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ADMINISTRACIN
FINANCIERA
CODIGO 102022
SIGUIENTE
INTEGRANTES DEL EQUIPO DE TRABAJO
GRUPO N:
INICIO
QUIPO DE TRABAJO
102022_84
IDENTIFICACIN (C.C.)
1085332647
1085635831
1085299795
SIGUIENTE
INICIO ANTERIOR
INSTRUCCIONES
1. Leer las bases tericas y el Glosario referentes al anlisis vertical, anlisis horizontal e indicadores financieros, dispuestos en
entorno de conocimiento
2. En la hoja ESTADOS FINANCIEROS realizar los clculos relativos a la variacin absoluta y relativa en los estados financieros, re
anlisis vertical, el anlisis horizontal y el clulo de los datos mnimos para el anlisis financiero.
3. Para desarrollar los escenarios planteados consulte y apyese en las referencias requeridas y complementarias disponibles
entorno de conocimiento.
4. Descargue el objeto virtual de informacin OVI denominado Ejemplo de interpretacin de estados financieros para elabora
diagnstico en el entorno de conocimiento, para tener un referente a la hora de realizar su diagnstico financiero, se recomie
revise detenidamente pues es un apoyo fundamental en para el buen desarrollo de la actividad requerida.
5. En la hoja INDICADORES realizar los clculos necesarios de los indicadores financieros para continuar con el esquema, de ma
que pueda interpretar la situacin para realizar un diagnstico basado en la situacin financiera encontrada.
7. En la hoja INFORME deben plasmar su redaccin colaborativa del diagnstico financiero producto del anlisis de los indicado
financiero relacionados en el rbol de rentabilidad
8. En la hoja de CONCLUSIONES cada estudiante debe aportar mnimo una conclusin y una recomendacin, adems incluir la
bibliografa utilizada.
ANTERIOR SIGUIEN
INICIO
NTERIOR SIGUIENTE
nancieros, dispuestos en el
lementarias disponibles en el
SIGUIENTE
INICIO ANTERIOR SIGUIENTE
800,000,000
745,890,805
655,875,930
600,000,000
473,674,238 403,831,167 408,886,523
479,179,586
365,296,635
400,000,000 324,299,537
281,801,114
223,208,777
233,683,438
200,000,000
- 5,289,227
AO 2 AO 3 AO 4 AO 5 AO 6
(140,276,527)
(200,000,000) (201,538,139)
(339,544,651)
(400,000,000)
CLCULOS PARA A
CLCULOS PARA ANLISIS VERTICAL AOS 2 VS 1 AOS 3 VS 2
AO 6 AO 1 AO 2 AO 3 AO 4 AO 5 AO 6 V. ABSOLUTA V. RELATIVA V. ABSOLUTA V. RELATIVA
1,002,862,622 27.17% 27.86% 23.97% 39.20% 24.93% 38.31% 3,062,671 0.46% 50,522,558 -7.49%
12,410,882 6.93% 2.03% 0.96% 9.96% 1.28% 0.47% 122,252,046 -71.32% 24,123,725 -49.08%
9,803,116 0.55% 1.59% 0.18% 0.43% 0.21% 0.37% 24,897,639 182.72% 33,863,205 -87.90%
2,607,766 6.38% 0.44% 0.78% 9.54% 1.07% 0.10% 147,149,685 -93.26% 9,739,480 91.65%
187,000,000 5.47% 5.58% 5.19% 10.40% 8.37% 7.14% - 0.00% - 0.00%
187,000,000 5.47% 5.58% 5.19% 10.40% 8.37% 7.14% - 0.00% - 0.00%
758,121,691 13.15% 18.02% 16.76% 17.75% 14.06% 28.96% 111,181,402 34.19% 80,655 0.02%
130,904,622 9.66% 14.25% 12.13% 5.08% 8.10% 5.00% 106,136,124 44.43% 29,170,919 -8.45%
0.25% 0.23% 0.03% 0.13% 0.00% 0.00% 636,769 -10.24% 4,839,215 -86.70%
16,059,140 0.00% 0.00% 0.00% 2.91% 2.94% 0.61% - NA - NA
15,600,000 0.18% 0.07% 0.33% 2.03% 0.33% 0.60% 2,821,067 -62.69% 6,897,752 410.84%
2.23% 2.27% 2.11% 1.93% 0.00% 0.00% - 0.00% - 0.00%
0.20% 0.11% 0.03% 0.00% 0.00% 0.00% 2,232,796 -45.17% 2,058,893 -75.95%
22,983,425 0.51% 0.94% 1.37% 0.00% 0.51% 0.88% 10,233,780 81.04% 12,760,068 55.81%
50,000 0.07% 0.07% 0.17% 0.02% 0.03% 0.00% 189,180 -10.48% 2,810,250 173.84%
567,312,567 0.01% 0.00% 0.12% 5.42% 1.86% 21.67% 350,000 -100.00% 3,000,000 NA
22,804,285 1.19% 1.25% 0.75% 0.69% 0.79% 0.87% 1,041,310 3.55% 10,930,151 -35.98%
- 17,592,348 -1.15% -1.18% -0.26% -0.46% -0.49% -0.67% - 0.00% 21,611,763 -75.81%
45,330,049 1.61% 2.23% 1.06% 1.08% 1.23% 1.73% 14,133,315 35.44% 26,479,488 -49.02%
45,330,049 1.61% 2.23% 1.06% 1.08% 1.23% 1.73% 14,133,315 35.44% 26,479,488 -49.02%
1,165,060,116 54.29% 53.56% 58.75% 45.04% 54.94% 44.50% 44,655,891 -3.33% 232,776,704 17.94%
1,165,060,116 54.29% 53.56% 58.75% 45.04% 54.94% 44.50% 44,655,891 -3.33% 232,776,704 17.94%
274,036,635 12.33% 12.79% 11.89% 9.80% 12.26% 10.47% 5,000,000 1.64% - 0.00%
4.22% 0.00% 0.00% 0.00% 0.00% 0.00% 104,422,143 -100.00% - NA
658,793,546 23.35% 28.48% 26.49% 23.08% 29.47% 25.16% 112,563,410 19.50% - 0.00%
241,817,347 7.92% 8.11% 8.90% 8.22% 10.82% 9.24% 463,712 0.24% 35,304,650 17.98%
0.45% 0.45% 0.42% 0.00% 0.00% 0.00% 356,838 -3.19% - 0.00%
0.76% 0.86% 1.01% 0.00% 0.00% 0.00% 2,029,272 10.80% 5,483,830 26.33%
441,802,313 25.16% 25.13% 33.05% 15.21% 19.77% 16.88% 13,304,928 -2.14% 252,102,800 41.43%
- 451,389,725 -19.91% -22.25% -23.00% -11.27% -17.38% -17.24% 46,628,376 9.47% 60,114,576 11.16%
450,000,000 18.54% 18.58% 17.28% 15.76% 20.13% 17.19% 8,378,892 -1.83% - 0.00%
0.34% 0.00% 0.00% 0.00% 0.00% 0.00% 8,378,892 -100.00% - NA
0.26% 0.00% 0.00% 0.00% 0.00% 0.00% 6,378,401 -100.00% - NA
0.08% 0.00% 0.00% 0.00% 0.00% 0.00% 2,000,491 -100.00% - NA
450,000,000 18.21% 18.58% 17.28% 15.76% 20.13% 17.19% - 0.00% - 0.00%
450,000,000 18.21% 18.58% 17.28% 15.76% 20.13% 17.19% - 0.00% - 0.00%
2,617,922,738 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 49,972,112 -2.02% 182,254,146 7.53%
#VALUE! #VALUE! #VALUE! 0.00% 0.00% 0.00% #VALUE! NA #VALUE! NA
577,596,058 26.60% 26.08% 12.55% 3.05% 7.57% 22.06% 25,819,421 -3.93% 304,817,477 -48.26%
224,164,317 16.20% 16.27% 9.37% 0.55% 4.31% 8.56% 6,370,487 -1.59% 150,123,642 -38.09%
224,164,317 16.20% 16.27% 9.37% 0.55% 4.31% 8.56% 6,370,487 -1.59% 150,123,642 -38.09%
60,930,766 1.23% 1.16% 1.03% 0.48% 0.66% 2.33% 2,431,633 -7.97% 1,271,370 -4.53%
60,930,766 1.23% 1.16% 1.03% 0.48% 0.66% 2.33% 2,431,633 -7.97% 1,271,370 -4.53%
196,065,455 6.71% 5.79% 1.14% 0.52% 0.10% 7.49% 25,553,249 -15.41% 110,717,148 -78.91%
6,013,824 1.18% 1.48% 0.77% 0.47% 0.04% 0.23% 6,639,364 22.75% 15,818,249 -44.15%
5.24% 3.96% 0.30% 0.00% 0.00% 0.00% 33,641,711 -25.95% 88,090,120 -91.76%
75,000,000 0.00% 0.00% 0.00% 0.00% 0.00% 2.86% - NA - NA
1,395,173 0.08% 0.04% 0.05% 0.05% 0.05% 0.05% 1,125,543 -55.75% 329,940 36.93%
114,668 0.02% 0.00% 0.01% 0.00% 0.01% 0.00% 303,124 -75.41% 96,984 98.12%
4,251,968 0.11% 0.19% 0.01% 0.00% 0.00% 0.16% 1,721,895 62.10% 4,240,696 -94.35%
109,289,822 0.07% 0.12% 0.00% 0.00% 0.00% 4.17% 1,155,870 62.85% 2,995,007 -100.00%
2,534,135 1.44% 1.01% 0.03% 0.06% 0.05% 0.10% 11,115,183 -31.18% 23,819,579 -97.11%
1.41% 0.98% 0.00% 0.03% 0.00% 0.00% 10,937,000 -31.45% 23,834,000 -100.00%
0.01% 0.00% 0.00% 0.00% 0.02% 0.00% 204,483 -92.75% 15,979 -100.00%
2,534,135 0.03% 0.03% 0.03% 0.03% 0.04% 0.10% 26,300 4.04% 30,400 4.48%
93,901,385 0.86% 1.56% 0.92% 1.44% 2.44% 3.59% 16,693,330 78.72% 13,899,492 -36.68%
22,879,173 0.34% 0.68% 0.05% 0.00% 0.00% 0.87% 8,010,514 95.69% 15,022,348 -91.70%
35,352,925 0.42% 0.74% 0.70% 0.89% 1.48% 1.35% 7,432,761 71.48% 513,194 2.88%
4,128,082 0.05% 0.09% 0.09% 0.11% 0.19% 0.16% 882,628 67.79% 107,789 4.93%
36,078 0.05% 0.05% 0.06% 0.06% 0.00% 0.00% - 0.00% 535,250 47.20%
31,505,127 0.00% 0.02% 0.01% 0.38% 0.77% 1.20% 367,427 NA 33,377 -9.08%
0.15% 0.28% 0.07% 0.00% 0.00% 0.00% 2,957,801 78.16% 4,986,246 -73.96%
0.15% 0.28% 0.07% 0.00% 0.00% 0.00% 2,957,801 78.16% 4,986,246 -73.96%
1,073,571,008 36.89% 34.28% 48.39% 64.17% 53.73% 41.01% 81,493,111 -8.94% 429,923,325 51.78%
1,025,989,511 30.52% 30.68% 47.72% 49.46% 50.23% 39.19% 11,184,169 -1.48% 499,621,945 67.23%
1,025,989,511 30.52% 30.68% 47.72% 49.46% 50.23% 39.19% 11,184,169 -1.48% 499,621,945 67.23%
46,870,207 4.60% 2.68% 0.62% 4.66% 2.10% 1.79% 48,750,000 -42.86% 48,750,000 -75.00%
46,870,207 4.60% 2.68% 0.62% 4.66% 2.10% 1.79% 48,750,000 -42.86% 48,750,000 -75.00%
711,290 1.77% 0.91% 0.05% 10.05% 1.41% 0.03% 21,558,942 -49.34% 20,948,620 -94.64%
711,290 1.77% 0.91% 0.05% 10.05% 1.41% 0.03% 21,558,942 -49.34% 20,948,620 -94.64%
711,290 1.77% 0.11% 0.05% 9.59% 0.06% 0.03% 41,016,270 -93.87% 1,491,292 -55.71%
0.00% 0.80% 0.00% 0.47% 1.34% 0.00% 19,457,328 NA 19,457,328 -100.00%
1,651,167,066 63.49% 60.36% 60.94% 67.22% 61.30% 63.07% 107,312,532 -6.84% 125,105,848 8.56%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% - NA - NA
272,916,098 8.09% 8.26% 7.68% 7.01% 12.21% 10.42% - 0.00% - 0.00%
272,916,098 8.09% 8.26% 7.68% 7.01% 12.21% 10.42% - 0.00% - 0.00%
38,643,285 0.40% 0.48% 0.57% 0.78% 1.24% 1.48% 1,593,914 15.94% 3,199,888 27.60%
38,643,285 0.40% 0.48% 0.57% 0.78% 1.24% 1.48% 1,593,914 15.94% 3,199,888 27.60%
2.95% 3.01% 2.80% 2.55% 0.00% 0.00% - 0.00% - 0.00%
2.95% 3.01% 2.80% 2.55% 0.00% 0.00% - 0.00% - 0.00%
176,794,393 1.92% 2.37% 2.19% 1.89% 4.94% 6.75% 9,923,859 20.93% 192,122 -0.34%
176,794,393 1.92% 2.37% 2.19% 1.89% 4.94% 6.75% 9,923,859 20.93% 192,122 -0.34%
28,401,897 4.94% 6.94% 8.53% 4.79% 0.18% 1.08% 45,822,647 37.49% 54,140,532 32.22%
28,401,897 4.94% 6.94% 8.53% 4.79% 0.18% 1.08% 45,822,647 37.49% 54,140,532 32.22%
450,000,000 18.21% 18.58% 17.28% 15.76% 20.13% 17.19% - 0.00% - 0.00%
450,000,000 18.21% 18.58% 17.28% 15.76% 20.13% 17.19% - 0.00% - 0.00%
966,755,673 36.51% 39.64% 39.06% 32.78% 38.70% 36.93% 57,340,420 6.35% 57,148,298 5.95%
2,617,922,738 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 49,972,112 -2.02% 182,254,146 7.53%
188,645,553
401,013,238
- 212,367,685
1,165,060,116
1,250,153,828
231,866,130
AO 6
61,966,589
43,970,147
317,652,001
AO 6
408,886,523
62,817,672
346,068,851
114,202,721
231,866,130
62,817,672
294,683,802
- 298,374,455
- 62,817,672
655,875,930
-
176,696,343
479,179,586
655,875,930
408,886,523
479,179,586
AO 6
14.13%
1,250,153,828
966,755,673
2,216,909,500
56%
44%
100%
7.97%
5.34%
5%
8.00%
0.50
0.933203
7.80%
CLCULOS PARA ANLISIS HORIZONTAL
AOS 4 VS 3 AOS 5 VS 4 AOS 6 VS 5
V. ABSOLUTA V. RELATIVA V. ABSOLUTA V. RELATIVA V. ABSOLUTA V. RELATIVA
404,206,664 6.86% 442,589,811 7.03% 134,759,205 2.00%
374,830,038 7.15% 515,642,011 9.18% 221,194,578 3.61%
56,744,486 9.92% 148,650,952 -23.63% 59,620,180 -12.41%
361,285 -23.10% 1,172,410 -97.49% 30,191 -100.00%
25,500,001 -52.31% 62,879,846 270.45% 84,267,775 -97.84%
2,400,000 NA 1,200,000 50.00% 1 0.00%
3,906,574 -16.01% 12,691,316 61.94% 57,482,771 173.24%
- NA - NA - NA
252,230,640 5.50% 365,545,102 7.55% 150,397,778 2.89%
252,230,640 5.50% 365,545,102 7.55% 150,397,778 2.89%
252,230,640 5.50% 365,545,102 7.55% 150,397,778 2.89%
151,976,024 11.68% 77,044,709 5.30% 15,638,574 -1.02%
37,855,199 13.39% 46,869,714 14.62% 12,380,240 -3.37%
33,009,767 32.89% 41,574,950 31.17% 9,135,819 -5.22%
3,057,568 6.84% 10,566,699 22.12% 33,741,701 -57.84%
3,483,810 44.49% 4,351,267 -38.46% 63,013 -0.90%
487,019 37.48% 343,129 19.21% 1,084,497 -50.92%
1,642,695 -15.14% 3,598,506 39.10% 8,585,290 -67.06%
12,992,335 -32.33% 5,998,891 22.06% 10,466,899 31.54%
555,159 7.19% 3,974,573 -48.01% 564,395 -13.11%
5,422,584 -24.76% 24,844,644 150.74% 13,197,642 -31.93%
22,192,979 236.54% 23,393,678 -74.09% 38,959,758 476.17%
842,233 76.40% 1,944,648 -100.00% 1,069,946 NA
5,715,722 -15.28% 6,412,940 -20.24% 3,515,515 13.91%
- NA 20,001 NA 20,001 -100.00%
156,619,248 22.55% 91,855,058 -10.79% 8,313,690 -1.09%
27,234,079 9.55% 107,695,782 34.46% 105,193,777 25.03%
21,550,212 1436.68% 14,646,611 -63.54% 20,499,229 243.93%
51,386,413 195.22% 76,183,369 -98.04% 9,945,461 652.06%
42,528,896 -58.42% 42,520,745 140.48% 38,696,530 -53.16%
- NA - NA 1,218,639 NA
38,668,490 164.34% 32,477,735 -52.22% 17,535,735 -59.00%
14,127,362 -99.02% 42,827,343 30590.96% 38,191,343 -88.88%
- NA 882,000 NA 397,169 45.03%
51,268,588 62.95% 57,297,544 -43.17% 13,708,852 -18.18%
11,363,932 78.15% 13,214,551 -51.01% 410,951 -3.24%
- NA - NA - NA
12,034,495 7.30% 82,051,163 -46.40% 40,404,481 -42.62%
230,703 -2.28% 9,909,955 -100.00% 3,379,927 NA
42,498,423 -13.10% 122,030,053 43.30% 5,055,356 1.25%
17,946,195 -29.85% 24,765,670 58.73% 4,116,379 -6.15%
17,946,195 -29.85% 35,124,461 -83.30% 7,043,920 -100.00%
- NA 59,890,131 NA 2,927,541 4.89%
- NA - NA - NA
24,552,228 -9.29% 97,264,383 40.59% 9,171,735 2.72%
39,835,473 9630.66% 26,314,139 -65.38% 1,793,412 12.87%
270,485 65.39% 13,250,849 1936.93% 1,793,412 12.87%
39,564,988 NA 39,564,988 -100.00% - NA
18,568,997 8.95% 14,463,416 6.40% 55,479,871 -23.07%
13,977,765 7.01% 13,281,318 6.23% 49,830,863 -22.00%
161,468 -100.00% 993,505 NA 993,505 -100.00%
238,506 43.08% 4,201,046 530.33% 539,015 -10.79%
4,514,194 60.45% 4,012,454 -33.49% 4,116,487 -51.66%
- NA - NA - NA
- NA - NA - NA
3,285,752 -5.75% 56,486,829 104.87% 66,445,018 60.21%
CICLO DE CONVERSIN DE
EFECTIVO -11 DIAS -9 DIAS -12 DIAS -11 DIAS -11 DIAS -10 DIAS
CCE
98%
94%
104% 102%
58%
52%
55% 60%
32%
8%
30%
AO 1 AO 2 AO 3 AO 4 AO 5 A O 6
25.34
%
8%
23.10 22.73
22.11 % 22.05
AO 1 A21.66
O 2 A%
O 3 AO 4 %O 5
A A
%O 6
%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
7.09%
6.37% 6.00% 5.95%
5.51%
4.48%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
5.98%
5.23% 5.00% 5.04%
4.49%
3.81%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
4.01%
3.50% 3.35% 3.38%
3.01%
2.55%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
4.01%
3.50% 3.35% 3.38%
3.01%
2.55%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
2.57%
1.64%
0.80% 1.00% 0.97% 0.86%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
6.75%
4.94%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
11.54 10.83 10.46
% 9.58% % %
7.07% 6.79%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
64.78
%
40.43
28.67 28.57 26.93 %
23.71
% % % %
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
25.98
22.64 22.62 % 20.43
% % 18.23 16.96
% % %
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
20.43 18.23
% % % 16.96
% %
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
41.70 42.23 44.22 45.37
% % % 38.11
% 33.19 %
%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
4
DIAS
3 3
DIAS 2 DIAS
2 2
DIAS DIAS
DIAS
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
17
17 DIAS
16 16 DIAS
16
DIAS DIAS DIAS
16
DIAS
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
30 30 30 30 30
DIAS DIAS DIAS DIAS DIAS
AO 2 AO 3 AO 4 AO 5 AO 6 M I N I G R F I CO S G rfi c o s
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
-9 -10
-11 DIAS -12 -11 -11
DIAS DIAS
DIAS DIAS DIAS
212.5
7%
92.07 106.7
% 72.45 1% 63.73
% 27.22 %
%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
17.21
% 15.32
13.41 %
%
6.76%
3.85%
AO 2 AO 3 AO 4 AO 5 AO 6 M I N I G R F I CO S G rfi c o s
13.41 %
%
6.76%
3.85%
AO 2 AO 3 AO 4 AO 5 AO 6 M I N I G R F I CO S G rfi c o s
64.72
57.76 % 58.04
46.72 50.56 % % 49.57
% % %
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
26.60 26.08
% % 22.06
%
12.55
%
7.57%
3.05%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
67.22
%
63.49 63.07
% 60.94 61.30 %
60.36
% % %
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
$ $
1.66 $
$ 1.64 1.63 $
1.58 1.59
$
1.49
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
AO 2 AO 3 AO 4 AO 5 AO 6 M I N I G R F I CO S G rfi c o s
6.07
4.93 4.54 4.38
4.24 4.14
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
26.99
22.78
18.28
15.30 13.87
8.57
26.99
22.78
18.28
15.30 13.87
8.57
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
8.79%
7.28%
6.40% 6.04%
5.33% 5.34%
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
16.58 15.20
% 14.09 13.30 14.08 13.14
% % %
% %
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
AO 1 AO 2 AO 3 AO 4 AO 5 AO 6
-
- - - 59,43
103,5 94,58 91,02 0,698
64,40 8,512 - 9,557
4 156,0 -
31,32 172,1
6 90,88
2
INICIO
INFORME DE PARTICIPACIN
AUTOEVALUACIN
PARTICIP EN NMERO DE
ESTUDIANTE
LA ACTIVIDAD? APORTES
Angie Paola Chaves Portilla si 2
Dayana Katherine Rueda Si 2
Diana Karina Pantoja Si 2
COEVALUACIN
ESTUDIANTE EVALUADO ESTUDIANTE EVALUADOR
E PARTICIPACIN
VALUACIN
VALORACIN DE
OBSERVACIONES
LOS APORTES
ALUACIN
VALORACIN DE
OBSERVACIONES
LOS APORTES
El aporte tiene relacion y concuerda
con el resultado final del diagnostico
financiero ya que el fondo de maniobra
si presenta una disminucion en los
ultimos aos a comparacion de los
5 aos iniciales
Ao 4 Vs ao 3:
A pesar de que las ventas reflejan un incremento en relacin a los aos anteriore
presentando gastos muy altos que le quitan utilidad y rentabilidad a la empresa
Ao 5 Vs ao 4:
El resultado se debe al incremento de las ventas, reduccin de algunos gastos, increm
ingresos financieros
Ao 6 Vs ao 5:
Los ingresos operacionales son mayores al 2%, cto/ vtas mayores al 2,89% lo cual sign
costo incremento ms que las ventas, por lo cual la utilidad bruta es menor que 1,02 %
al ao anterior.
BIBLIOGRAFA
INICIO ANTERIOR
ANTERIOR SIGUIENTE
ANCIERO
CONCLUSIONES Y RECOMENDACIONES
De acuerdo a el anlisis vertical el costo de las ventas es superior al 70% lo cual quiere decir que est muy eleva
repercute en la empresa ya que genera una baja rentabilidad, es por eso que si se analiza la utilidad bruta esta no
para esto se recomienda analizar y replantear el margen de utilidad para que la empresa sea mas ren
ESTUDIANTE:
ESTUDIANTE:
BIBLIOGRAFA
Noetzlin, M., & Barroso, P. (2009). Administracin financiera. Crdoba, AR: El Cid Editor | apuntes. Pgina
http://bibliotecavirtual.unad.edu.co:2077/lib/unadsp/reader.action?ppg=4&docID=10311795&tm=1492486673269
Noetzlin, M., & Barroso, P. (2009). Administracin financiera. Crdoba, AR: El Cid Editor | apuntes. Pgina
http://bibliotecavirtual.unad.edu.co:2077/lib/unadsp/reader.action?ppg=5&docID=10311795&tm=1492487098669
Ramos, G. (1998). Contabilidad prctica. Mxico, D.F., MX: McGraw-Hill Interamericana. Pginas 5-14
Ramos, G. (1998). Contabilidad prctica. Mxico, D.F., MX: McGraw-Hill Interamericana. Pginas 5-14
http://bibliotecavirtual.unad.edu.co:2077/lib/unadsp/reader.action?ppg=12&docID=10433882&tm=147959793846
Ramos, G. (1998). Contabilidad prctica. Mxico, D.F., MX: McGraw-Hill Interamericana. Pginas 5-1
http://bibliotecavirtual.unad.edu.co:2077/lib/unadsp/reader.action?ppg=12&docID=10433882&tm=147959793846
Wanden-Berghe, J. & Fernandez, E. (2012). Introduccin a la contabilidad. Madrid, ES: Larousse - Ediciones Pirm
Recuperado de http://bibliotecavirtual.unad.edu.co:2077/lib/unadsp/reader.action?ppg=22&docID=11045967&tm
Alcarria, J. (2012). Introduccin a la contabilidad. Castelln de la Plana, ES: Universitat Jaume I. Servei de Comuni
Pginas 39-53.Recuperado de http://bibliotecavirtual.unad.edu.co:2077/lib/un
ppg=40&docID=11201604&tm=1479598755395
Diguez, J. (Ed.). (2015). Contabilidad financiera: el plan general de contabilidad. Madrid, ESPAA: Larousse -
Pginas 31-34.Recuperado de http://bibliotecavirtual.unad.edu.co:2077/lib/un
ppg=32&docID=11231132&tm=1479599044988
Sinisterra, G. & Polanco, L. (2009). Contabilidad administrativa (4a. ed.). Bogot, CO: Ecoe Ediciones. Pginas 30
http://bibliotecavirtual.unad.edu.co:2077/lib/unadsp/reader.action?ppg=46&docID=10515176&tm=147959981549
Sinisterra, G. & Polanco, L. (2009). Contabilidad administrativa (4a. ed.). Bogot, CO: Ecoe Ediciones. Pgina 25
http://bibliotecavirtual.unad.edu.co:2077/lib/unadsp/reader.action?ppg=42&docID=10515176&tm=147964406986
INICIO
ANTERIOR
CIONES