.
227,666.00
824,120.00 S/.
S/.
144,347.00 S/.
824,120.00 S/.
819,524.00 S/.
80,723.00
-
819,524.00
PRINCIPALES RAT
INDICES DE
LIQUIDEZ
INDICES DE
EFICIENCIA
INDICES DE
SOLVENCIA
Activo Corriente
Pasivo Corriente
Act. Cte. - Exist. - Gtos. Pag. Antic.
Pasivo Corriente
Caja y Bancos + Valores Negociables
LIQUIDEZ GENERAL
LIQUIDEZ ACIDA
PRUEBA DEFENSIVA
Pasivo Corriente
CAPITAL DE TRABAJO
ROTACION DE
CUENTAS POR COBRAR
PERIODO PROMEDIO
DE COBRANZA
ROTACIN DE
CUENTAS POR PAGAR
PERIODO PROMEDIO
DE PAGO
ROTACIN DE
INVENTARIOS
ROTACIN DE
INVENTARIOS
ROTACIN DEL
CAPITAL DE TRABAJO
MARGEN BRUTO
MARGEN OPERATIVO
GRADO DE
ENDEUDAMIENTO
GRADO DE PROPIEDAD
ENDEUDAMIENTO
PATRIMONIAL
Ventas Netas
Prom. Ctas. Por Cob. Comerciales
Prom. Ctas. Por Cob. Comerciales x 365
Ventas Netas
Compras
Prom. Ctas por Pagar Comerciales
Prom. Ctas por Pagar Comerciales x 365
Compras
Costo de ventas
Inventario Promedio
Inventario Promedio x 365
Costo de ventas
Ventas Netas
Capital de Trabajo Promedio
Ventas Netas
Activo Total Promedio
Ventas Netas
Activo Fijo Promedio
Utilidad Bruta
Ventas
Utilidad Operativa
Ventas
Pasivo Total
Activo Total
Patrimonio Total
Activo Total
Pasivo Total
Patrimonio Total
=
=
INDICES DE
SOLVENCIA
INDICES DE
RENTABILIDAD
COBERTURA DE
GASTOS FINANCIEROS
RENTABILIDAD DEL
PATRIMONIO
RENTABILIDAD DEL
ACTIVO
RENTABILIDAD SOBRE
VENTAS
2008
2009
2010
2011
2012
0.97
0.76
8.91
6.39
4.37
3.41
exit falta
exit falta
exit falta
exit falta
exit falta
exit falta
falta valores
negociables
falta valores
negociables
falta valores
negociables
falta valores
negociables
falta valores
negociables
falta valores
negociables
-39535.00
-449271.00
1231557.00
1287964.00
1253410.00
1287558.00
3.46
23.54
35.30
16.37
11.33
7.82
105.63
15.51
10.34
22.29
32.22
46.70
no hay
compras
no hay compras
no hay compras
no hay compras
no hay
compras
no hay compras
no hay compras
no hay compras
exit falta
exit falta
exit falta
exit falta
exit falta
exit falta
3.13
3.15
4.31
5.11
4.25
3.72
1.28
1.28
1.76
2.08
1.73
1.52
7.42
7.47
10.22
12.11
10.06
8.82
0.03
-0.14
-0.01
0.05
0.02
0.07
0.01
-0.17
-0.03
0.02
-0.03
0.02
0.87
1.11
0.10
0.14
0.21
0.26
0.13
-0.11
0.90
0.86
0.79
0.74
6.60
-9.94
0.11
0.16
0.27
0.36
0.01
-0.39
-0.13
0.08
-0.08
0.06
0.01
-0.22
-0.07
0.05
-0.04
0.03
0.01
-0.17
-0.04
0.02
-0.02
0.02
promedio
761947.17
1870559.00
321720.50
1060260.33
1870559.00