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Páginas: 12 (2805 palabras)
Publicado: 28 de octubre de 2010
P R A C T IC A R A Z O N E S F IN A N C IE R A S .
S E D E B E N A P L IC A R A L O S E S T A D O S F IN A N C IE R O S L A S R A Z O N E S F IN A N C IE R A S V IS T A S E N C L A S E S Y E M IT IR U N A O P IN IO N D E C A D A U N A D E E L L A S , C O N R E S P E C T O S A L A S IT U A C IO N F IN A N C IE R A D E L A E M P R E S A .
C O M P A Ñ ÍA L A F L O R S .A . B A L A N C E D E SIT U A C IO N M ES DE EN ERO 2009
A C T IV O C IR C U L A N T E C A JA C H IC A BA N CO S CU EN TA S PO R CO BRA R IN V E N T A R IO S IN V E R S IO N E S T E M P O R A L E S G A S T O S P A G . A N T IC IP A D O T O T A L A C T IV O C IR C U L A N T E 1 5 0 .0 0 0 ,0 0 3 .2 1 9 .0 5 0 ,0 0 1 0 .4 5 6 .2 3 0 ,0 0 7 .1 2 3 .0 0 0 ,0 0 3 .0 0 0 .0 0 0 ,0 0 2 .5 0 0 .0 0 0 ,0 0 2 6 .4 4 8 .2 8 0,0 0
A C T IV O S F IJO S TERREN O S V E H IC U L O S P R O P IE D A D , P L A N T A Y E Q U IP O DO CU M EN TO CO BRA R LA RG O PLA ZO T O T A L A C T IV O S F IJO S 3 0 .0 0 0 .0 0 0 ,0 0 9 .9 0 0 .3 0 0 ,0 0 7 5 .1 2 2 .4 2 0 ,0 0 3 .0 0 0 .0 0 0 ,0 0 1 1 8 .0 2 2 .7 2 0 ,0 0
T O T A L A C T IV O S
1 4 4 .4 7 1 .0 0 0 ,0 0
P A S IV O C IR C U L A N T E CU EN TA S PO R PA G A R S A LA R IO S P O R P A G A R IM P U E S T O S P O R PA G A R 2 3 .4 5 1 .0 0 0 ,0 0 1 .3 9 0 .0 0 0 ,0 0 1 2 3 .0 0 0 ,0 0 2 4 .9 6 4 .0 0 0 ,0 0
T O T A L P A S IV O C IR C U L A N T E
P A S IV O F IJO DO C. PA G A R LA RG O PLA ZO T O T A L P A S IV O F IJO 2 5 .0 0 0 .0 0 0 ,0 0 2 5 .0 0 0 .0 0 0 ,0 0
T O T A L P A S IV O
4 9 .9 6 4 .0 0 0 ,0 0
P A T R IM O N IO C A P IT A L S O C IAL A P O R T E S E X T R A O R D IN A R IO S S O C IO S U T IL ID A D E S A C U M U L A D A S U T IL ID A D E S D E L P E R IO D O T O T A L P A T R IM O N IO 2 5 0 .0 0 0 ,0 0 2 3 .0 0 0 .0 0 0 ,0 0 6 9 .0 0 0 .0 0 0 ,0 0 2 .2 5 7 .0 0 0 ,0 0 9 4 .5 0 7 .0 0 0 ,0 0
T O T A L P A S IV O M A S P A T R IM O N IO
1 4 4 .4 7 1 .0 0 0 ,0 0
C O M P A Ñ ÍA L A F L O R S .A . ESTA D O D E R ESULTA D O S M ES DE EN ERO 2009
IN G R E S O S VEN TA S T O T A L IN G R E S O S 1 9 .0 0 0 .0 0 0 ,0 0 1 9 .0 0 0 .0 0 0 ,0 0
C O S T O M E R C A D E R IA V E N D ID A IN V E N T A R IO IN IC IA L CO M PRAS IN V E N T A R IO F IN A L T O T A L C O S T O M E R C A D E R IA V E N D ID A 6 .5 9 0 .0 0 0 ,0 0 1 2 .8 0 0 .0 0 0 ,0 0 7 .1 2 3 .0 0 0 ,0 0 1 2 .2 6 7 .0 0 0 ,0 0
U T IL ID A D B RU T A
6 .7 3 3 .0 0 0 ,0 0
G A S T O S O P E R A C IÓ N G A S T O S O P E R A T IV O S G A S T O S A D M IN IS T R A T IV O S G A S T O S F IN A N C IE R O S TO TAL G ASTO S 1 .9 4 8 .0 0 0 ,0 0 1 .4 7 8 .0 0 0 ,0 0 1 .0 5 0 .0 0 0 ,0 0 4 .4 7 6 .0 0 0 ,0 0
U T IL ID A D N E T A D E O P E R A C IÓ N
2 .2 5 7 .0 0 0 ,0 0
A n a lis d e la S it u a c io n F in a n c ie r a d e C O M PA Ñ ÍA L A F L O R S A .
F O R M U L A A P L IC A D A
D ESA RRO LLO
S O L V E N C IA
A C PC
₡ ₡
2 6 ,4 4 8 ,2 8 0 .0 0 2 4 ,9 6 4 ,0 0 0 .0 0
1 .0 5 9 4 5 6 8 1 8
M U E S T R A C O M O H A Y V E N T A JA A L T E N E R R E C U R S O S P A R A C U B R IR S U S D E U D A S . P E R O N O E S U N A D IF E R E N C IA M A R C A D A P A R A E S T A R C O N F O R M E
R O T A CIO N D E IN V E N T A R IO S
CM V E X IN V E N T
₡ ₡
1 2 ,2 6 7 ,0 0 0 .0 0 7 ,1 2 3 ,0 0 0 .0 0
1 .7 2 2 1 6 7 6 2 6
R O T A C IO N A L M E S
1 7 .4 1 9 9 0 7 0 7
V E M O S C O M O L A R O T A C IÓ N E S M U Y P O S IT IV A P U E S E N P O C O M A S D E 1 7 D IA S L A M E R C A D E R IA E N T R A D A S A L E V E N D ID A L O C U A L A Y U D A A N O T E N E R E X C E S O S .R O T A C IO N C U E N T A S X C O B R A R
VEN TA S N ETA S CXC
₡ ₡
1 9 ,0 0 0 ,0 0 0 .0 0 1 0 ,4 5 6 ,2 3 0 .0 0
1 .8 1 7 0 9 8 5 1 4
3 0 /1 .8
1 6 .6 6 6 6 6 6 6 7
M U Y B U E N O L A R O T A C IO N P A R A O B T E N E R L IQ U ID E Z , E N E S T E C A S O S E C A L C U L O Q U E L O S C L IE N T E S C O N C R E D IT O D E 3 0 D IA S C A N C E L A N S U S C U E N T A S A...
S E D E B E N A P L IC A R A L O S E S T A D O S F IN A N C IE R O S L A S R A Z O N E S F IN A N C IE R A S V IS T A S E N C L A S E S Y E M IT IR U N A O P IN IO N D E C A D A U N A D E E L L A S , C O N R E S P E C T O S A L A S IT U A C IO N F IN A N C IE R A D E L A E M P R E S A .
C O M P A Ñ ÍA L A F L O R S .A . B A L A N C E D E SIT U A C IO N M ES DE EN ERO 2009
A C T IV O C IR C U L A N T E C A JA C H IC A BA N CO S CU EN TA S PO R CO BRA R IN V E N T A R IO S IN V E R S IO N E S T E M P O R A L E S G A S T O S P A G . A N T IC IP A D O T O T A L A C T IV O C IR C U L A N T E 1 5 0 .0 0 0 ,0 0 3 .2 1 9 .0 5 0 ,0 0 1 0 .4 5 6 .2 3 0 ,0 0 7 .1 2 3 .0 0 0 ,0 0 3 .0 0 0 .0 0 0 ,0 0 2 .5 0 0 .0 0 0 ,0 0 2 6 .4 4 8 .2 8 0,0 0
A C T IV O S F IJO S TERREN O S V E H IC U L O S P R O P IE D A D , P L A N T A Y E Q U IP O DO CU M EN TO CO BRA R LA RG O PLA ZO T O T A L A C T IV O S F IJO S 3 0 .0 0 0 .0 0 0 ,0 0 9 .9 0 0 .3 0 0 ,0 0 7 5 .1 2 2 .4 2 0 ,0 0 3 .0 0 0 .0 0 0 ,0 0 1 1 8 .0 2 2 .7 2 0 ,0 0
T O T A L A C T IV O S
1 4 4 .4 7 1 .0 0 0 ,0 0
P A S IV O C IR C U L A N T E CU EN TA S PO R PA G A R S A LA R IO S P O R P A G A R IM P U E S T O S P O R PA G A R 2 3 .4 5 1 .0 0 0 ,0 0 1 .3 9 0 .0 0 0 ,0 0 1 2 3 .0 0 0 ,0 0 2 4 .9 6 4 .0 0 0 ,0 0
T O T A L P A S IV O C IR C U L A N T E
P A S IV O F IJO DO C. PA G A R LA RG O PLA ZO T O T A L P A S IV O F IJO 2 5 .0 0 0 .0 0 0 ,0 0 2 5 .0 0 0 .0 0 0 ,0 0
T O T A L P A S IV O
4 9 .9 6 4 .0 0 0 ,0 0
P A T R IM O N IO C A P IT A L S O C IAL A P O R T E S E X T R A O R D IN A R IO S S O C IO S U T IL ID A D E S A C U M U L A D A S U T IL ID A D E S D E L P E R IO D O T O T A L P A T R IM O N IO 2 5 0 .0 0 0 ,0 0 2 3 .0 0 0 .0 0 0 ,0 0 6 9 .0 0 0 .0 0 0 ,0 0 2 .2 5 7 .0 0 0 ,0 0 9 4 .5 0 7 .0 0 0 ,0 0
T O T A L P A S IV O M A S P A T R IM O N IO
1 4 4 .4 7 1 .0 0 0 ,0 0
C O M P A Ñ ÍA L A F L O R S .A . ESTA D O D E R ESULTA D O S M ES DE EN ERO 2009
IN G R E S O S VEN TA S T O T A L IN G R E S O S 1 9 .0 0 0 .0 0 0 ,0 0 1 9 .0 0 0 .0 0 0 ,0 0
C O S T O M E R C A D E R IA V E N D ID A IN V E N T A R IO IN IC IA L CO M PRAS IN V E N T A R IO F IN A L T O T A L C O S T O M E R C A D E R IA V E N D ID A 6 .5 9 0 .0 0 0 ,0 0 1 2 .8 0 0 .0 0 0 ,0 0 7 .1 2 3 .0 0 0 ,0 0 1 2 .2 6 7 .0 0 0 ,0 0
U T IL ID A D B RU T A
6 .7 3 3 .0 0 0 ,0 0
G A S T O S O P E R A C IÓ N G A S T O S O P E R A T IV O S G A S T O S A D M IN IS T R A T IV O S G A S T O S F IN A N C IE R O S TO TAL G ASTO S 1 .9 4 8 .0 0 0 ,0 0 1 .4 7 8 .0 0 0 ,0 0 1 .0 5 0 .0 0 0 ,0 0 4 .4 7 6 .0 0 0 ,0 0
U T IL ID A D N E T A D E O P E R A C IÓ N
2 .2 5 7 .0 0 0 ,0 0
A n a lis d e la S it u a c io n F in a n c ie r a d e C O M PA Ñ ÍA L A F L O R S A .
F O R M U L A A P L IC A D A
D ESA RRO LLO
S O L V E N C IA
A C PC
₡ ₡
2 6 ,4 4 8 ,2 8 0 .0 0 2 4 ,9 6 4 ,0 0 0 .0 0
1 .0 5 9 4 5 6 8 1 8
M U E S T R A C O M O H A Y V E N T A JA A L T E N E R R E C U R S O S P A R A C U B R IR S U S D E U D A S . P E R O N O E S U N A D IF E R E N C IA M A R C A D A P A R A E S T A R C O N F O R M E
R O T A CIO N D E IN V E N T A R IO S
CM V E X IN V E N T
₡ ₡
1 2 ,2 6 7 ,0 0 0 .0 0 7 ,1 2 3 ,0 0 0 .0 0
1 .7 2 2 1 6 7 6 2 6
R O T A C IO N A L M E S
1 7 .4 1 9 9 0 7 0 7
V E M O S C O M O L A R O T A C IÓ N E S M U Y P O S IT IV A P U E S E N P O C O M A S D E 1 7 D IA S L A M E R C A D E R IA E N T R A D A S A L E V E N D ID A L O C U A L A Y U D A A N O T E N E R E X C E S O S .R O T A C IO N C U E N T A S X C O B R A R
VEN TA S N ETA S CXC
₡ ₡
1 9 ,0 0 0 ,0 0 0 .0 0 1 0 ,4 5 6 ,2 3 0 .0 0
1 .8 1 7 0 9 8 5 1 4
3 0 /1 .8
1 6 .6 6 6 6 6 6 6 7
M U Y B U E N O L A R O T A C IO N P A R A O B T E N E R L IQ U ID E Z , E N E S T E C A S O S E C A L C U L O Q U E L O S C L IE N T E S C O N C R E D IT O D E 3 0 D IA S C A N C E L A N S U S C U E N T A S A...
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