Análisis vertical y horizontal

BALANCE GENERAL 2008 |
Bancos | $75,000 | Proveedores | $132,000 |
Clientes | $43,000 | Acreedores | $58,000 |
Inventarios | $460,000 | Total pasivo corto | $190,000 |
Total activo circulante | $578,000 | |   |
  |   | Préstamo bancario | $135,000 |
Planta y equipo | $750,000 | Total pasivo largo | $135,000 |
Depreciación acumulada | -$150,000 | Total pasivo | $325,000 |
Totalactivo fijo | $600,000 | |   |
  |   | capital social | $750,000 |
TOTAL ACTIVO | $1,178,000 | Utilidades retenidas | $85,000 |
  |   | Utilidad del ejercicio | $18,000 |
  |   | Total capital | $853,000 |
  |   | |   |
  |   | Pasivo + capital | $1,178,000 |

BALANCE GENERAL 2008 |
Bancos | $75,000 | Proveedores | $132,000 |
Clientes | $43,000 | Acreedores | $58,000 |Inventarios | $460,000 | Total pasivo corto | $190,000 |
Total activo circulante | $578,000 | |   |
  |   | Préstamo bancario | $135,000 |
Planta y equipo | $750,000 | Total pasivo largo | $135,000 |
Depreciación acumulada | -$150,000 | Total pasivo | $325,000 |
Total activo fijo | $600,000 | |   |
  |   | capital social | $750,000 |
TOTAL ACTIVO | $1,178,000 | Utilidades retenidas |$85,000 |
  |   | Utilidad del ejercicio | $18,000 |
  |   | Total capital | $853,000 |
  |   | |   |
  |   | Pasivo + capital | $1,178,000 |

BALANCE GENERAL 2007 |
Bancos | $167,000 | Proveedores | $15,000 |
Clientes | $38,000 | Acreedores | $23,000 |
Inventarios | $26,000 | Total pasivo corto | $38,000 |
Total activo circulante | $231,000 |   |   |
  | | Prestamobancario | $47,000 |
Planta y equipo | $754,900 | Total pasivo largo | $47,000 |
Depreciación acumulada | -$125,000 | Total pasivo | $85,000 |
Total activo fijo | $629,900 |   |   |
  | | Capital social | $700,000 |
TOTAL ACTIVO | $860,900 | Utilidades retenidas | $60,000 |
  | | Utilidad del ejercicio | $15,900 |
  | | Total capital | $775,900 |
  | |   |   |
  |   | PASIVO+CAPITAL | $860,900 |

BALANCE GENERAL 2007 |
Bancos | $167,000 | Proveedores | $15,000 |
Clientes | $38,000 | Acreedores | $23,000 |
Inventarios | $26,000 | Total pasivo corto | $38,000 |
Total activo circulante | $231,000 |   |   |
  | | Prestamo bancario | $47,000 |
Planta y equipo | $754,900 | Total pasivo largo | $47,000 |
Depreciación acumulada | -$125,000 | Total pasivo |$85,000 |
Total activo fijo | $629,900 |   |   |
  | | Capital social | $700,000 |
TOTAL ACTIVO | $860,900 | Utilidades retenidas | $60,000 |
  | | Utilidad del ejercicio | $15,900 |
  | | Total capital | $775,900 |
  | |   |   |
  |   | PASIVO +CAPITAL | $860,900 |

VERTICALES Y HORIZONTALES, RAZONES FINANCIERAS

ESTADO RESULTADOS 2008 |
  | | vertical |
ventas netas |$520,760 | 100% |
costo de ventas | $345,000 | 66% |
Utilidad bruta | $175,760 | 34% |
Gastos de admin | $15,000 | 3% |
Gastos de venta | $37,000 | 7% |
Utilidad en operación | $123,760 | 24% |
Gastos financieros | $4,500 | 1% |
utlidad a. de impuestos | $119,260 | 23% |
impuestos | $25,000 | 5% |
Utilidad neta | $94,260 | 18% |

ESTADO RESULTADOS 2008 |
  | | vertical |ventas netas | $520,760 | 100% |
costo de ventas | $345,000 | 66% |
Utilidad bruta | $175,760 | 34% |
Gastos de admin | $15,000 | 3% |
Gastos de venta | $37,000 | 7% |
Utilidad en operación | $123,760 | 24% |
Gastos financieros | $4,500 | 1% |
utlidad a. de impuestos | $119,260 | 23% |
impuestos | $25,000 | 5% |
Utilidad neta | $94,260 | 18% |

| ANALISIS FINANCIERO CONPORCENTAJES |
| 2007 | vertical | 2008 | vertical | horizontal |
Bancos | $167,000 | 19% | $75,000 | 6% | -55% |
Clientes | $38,000 | 4% | $43,000 | 4% | 13% |
Inventarios | $26,000 | 3% | $460,000 | 39% | 1669% |
Total activo circulante | $231,000 | 27% | $578,000 | 49% | 150% |
  |   |   |   |   |   |
Planta y equipo | $754,900 | 88% | $750,000 | 64% | -1% |
Depreciación acumulada |...