Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
TOTAL ACTIVO S/. 200,000.00 100.00% TOTAL PASIVO Y PATRIMONIO S/. 200,000.00 100.00%
OJO
EFECTIVO 10000/200000= 5%
ESTADOS DE RESULTADO COMPARADOS
OJO
´(7350*100)/22326.5 32.92
ANALISIS HORIZONTAL
ACTIVO P1 P2
ACTIVO CTE 2016 2017 VAR ABS VAR REL
Efectivo y Equivalente de Efectiv S/. 10,000.00 S/. 30,000.00 20000.00 200.00%
Ctas. Por cobrar comerciales S/. 20,000.00 S/. 7,500.00 -12500.00 -62.50%
Ctas por cobrar a socios S/. 20,000.00 S/. 7,000.00 -13000.00 -65.00%
Mercaderia S/. 40,000.00 S/. 20,000.00 -20000.00 -50.00%
TOTAL ACTIVO CTE S/. 90,000.00 S/. 66,517.00 -23483.00 -26.09%
ACTIVO NO CTE
Inmubeles Maquinaria y equipo S/. 70,000.00 S/. 80,000.00 10000.00 14.29%
Depreciacion S/. 5,000.00 S/. 6,500.00 1500.00 30.00%
TOTAL ACTIVO CTE NO CTE S/. 155,000.00 S/. 140,017.00 -14983.00 -9.67%
PASIVO
PASIVO CTE
Tributos por pagar S/. 18,000.00 9000 -9000.00 -50.00%
Rem. Y part. X pagar S/. 12,000.00 6000 -6000.00 -50.00%
Ctas. X pagar comerciales S/. 30,000.00 28000 -2000.00 -6.67%
TOTAL PASIVO CTE S/. 60,000.00 S/. 43,000.00 -17000.00 -28.33%
PASIVO NO CTE
Ctas. Por pagar Diversas S/. 12,000.00 6000 -6000.00 -50.00%
PATRIMONIO
UTILIDADES S/. 83,000.00 S/. 91,017.00 8017.00 9.66%
PRUEBA ACIDA
S/. 90,000.00 S/. 40,000.00 S/. 0.83
S/. 60,000.00
PRUEBA DEFENSIVA
S/. 10,000.00 S/. 0.17
S/. 60,000.00
PROMEDIO DE COBRANZA
S/. 20,000.00 360 7200000 120 DIAS
60,000.00 60,000.00
60,000.00 3 VECES
S/. 20,000.00
ROTACION DE INVENTARIOS
5,900.00 5,900.00 0.19666667 VECES
S/. 40,000.00 S/. 20,000.00 S/. 30,000.00
ENDEUDAMIENTO
S/. 72,000.00 29.39% ES FINANCIADO POR LOS ACREEDORES
S/. 245,000.00
DIAS
ANALISIS HORIZONTAL
ESTADOS DE RESULTADO COMPARADOS
EMP. INTI
((P2/P1)-1)*100
VARIACION ABSOLUTA= P2-P1
VARIACION RELATIVA= ((P2/P1)-1)*100