TRABAJO DE APLICACIÓN CON LA EMPRESA PROMIGAS – 2 PARTE –

Patrimonio: el patrimonio aumenta consecutivamente en mayor proporción que el pasivo, por tanto, la empresa modifica patrimonio por pasivo.

 

Estado de Resultados

PROMIGAS

ESTADO DE RESULTADOS

(Valores en miles de pesos)

 

2009

2010

2011

 

 

 

 

Ventas (Ingresos operativos)

1.344.593.381

1.483.026.920

1.452.678.543

 

Costo de ventas

886.587.310

996.998.895

945.645.897

 

UTILIDAD BRUTA

458.006.071

486.028.025

507.032.646

 

Gastos de administración

163.053.679

196.346.253

175.896.542

Gastos de ventas

0

0

0

 

UTILIDAD OPERATIVA (U.A.I.I)

294.952.392

289.681.772

331.136.104

 

Ingresos financieros

92.606.424

70.111.502

75.455.930

Otros ingresos no operativos

0

0

0

Gastos financieros

129.589.763

109.395.583

145.876.296

Otros egresos no operativos

2.013.635

55.585.536

67.945.897

 

UTILIDAD ANTES DE IMPUESTOS (U.A.I)

255.955.418

194.812.155

192.769.841

 

Provisión impuesto de renta

67.047.106

68.319.956

67.567.328

 

UTILIDAD NETA

188.908.312

126.492.199

125.202.513

 

Se aprecia una disminución de la utilidad neta del 2010 con respecto al 2009 como consecuencia de unos mayores costos operativos y gastos de administración, además de la disminución considerable de los ingresos financieros,

El año 2011 hay una ligera disminución de 126.492.199 (año 2010) a 125.202.513 (año 2011), lo que puede interpretarse como el fin del ajuste que experimenta la empresa como consecuencia de la crisis económica global.

 

3. ANÁLISIS HORIZONTAL Y VERTICAL Y SU INTEPRETACIÓN

Balance General

Análisis vertical.

ACTIVOS

2009

2010

2011

 

Disponible

13,5%

13,1%

12,3%

Inversiones

28,0%

16,6%

5,0%

Deudores (cartera)

50,4%

65,7%

80,0%

Inventarios

6,7%

1,4%

0,5%

Diferidos

0,0%

0,0%

0,0%

Otros activos corrientes

1,5%

3,3%

2,3%

 

TOTAL ACTIVO CORRIENTE

20,5%

4,8%

6,9%

 

Propiedad planta y equipo

39,9%

15,1%

14,5%

Intangibles

0,0%

0,0%

0,0%

Inversiones permanentes

3,1%

39,6%

44,0%

Valorizaciones

32,4%

24,6%

28,4%

 

TOTAL ACTIVO NO CORRIENTE

79,5%

95,2%

93,1%

 

TOTAL ACTIVOS

 

 

 

 

PASIVOS

 

 

 

 

Obligaciones financieras corto plazo

13,0%

33,5%

22,7%

Proveedores

0,0%

0,0%

0,0%

Cuentas y gastos por pagar

75,0%

61,0%

71,3%

Impuestos, gravámenes y tasas

0,0%

0,0%

0,0%

Obligaciones laborales

4,5%

2,3%

2,7%

Otros pasivos corto plazo

7,5%

3,2%

3,3%

 

TOTAL PASIVO CORRIENTE

17,5%

28,7%

23,2%

 

Obligaciones financieras largo plazo

22,5%

22,7%

44,2%

Bonos y papeles comerciales por pagar

57,7%

69,0%

48,7%

Obligaciones laborales largo plazo

0,0%

0,0%

0,0%

Pasivos estimados y provisiones

0,3%

0,6%

0,7%

Otros pasivos largo plazo

19,5%

7,7%

6,4%

 

TOTAL PASIVO LARGO PLAZO

82,5%

71,3%

76,8%

 

TOTAL PASIVO

61,3%

46,2%

45,3%

 

Capital social

1,2%

1,1%

1,0%

Superávit de capital

0,0%

11,9%

13,5%

Reservas

12,2%

12,4%

13,5%

Revalorización del patrimonio

9,2%

8,5%

7,1%

Resultados del ejercicio

0,0%

22,4%

14,3%

Resultado de ejercicios anteriores

18,1%

0,0%

1,9%

Superávit por valorización

59,1%

43,4%

48,4%

Otras cuentas de patrimonio

0,3%

0,3%

0,3%

 

TOTAL PATRIMONIO

38,7%

53,8%

54,7%

 

Activos:

  • Disponible: se mantiene estable en los tres periodos analizados.
  • Inversiones: la empresa experimenta un descenso de las inversiones, de este modo, está inyectando liquidez a la compañía para reforzar sus cuentas. La compañía debe aumentar su inversión para genera ingresos financieros.
  • Deudores: la compañía tiene un nivel de deudores muy elevado, creciendo en todos los periodos, para el año 2011 supone el 80% de los activos de la empresa. Ha de ser una prioridad para la empresa gestionar la cartera existente.
  • Inventarios: se observa una disminución de los inventarios, manteniéndose en términos generales estables.
  • Propiedad, planta y equipo: la empresa disminuye de forma significativa esta cuenta, puede deberse a la necesidad de obtener liquidez por el alto porcentaje de cartera sin cobrar.
  • Inversiones permanentes: la empresa aumenta significativamente esta cuenta, pasando en el año 2009 del 3.1

308 pensamientos en “TRABAJO DE APLICACIÓN CON LA EMPRESA PROMIGAS – 2 PARTE –

  1. Pingback: where can i buy cialis in canada

  2. Pingback: cialis 20mg review

  3. Pingback: how much does cialis for daily use cost

  4. Pingback: lovoo einloggen

  5. Pingback: tinderentrar.com

  6. Pingback: viagra masculino wikipedia

  7. Pingback: viagra werbung email

  8. Pingback: canadian pharmacies top best

  9. Pingback: health plus cialis

  10. Pingback: buy cialis philippines

  11. Pingback: ordering prescriptions from canada legally

  12. Pingback: come va preso il levitra

  13. Pingback: discount prescription drug

  14. Pingback: best place to buy liquid tadalafil

  15. Pingback: order generic cialis online

  16. Pingback: best erectile dysfunction pills

  17. Pingback: plaquenil maculopathy oct

  18. Pingback: paxil weight

  19. Pingback: berberine vs metformin

  20. Pingback: cialis online canada

  21. Pingback: how to get cialis 800mg

  22. Pingback: cialis

  23. Pingback: custom paper writing services

  24. Pingback: best essay writing website

  25. Pingback: propecia erectile dysfunction

  26. Pingback: dissertation advice

  27. Pingback: essay writer program

  28. Pingback: english essay writers

  29. Pingback: online thesis

  30. Pingback: theses and dissertations

  31. Pingback: best essays writing service

  32. Pingback: good thesis

  33. Pingback: help me with my essay

  34. Pingback: westhroid vs synthroid

  35. Pingback: diflucan ointment

  36. Pingback: cheapest metoclopramide 10mg

  37. Pingback: get dapoxetine online

  38. Pingback: clomid treatment

  39. Pingback: prednisolone tabs 5mg

  40. Pingback: doxycycline sore throat

  41. Pingback: clotrimazole 10g generic

  42. Pingback: metoprolol 100mg nz

  43. Pingback: gemfibrozil 300 mg tablet

  44. Pingback: ventolin proventil

  45. Pingback: ivermectin pills canada

  46. Pingback: zithromax script

  47. Pingback: furosemide 10 mg

  48. Pingback: amoxicillin over the counter

  49. Pingback: terbinafine cheap

  50. Pingback: buy lamotrigine

  51. Pingback: argumentative essay on business ethics

  52. Pingback: how to write how can a school help me essay

  53. Pingback: write my essay custom writing

  54. Pingback: write my research paper

  55. Pingback: term paper writing service

  56. Pingback: viagra en espaГ±a

  57. Pingback: cheapest azathioprine

  58. Pingback: viagra generic over the counter

  59. Pingback: side effects of generic cialis

  60. Pingback: cialis cheap

  61. Pingback: loperamide purchase

  62. Pingback: cheapest sumatriptan

  63. Pingback: isosorbide 30 mg australia

  64. Pingback: hydrochlorothiazide 10 mg united states

  65. Pingback: how long does it take for zithromax to work for bronchitis

  66. Pingback: hoe ziet de binnenkant van een viagra pil eruit

  67. Pingback: how long before sex should you take cialis

  68. Pingback: where to buy nitrofurantoin

  69. Pingback: cheap alendronate 35 mg

  70. Pingback: owinquxr

  71. Pingback: estradiol prices

  72. Pingback: how to purchase erythromycin

  73. Pingback: permethrin usa

  74. Pingback: venlafaxine 75mg nz

  75. Pingback: bisacodyl 5mg pharmacy

  76. Pingback: doxycycline 100 mg online

  77. Pingback: cheapest oxybutyninmg

  78. Pingback: phenytoin australia

  79. Pingback: how to buy fluconazole 200 mg

  80. Pingback: buy cialis on line without presciption

  81. Pingback: depoxtine

  82. Pingback: acetazolamide 250mg purchase

  83. Pingback: tolterodine 1 mg tablet

  84. Pingback: divalproex australia

  85. Pingback: rosuvastatin 20 mg coupon

  86. Pingback: how much is a cialis prescription with no insurance

  87. Pingback: how to purchase warfarin 2 mg

  88. Pingback: buy carvedilol 12.5mg

  89. Pingback: prochlorperazine 5 mg united states

  90. Pingback: clozapine purchase

  91. Pingback: clindamycin generic

  92. Pingback: viagra sampleviagra cialis

  93. Pingback: ciprofloxacin without a doctor prescription

  94. Pingback: over the counter viagra cialis

  95. Pingback: cephalexin over the counter

  96. Pingback: cheapest 10mg cialis

  97. Pingback: citalopram 10 mg online

  98. Pingback: cheapest cefuroxime

  99. Pingback: clonidine 0.1 mg uk

  100. Pingback: buspirone 10 mg without prescription

  101. Pingback: olmesartan 40 mg united kingdom

  102. Pingback: dutasteride 0,5mg without a prescription

  103. Pingback: irbesartan otc

  104. Pingback: anastrozole 1 mg otc

  105. Pingback: donepezil cheap

  106. Pingback: atomoxetine 25mg online pharmacy

  107. Pingback: leflunomide 20 mg over the counter

  108. Pingback: meclizine cost

  109. Pingback: cheap glimepiride

  110. Pingback: fexofenadine over the counter

  111. Pingback: spironolactone 25mg cost

  112. Pingback: pioglitazone otc

  113. Pingback: order aripiprazole

  114. Pingback: escitalopram 20 mg nz

  115. Pingback: furosemide tablets

  116. Pingback: tadalafil 80mg united states

  117. Pingback: buy sildenafil

  118. Pingback: order zyvox 600mg

  119. Pingback: zyprexa purchase

  120. Pingback: zyloprim without prescription

  121. Pingback: cost of zovirax 800mg

  122. Pingback: where can i buy zocor 40mg

  123. Pingback: other

  124. Pingback: zestril no prescription

  125. Pingback: zanaflex no prescription

  126. Pingback: wellbutrin 150 mg uk

  127. Pingback: voltaren 50mg canada

  128. Pingback: verapamil canada

  129. Pingback: valtrex 500 mg united states

  130. Pingback: tricor medication

  131. Pingback: toprol 50mg tablet

  132. Pingback: thorazine 50mg for sale

  133. Pingback: tenormin 50 mg for sale

  134. Pingback: spiriva 9 mcg otc

  135. Pingback: buy singulair

  136. Pingback: seroquel over the counter

  137. Pingback: rogaine 5% over the counter

  138. Pingback: robaxin 500 mg generic

  139. Pingback: cheapest risperdal 3 mg

  140. Pingback: revatio 20mg united kingdom

  141. Pingback: retin-a cream 0.05% cost

  142. Pingback: cheap remeron

  143. Pingback: reglan purchase

  144. Pingback: pyridium pharmacy

  145. Pingback: pulmicort 100mcg tablets

  146. Pingback: provigil 200mg medication

  147. Pingback: protonix 20 mg price

  148. Pingback: proscar 5mg uk

  149. Pingback: procardia 30mg over the counter

  150. Pingback: order proair inhaler 100mcg

  151. Pingback: cheap prilosec

  152. Pingback: prevacid tablets

  153. Pingback: prednisolone 10 mg uk

  154. Pingback: plaquenil over the counter

  155. Pingback: viagra

  156. Pingback: phenergan 25mg united kingdom

  157. Pingback: periactin otc

  158. Pingback: nortriptyline 25mg online

  159. Pingback: medicine online order

  160. Pingback: cost of motrin

  161. Pingback: pharmacies in canada

  162. Pingback: buy mobic 7,5 mg

  163. Pingback: family pharmacy

  164. Pingback: micardis nz

  165. Pingback: medical information online

  166. Pingback: where to buy mestinon

  167. Pingback: order meclizine 25 mg

  168. Pingback: macrobid for sale

  169. Pingback: luvox nz

  170. Pingback: lopressor online pharmacy

  171. Pingback: lopid otc

  172. Pingback: cheap levaquin 250 mg

  173. Pingback: lamisil 250mg without a prescription

  174. Pingback: indocin pharmacy

  175. Pingback: what does viagra do

  176. Pingback: viagra dosage for 70 year old

  177. Pingback: imuran without a prescription

  178. Pingback: generic viagra india

  179. Pingback: when to take viagra

  180. Pingback: over at this website

  181. Pingback: imodium 2mg united states

  182. Pingback: cialis professional

  183. Pingback: imitrex united states

  184. Pingback: daily cialis

  185. Pingback: imdur 40 mg united states

  186. Pingback: best essay writing service

  187. Pingback: hyzaar 12,5 mg medication

  188. Pingback: where can i buy geodon 80 mg

  189. Pingback: buy garcinia cambogia caps

  190. Pingback: buy flomax 0,2 mg

  191. Pingback: etodolac medication

  192. Pingback: buy erythromycin 250 mg

  193. Pingback: elavil prices

  194. Pingback: dramamine 50 mg united kingdom

  195. Pingback: where to buy doxycycline 100mg

  196. Pingback: cheap diltiazem

  197. Pingback: differin cheap

  198. Pingback: diamox 250mg for sale

  199. Pingback: depakote 125 mg price

  200. Pingback: ddavp 0.1 mg cheap

  201. Pingback: cymbalta no prescription

  202. Pingback: crestor 20mg cheap

  203. Pingback: cozaar 100mg generic

  204. Pingback: coumadin 1mg cheap

  205. Pingback: compazine tablet

  206. Pingback: Best price for viagra

  207. Pingback: combivent 50/20mcg australia

  208. Pingback: symbicort inhaler 160/4,5mcg otc

  209. Pingback: how to buy colchicine 0,5 mg

  210. Pingback: how to buy clozaril 25 mg

  211. Pingback: clonidine 0,1 mg united states

  212. Pingback: clomid uk

  213. Pingback: cheapest cleocin

  214. Pingback: academic essay writers

  215. Pingback: essay writing

  216. Pingback: middle school homework

  217. Pingback: nursing essay writing services

  218. Pingback: buying essays online safe

  219. Pingback: paper writer generator

  220. Pingback: reliable essay writing service

  221. Pingback: kindergarten homework packet

  222. Pingback: essay writing service australia

  223. Pingback: Buy branded viagra

  224. Pingback: cbd oil for sale on amazon

  225. Pingback: cbd in marijuana

  226. Pingback: cbd oil for sale on amazon

  227. Pingback: cannabis seeds high in cbd

  228. Pingback: can you vape cbd oil

  229. Pingback: cbd oil for cancer patients

  230. Pingback: pure cbd oil for pain relief

  231. Pingback: fast personal loans no credit checks

  232. Pingback: no credit check payday loans

  233. Pingback: bad credit loans lenders

  234. Pingback: same day quick loans no credit checks

  235. Pingback: installment loans in nc

  236. Pingback: payday loans in md

  237. Pingback: payday loans online

  238. Pingback: personal loans fast

  239. Pingback: geico car insurance

  240. Pingback: accurate automotive

  241. Pingback: insurance for cars

  242. Pingback: geico car ins

  243. Pingback: classic car insurance quotes

  244. Pingback: car insurance quotes estimate

  245. Pingback: insurance for cars

  246. Pingback: alliance car insurance quotes

  247. Pingback: multiple car insurance quotes

  248. Pingback: usaa car insurance

  249. Pingback: san manuel casino online

  250. Pingback: big fish casino online

  251. Pingback: casino slot

  252. Pingback: ocean casino online nj

  253. Pingback: online casinos usa

  254. Pingback: casino online gambling

  255. Pingback: best real casino online

  256. Pingback: online casino games

  257. Pingback: claritin 10 mg medication

  258. Pingback: cipro generic

  259. Pingback: cephalexin united kingdom

  260. Pingback: celexa prices

  261. Pingback: celebrex 100mg australia

  262. Pingback: ceftin coupon

  263. Pingback: ceclor 250 mg usa

  264. Pingback: order catapres

  265. Pingback: avodart 0,5 mg tablets

  266. Pingback: www.jueriy.com

  267. Pingback: online gambling

  268. Pingback: tadalafil 10mg

  269. Pingback: female viagra

  270. Pingback: generic viagra

  271. Pingback: buy generic viagra online

  272. Pingback: real money online casinos usa

  273. Pingback: best online casino real money

  274. Pingback: casino world

  275. Pingback: slot games

  276. Pingback: cialis buy

  277. Pingback: generic cialis

  278. Pingback: cialis to buy

  279. Pingback: generic cialis

  280. Pingback: kennethneria

  281. Pingback: ocean casino online nj

  282. Pingback: best slots to play online

  283. Pingback: best online casino for americans

  284. Pingback: generic for cialis

  285. Pingback: best real money online casinos

  286. Pingback: viagra pills

  287. Pingback: installment loans

  288. Pingback: pay day loans

  289. Pingback: online payday loans

  290. Pingback: free slots

  291. Pingback: pala casino online

  292. Pingback: viagra generic name

  293. Pingback: online slots for real money

  294. Pingback: caesars casino online

  295. Pingback: generic vardenafil online

  296. Pingback: cheap levitra

  297. Pingback: levitra price

  298. Pingback: generic cialis online

  299. Pingback: Real cialis online

  300. Pingback: pharmacy online

  301. Pingback: online canadian pharmacy

  302. Pingback: cialis 10mg

  303. Pingback: top erection pills

  304. Pingback: erection pills

  305. Pingback: impotence pills

  306. Pingback: viagra for sale

  307. Pingback: Generic viagra cheap

  308. Pingback: online cialis

Deja una respuesta