Contabilidad gerencial
Páginas: 10 (2494 palabras)
Publicado: 8 de abril de 2010
CALCULO DE INDICADORES:
|INDICADORES ECONÓMICOS |Períodos |Evolución |
| |2006 |2007 |2008 |2006-2007 |2006-2008 |
|Margen sobre Ventas |22.85% |18.92% |18.72%|-17.20% |-18.07% |
|Rotación de la inversión |1.0144 | 1.0070 |1.0320 |-0.73% |1.735% |
|Efecto Tenencia |1.0529 | 1.1023 |1.2120 |5% |15.11% |
|Efecto Resultados financieros de activos |0.9960 |1.0003 |1.0110 |0.43% |1.506% |
|Efecto Inversiones permanentes |0.9960 | 0.9988 |1.0190 |0.28% |2.309% |
|RIT (Rentabilidad Inversion Total) |24.21% |22.10% |24.12% |-8.72% |-0.372% |
|Apalancamiento financiero |1.2052| 1.1780 |1.1847 |-2.26% |-1.70% |
|Efecto Fiscal |0.5913 | 0.6108 |0.6401 |3.30% |8.253% |
|RPN (Rentabilidad del PN) |17.26% |15.90% |18.29% |-7.88% |5.962% |
|Ventas Actuales|191,408,724.00 |215,586,254 | 253,183,464 |12.63% |32.27% |
|Punto de equilibrio |125,806,750.48 |154,634,517 | 199,991,004 |22.91% |58.97% |
|Carga Fija |82,658,487.00 |96,569,256 | 121,008,061 |16.83% |46.40% |
|Margen decontribución |0.6570 |0.6245 |0.6062 |-4.95% |-7.73% |
|Margen de seguridad |34.27% |28.27% |21.01% |-17.50% |-38.69% |
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|INDICADORES FINANCIEROS |Períodos |Evolución |
| |2006 |2007 |2008 |2006-2007|2006-2008 |
|Tasa financiación promedio |9.50% |10.22% |10.41% |7.579% |9.624% |
|Cobertura de la liquidez |1.998 | 1.512 | 1.474 |-24.32% |-26.233% |
|Liquidez Corriente disponible |2.9997 | 2.621 | 2.659|-12.62% |-11.34% |
|Liquidez Corriente necesaria |1.500 | 1.733 | 1.804 |15.53% |20.29% |
|P.R.A.C. (días) | 107.60 | 98.92 | 128.22 |-8.071% |19.16% |
|P.E.P.C. (días) | 71.77 | 57.09 |71.06 |-20.46% |-0.998% |
|Antigüedad Créditos (días) | 71.93 | 73.66 | 68.59 |2.402% |-4.641% |
|Plazo cierre de cobranzas (días) | 74.58 | 81.32 | 67.84 |9.038% |-9.037% |
|Antigüedad B. de Cambio (días) | 103.04 |...
|INDICADORES ECONÓMICOS |Períodos |Evolución |
| |2006 |2007 |2008 |2006-2007 |2006-2008 |
|Margen sobre Ventas |22.85% |18.92% |18.72%|-17.20% |-18.07% |
|Rotación de la inversión |1.0144 | 1.0070 |1.0320 |-0.73% |1.735% |
|Efecto Tenencia |1.0529 | 1.1023 |1.2120 |5% |15.11% |
|Efecto Resultados financieros de activos |0.9960 |1.0003 |1.0110 |0.43% |1.506% |
|Efecto Inversiones permanentes |0.9960 | 0.9988 |1.0190 |0.28% |2.309% |
|RIT (Rentabilidad Inversion Total) |24.21% |22.10% |24.12% |-8.72% |-0.372% |
|Apalancamiento financiero |1.2052| 1.1780 |1.1847 |-2.26% |-1.70% |
|Efecto Fiscal |0.5913 | 0.6108 |0.6401 |3.30% |8.253% |
|RPN (Rentabilidad del PN) |17.26% |15.90% |18.29% |-7.88% |5.962% |
|Ventas Actuales|191,408,724.00 |215,586,254 | 253,183,464 |12.63% |32.27% |
|Punto de equilibrio |125,806,750.48 |154,634,517 | 199,991,004 |22.91% |58.97% |
|Carga Fija |82,658,487.00 |96,569,256 | 121,008,061 |16.83% |46.40% |
|Margen decontribución |0.6570 |0.6245 |0.6062 |-4.95% |-7.73% |
|Margen de seguridad |34.27% |28.27% |21.01% |-17.50% |-38.69% |
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|| | | | | |
|INDICADORES FINANCIEROS |Períodos |Evolución |
| |2006 |2007 |2008 |2006-2007|2006-2008 |
|Tasa financiación promedio |9.50% |10.22% |10.41% |7.579% |9.624% |
|Cobertura de la liquidez |1.998 | 1.512 | 1.474 |-24.32% |-26.233% |
|Liquidez Corriente disponible |2.9997 | 2.621 | 2.659|-12.62% |-11.34% |
|Liquidez Corriente necesaria |1.500 | 1.733 | 1.804 |15.53% |20.29% |
|P.R.A.C. (días) | 107.60 | 98.92 | 128.22 |-8.071% |19.16% |
|P.E.P.C. (días) | 71.77 | 57.09 |71.06 |-20.46% |-0.998% |
|Antigüedad Créditos (días) | 71.93 | 73.66 | 68.59 |2.402% |-4.641% |
|Plazo cierre de cobranzas (días) | 74.58 | 81.32 | 67.84 |9.038% |-9.037% |
|Antigüedad B. de Cambio (días) | 103.04 |...
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