TAREA 2 Finanzas Administrativas 1
TAREA 2 Finanzas Administrativas 1
TAREA 2 Finanzas Administrativas 1
Hoja de Tarea
SESIN DOS
Tarea:
1. A continuacin se presentan los estados financieros de la empresa BIEN
HECHO, S.A., realice un anlisis vertical y horizontal, determine las
principales variaciones y de su interpretacin.
BALANCE GENERAL
Ao 2013
ACTIVO
Activo Circulante
Caja y bancos
Cuenta por cobrar
150,000.00
183,333.00
Inventario de mercadera
536,625.00
Inventario de insumos
500,000.00
Ao 2014
1,369,958.00
7.68%
9.38%
27.48
%
25.60
%
70.15
%
20,000.00 1.03%
8,000.00 0.40%
28,000.00 1.43%
554,931.00
28.42
%
554,931.00
1,952,889.00
7.73%
16.67
325,482.00
%
24.40
476,444.00
%
24.32
475,000.00
%
48.72
951,444.00
%
1,001,445.00
698,250.00
-
44.87
%
6.40%
51.28
%
%
698250/1500
0-1*100
31.64%
365.50%
0%
336,625.00 15.25%
-37.27%
783,333.00 35.49%
56.66%
1,818,208.00 82.39%
32.72%
20,000.00
8,000.00
9,333.00
18,667.00
0.90%
0.36%
-0.43%
0.85%
-33.33%
554,931.00 25.14%
184,977.00
28.42
%
100%
150,962.00
876,445.00
125,000.00
8.38%
369,954.00 16.76%
2,206,829.00 100%
13%
128,000.00 5.80%
-15.21%
322,963.00 14.63%
-0.77%
450,963.00 20.43%
-5.34%
450,000.00 20.39%
-5.26%
900,963.00 61.25%
-5.30%
876,445.00 39.71%
429,421.00 19.45%
0%
243.53%
1,305,866.00 59.17%
30.39%
Finanzas Administrativas 1
1,952,889.00
100%
2,206,829.00
Ao 2014
%
Caja y bancos
54,432.00
Inventario de mercadera
70,161.00
Inventario de insumos
18,003.00
142,596.00
10.15%
13.09%
3.36%
26.60%
65,000.00
11.52%
19.42%
82,161.00
14.57%
17.10%
21,003.00
3.72%
16.66%
168,164.00
29.81%
17.93%
0.00%
Activo Fijo
Mobiliario y Equipo
234,059.00
Equipo de Computo
121,900.00
Herramientas
33,580.00
27,680.00
-Q
60,444.00
356,775.00
Otros activos
(-) Amortizacin acumulada gastos de
organizacin
39,102.00
2,300.00
36,802.00
TOTAL ACTIVO
536,173.00
13,673.00
43.65%
22.74%
6.26%
5.16%
-11.27%
66.54%
241,059.00
42.73%
2.99%
131,300.00
23.28%
7.71%
33,580.00
5.95%
0.00%
27,680.00
4.91%
0.00%
-Q
72,300.00
-12.82%
19.61%
361,319.00
64.05%
1.27%
39,102.00
6.93%
0.00%
4,502.00
0.80%
95.74%
34,600.00
6.13%
-5.98%
564,083.00
100.00
%
5.21%
18,221.00
Otros activos
7.29%
0.43%
6.86%
100.00%
PASIVO
Corto Plazo
Proveedores
2.55%
3.23%
33.26%
Finanzas Administrativas 1
10,000.00
30,000.00
TOTAL PASIVO
53,673.00
Capital Inicial
450,000.00
32,500.00
Total de patrimonio
482,500.00
536,173.00
1.87%
5.60%
10.01%
29,453.00
5.22%
194.53%
31,956.00
5.67%
6.52%
79,630.00
14.12%
48.36%
450,000.00
79.78%
0.00%
34,453.00
6.11%
6.01%
484,453.00
85.88%
0.40%
564,083.00
100.00
%
5.21%
Patrimonio
83.93%
6.06%
89.99%
100.00%