Trabajo Final 2ndo Depa

INSTITUTO POLITECNICO
NACIONAL
Unidad Profesional Interdisciplinaria de Ingeniera y Ciencias
Sociales y Administrativas
BARRON CORTES LUIS GERARDO
RAMOS MARN ITZEL
2NM40
PROFESOR: SEPULVEDA ESPINOSA HUGO ALEJANDRO
.
[Seleccione la fecha]
INSTITUTO POLITCNICO NACIONAL

UNIDAD PROFESIONAL INTERDISCIPLINARIA DE INGENIERIA Y
CIENCIAS SOCIALES Y ADMINISTRATIVAS
NDICE
Ejercicios de Razones Financieras
o LEO SA DE CV2
o EL TRUENO SA DE CV..6
o IMPERIAL SA DE CV.10
o TRIGENIUM SA DE CV...14
o LATAMEX SA DE CV.18
Ejercicios de Intereses
PRESUPUESTOS Y FINANZAS
2NM40
Pgina 1

LEO SA DE CV
AO 1
AO 2
AUMENTO
0
10
11
25
$1,682
ACTIVO CIRCULANTE
Bancos
Inversiones en Valores
Clientes
Inventarios
Deudores Diversos
SUMA
$6,682
$50,000
$69,270
$88,171
$0
$214,123
1
11
15
19
46
$5,000
$71,190
$72,593
$154,102
$0
$302,885
ACTIVO FIJO
Mobiliario y Eq de oficina
Depreciacin Acumulada
Equipo de Transporte
SUMA ACTIVO FIJO
SUMA TOTAL
$191,181
$47,795
$220,419
$110,214
$253,591
$467,714
41
10
47
24
54
100
$180,699
$63,244
$346,340
$186,317
$277,478
$580,363
30
8
60
28
54
100
PASIVO
Proveedores
Acreedores
Prstamo Bancario
SUMA PASIVO
$53,531
$40,936
$100,757
$195,224
11
9
22
42
$17,662
$70,509
$99,794
$187,965
3
12
17
32
DISMINCIN
$21,190
$3,323
$65,931
46
$10,482
$15,449
$125,921
$76,103
$23,887
$35,869
$29,573
$963
$7,259
CAPITAL CONTABLE
2NM40
Pgina 2

Capital Social
Reserva Legal
Utilidades Acumuladas
Utilidad del Ejercicio
EMA
SUMA CAPITAL
SUMA PASIVO Y CAPITAL
$232,950
$1,452
$14,923
$43,635
$20,470
$272,490
$467,714
50
0
3
9
4
58
100
$281,700
$2,903
$46,615
$81,650
$20,470
$392,398
$580,363
49
0
9
14
4
68
100
$48,750
$1,451
$11,943
$81,650
ESTADO DE FLUJO DE EFECTIVO

Actividad de Operacin
Utildiad
$81,650
Partidas relacionadas on act. De inv.
Dep. de Eq. De oficina
$15,449
Dep. de Eq. De Transporte
$76,103
Dividendos Cobrados
$11,943
SUMA
$185,145
Aumento Clientes
$3,323
Aumento Inventarios
$65,931
Aumento Proveedores
$35,869
Deudores Diversos
$0
Aumento Acreedores
$29,573
SUMA
$62,958
TOTAL
$122,187
Actividad de Inventario
Ad. De Eq. De Transporte
$125,921
Dism. De Eq. De Mob y Oficina
$10,482
2NM40
Pgina 3

Aumento Capital
Reserva Legal
Doctos x pagar
SUMA TOTAL
Incremento Neto Efectivo
Saldo incial de efectivo
Saldo final de efectivo
Costo de Ventas
inventario inicial
Compras
PTD
Inventario final
Costo de Ventas
Estado de Resultados
Ventas
Costo de Ventas
Utilidad Bruta
Gastos de Oper.
Utilidad de Oper.
ISR
PTU
Utilidad neta
$48,750
$1,451
$963
$164,677
$42,490
$88,171
$200,000
$288,171
$154,102
$134,069
$315,719
$134,069
$181,650
$100,000
$81,650
$81,650
2NM40
Pgina 4

RAZONES FINANCIERAS
a)Razones de liquidez o sovlencia
1. Circulante
2. Prueba del cido
3. Capital de trabajo
b)Razones de estabilidad
1. Endeudamiento
2. Apalancamiento
c)Razones de rentabilidad
1. Margen de utilidad
2. Rendimiento sobre activos
3. Rentabilidad del cap propio
d)Razones de actividad
1. Rotacin de inventarios
2. Plazo prom inventarios
3. Rotacin clientes
4. Plazo prom clientes
5. Rotacin proveedores
6. Plazo prom proveedores
$302,885
$302,885
$302,885
$187,965
$154,102
$187,965
$187,965
$187,965
$580,363
$392,398
$0.32
$0.48
$81,650
$81,650
$81,650
$315,719
$580,363
$392,398
$0.26
$0.14
$0.21
$134,069
$121,137
$72,593
$70,932
$17,662
$35,597
$121,137
$134,069
$70,932
$72,593
$35,597
$17,662
$1.11
$325.27
$1.02
$351.76
$0.50
$725.55
$187,965
$360
$360
$360
2NM40
$1.61
$0.79
$114,920.00
Pgina 5

EL TRUENO SA DE CV
AO 1
AO 2
AUMENTO
ACTIVO CIRCULANTE
Bancos
Clientes
Inventarios
Deudores Diversos
SUMA
$9,000
$40,000
$45,740
$79,320
$13,713
$187,773
0
10
11
19
6
46
$3,223
$60,000
$48,923
$125,076
$25,618
$262,840
0
12
10
25
5
52
$5,777
ACTIVO FIJO
SUMA ACTIVO FIJO
SUMA TOTAL
$167,658
$41,915
$193,298
$96,653
$222,388
$410,161
41
-10
47
-24
54
100
$158,466
-$55,462
$303,725
-$163,393
$243,336
$506,176
31
-11
60
-32
48
100
$9,192
$13,547
PASIVO
Proveedores
Acreedores
Prstamo Bancario
SUMA PASIVO
$46,943
$22,684
$101,574
$171,201
12
5
25
42
$15,487
$31,975
$117,372
$164,834
4
6
23
33
DISMINCIN
$20,000
$3,183
$45,756
$110,427
$66,740
$20,948
$31,456
$9,291
$15,798
$6,367
CAPITAL CONTABLE
2NM40
Pgina 6

Capital Social
Reserva Legal
EMA
SUMA CAPITAL
$204,288
$1,270
$13,087
$38,266
$17,951
$238,960
$410,161
Ventas
Costo de Ventas
Utilidad Bruta
Gastos de Oper.
Utilidad de Oper.
ISR
Costo Integral de Finan,
Otros
Utilidad neta
$700,000
$390,166
$309,834
$150,000
$159,834
$60,000
$32,777
$1,770
$68,827

Utildiad
Dividendos Cobrados
SUMA
50
0
3
9
-4
58
100
$247,040
$2,546
$40,880
$68,827
-$17,951
$341,342
$506,176
49
0
8
14
-4
67
100
$42,752
$1,276
$10,473
$68,827
$233,200
$233,200
$68,827
$13,547
$66,740
$10,473
$138,641
2NM40
Pgina 7

Aumento Clientes
Aumento Inventarios
Aumento Proveedores
Deudores Diversos
Aumento Acreedores
SUMA
TOTAL
Aumento Capital
Reserva Legal
Doctos x pagar
SUMA TOTAL
$3,183
$45,756
$31,456
$11,905
$15,798
$76,502
$110,427
$9,192
$42,752
$1,276
$9,291
$53,319
$49,000
$63,223
$112,223
RAZONES FINANCIERAS
1. Circulante
2. Prueba del cido
1. Endeudamiento
2. Apalancamiento
$262,840
$262,840
$262,840
$164,834
$125,076
$164,834
$1.59
$164,834
$0.84
$98,006.00
$164,834
$164,834
$506,176
$341,342
$0.33
$0.48
2NM40
Pgina 8

3. Rotacin clientes
$68,827
$68,827
$68,827
$700,000
$506,176
$341,342
$0.10
$0.14
$0.20
$390,166
$102,198
$420,000
$47,332
$143,484
$31,215
$102,198
$390,166
$47,332
$420,000
$31,215
$143,484
$3.82
$94.30
$8.87
$40.57
$4.60
$78.32
$360
$360
$360
2NM40
Pgina 9

EL IMPERIAL SA DE CV
AO 1
AO 2
AUMENTO DISMINCIN
ACTIVO CIRCULANTE
Bancos
Clientes
Inventarios
Deudores Diversos
SUMA
$35,506
$43,388
$55,230
$79,320
$12,356
$225,800
9
11
14
21
3
58
$47,725
$45,472
$96,529
$136,083
$24,812
$350,621
9
9
18
26
3
65
$12,219
$2,084
$41,299
$56,763
$12,456
ACTIVO FIJO
SUMA ACTIVO FIJO
SUMA TOTAL
$119,756
$29,939
$138,070
$69,038
$158,849
$384,649
31
8
36
18
41
100
$113,190
$39,616
$216,947
$116,709
$173,812
$524,433
22
8
41
20
35
100
PASIVO
Proveedores
Acreedores
Prstamo Bancario
SUMA PASIVO
$122,524
$2,683
$88,756
$213,963
32
0
23
55
$111,063
$70,258
$97,312
$278,633
21
13
19
53
$6,566
$9,677
$78,877
$47,671
$11,461
$67,575
$8,556
CAPITAL CONTABLE
2NM40
Pgina 10

Capital Social
Reserva Legal
EMA
SUMA CAPITAL
$145,920
$907
$9,348
$27,333
$12,822
$170,686
$384,649
Ventas
Costo de Ventas
Gastos de Oper.
ISR
Otros
Utilidad neta
$650,000
$357,227
$135,620
$75,000
$32,777
$1,770
$51,146

Utildiad
Dividendos Cobrados
SUMA
Aumento Clientes
Aumento Inventarios
39
0
2
7
3
45
100
$176,457
$1,819
$29,200
$51,146
$12,822
$245,800
$524,433
34
0
6
10
2
47
100
$30,537
$912
$7,481
$51,146
$222,640
$222,640
$51,146
$9,677
$47,671
$7,480
$101,014
$41,299
$56,763
2NM40
Pgina 11

Aumento Proveedores
Deudores Diversos
Aumento Acreedores
SUMA
TOTAL
Aumento Capital
Reserva Legal
Doctos x pagar
SUMA TOTAL
$11,461
$12,456
$8,556
$113,423
$12,409
$78,877
$6,566
$30,537
$912
$67,574
$99,024
$14,303
$78,894
$93,192
RAZONES FINANCIERAS
1. Circulante
2. Prueba del cido
1. Endeudamiento
2. Apalancamiento
$350,621
$350,621
$350,621
$278,633
$136,083
$278,633
$278,633
$278,633
$524,433
$245,800
$0.53
$1.13
$51,146
$650,000
$0.08
$278,633
2NM40
$1.26
$0.77
$71,988.00
Pgina 12


3. Rotacin clientes
$51,146
$51,146
$524,433
$245,800
$357,227
$107,702
$390,000
$75,880
$138,306
$116,794
$107,702
$357,227
$75,880
$390,000
$116,794
$138,306
$0.10
$0.21
$360
$360
$360
2NM40
$3.32
$108.54
$5.14
$70.04
$1.18
$304.00
Pgina 13

TRIGENIUM SA DE CV
AO 1
AO 2
ACTIVO CIRCULANTE
Bancos
Clientes
Inventarios
Deudores Diversos
SUMA
$9,708
$40,000
$45,740
$78,612
$13,713
$187,773
2
10
11
19
3
45
$6,815
$60,000
$48,923
$124,261
$25,618
$265,617
1
12
10
24
5
52
$2,893
ACTIVO FIJO
SUMA ACTIVO FIJO
SUMA TOTAL
$167,658
$41,915
$193,298
$96,653
$222,388
$410,161
41
10
47
23
55
100
$158,466
$55,462
$303,725
$163,393
$243,336
$508,953
31
11
60
32
48
100
$9,192
$13,547
PASIVO
Proveedores
Acreedores
Prstamo Bancario
SUMA PASIVO
$46,943
$22,684
$101,574
$171,201
11
5
25
41
$15,487
$31,975
$117,372
$164,834
3
6
23
32
2NM40
AUMENTO DISMINCIN
$20,000
$3,183
$45,649
$11,905
$110,427
$66,740
$31,456
$9,291
$15,798
Pgina 14

CAPITAL CONTABLE
Capital Social
Reserva Legal
EMA
SUMA CAPITAL
$204,288
$4,300
$38,266
$10,057
$17,951
$238,960
$410,161
Ventas
Costo de Ventas
Gastos de Oper.
ISR
Otros
Utilidad neta
$739,369
$453,624
$125,425
$72,529
$17,957
$1,770
$71,604

Utildiad
Dividendos Cobrados
SUMA
Aumento Clientes
50
2
9
2
4
59
100
$247,040
$4,300
$39,126
$71,604
$17,951
$344,119
$508,953
49
1
8
14
4
68
100
$42,752
$0
$9,197
$71,604
$231,817
$231,817
$71,604
$13,574
$66,740
$9,197
$142,721
$3,183
2NM40
Pgina 15

Aumento Inventarios
Aumento Proveedores
Deudores Diversos
Aumento Acreedores
SUMA
TOTAL
Aumento Capital
Reserva Legal
Doctos x pagar
SUMA TOTAL
$45,649
$31,456
$11,905
$15,798
$76,395
$110,427
$9,192
$42,752
$0
$9,291
$52,043
$17,107
$17,107
$49,708
$66,815
RAZONES FINANCIERAS
1. Circulante
2. Prueba del cido
1. Endeudamiento
2. Apalancamiento
$265,617
$265,617
$265,617
$164,834
$124,261
$164,834
$1.61
$164,834
$0.86
$100,783.00
$164,834
$164,834
$508,953
$344,119
$0.32
$0.48
2NM40
Pgina 16

3. Rotacin clientes
$71,604
$71,604
$71,604
$739,639
$508,953
$344,119
$0.10
$0.14
$0.21
$453,624
$101,437
$369,685
$47,332
$211,084
$31,215
$101,437
$453,624
$47,332
$369,685
$31,215
$211,084
$4.47
$80.50
$7.81
$46.09
$6.76
$53.24
$360
$360
$360
2NM40
Pgina 17

LATAMEX SA DE CV
ACTIVO CIRCULANTE
Bancos
Clientes
Inventarios
Deudores Diversos
SUMA
ACTIVO FIJO
Terreno
SUMA ACTIVO FIJO
SUMA TOTAL
PASIVO
Proveedores
Acreedores
Prstamo Bancario
SUMA PASIVO
AO 1
AO 2
AUMENTO DISMINCIN
$62,640
$104,400
$90,828
$121,204
$4,740
$383,812
2
3
3
4
0
11
$87,047
$200,000
$110,320
$69,517
$0
$466,884
3
6
3
2
0
14
$24,407
$95,600
$19,492
$2,630,410
$526,082
$210,433
$263,510
$196,636
$3,012,933
$3,396,745
77
15
6
8
6
89
100
$2,630,410
$425,572
$212,786
$263,510
$262,513
$2,844,193
$3,311,077
79
13
6
8
8
86
100
$140,801
$246,266
$25,174
$412,241
4
7
1
12
$69,897
$1,356
$126,987
$198,240
2NM40
2
0
4
6
$51,687
$4,740
$0
$100,510
$2,353
$0
$65,877
$70,904
$244,910
$101,813
Pgina 18

CAPITAL CONTABLE
Capital Social
Reserva Legal
EMA
SUMA CAPITAL
Ventas
Costo de Ventas
Gastos de Oper.
ISR
Otros
Utilidad neta
Utildiad
Dividendos Cobrados
SUMA
$2,814,363
$303
$169,838
$166,340
$166,340
$2,984,504
$3,396,745
83
0
5
5
5
88
100
$3,121,837
$34,802
$169,838
$47,356
$166,340
$3,112,781
$3,311,021
94
1
5
1
5
94
100
$307,474
$34,499
$166,340
$47,356
$231,817
$231,817
$689,350
$473,684
$243,343
$0
$22,368
$2,689
$47,356
$47,356
$2,353
$65,877
$166,340
$187,214
2NM40
Pgina 19

Aumento Clientes
Aumento Inventarios
Aumento Proveedores
Deudores Diversos
Aumento Acreedores
SUMA
TOTAL
Aumento Capital
Reserva Legal
Doctos x pagar
SUMA TOTAL
$19,492
$51,687
$70,904
$4,740
$15,798
$123,637
$0
$100,510
$307,474
$34,499
$101,813
$343,276
$400,065
$400,065
$49,708
$449,773
RAZONES FINANCIERAS
1. Circulante
2. Prueba del cido
1. Endeudamiento
$466,884
$466,884
$466,884
$198,240
$51,687
$198,240
$2.36
$198,240
$2.09
$268,644.00
$198,240 $3,311,077
$0.06
2NM40
Pgina 20

2. Apalancamiento
3. Rotacin clientes
$198,240 $3,112,837
$0.06
$47,356 $689,350
$47,356 $3,311,077
$47,356 $3,112,837
$0.07
$0.01
$0.02
$473,684
$95,361
$344,675
$95,361
$344,675
$105,349
$95,361
$473,684
$95,361
$344,675
$105,349
$344,675
$360
$360
$360
2NM40
$4.97
$72.47
$3.61
$99.60
$3.27
$110.03
Pgina 21

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INSTITUTO POLITECNICO

INSTITUTO POLITCNICO NACIONAL

INSTITUTO POLITCNICO NACIONAL

INSTITUTO POLITCNICO NACIONAL

ESTADO DE FLUJO DE EFECTIVO

INSTITUTO POLITCNICO NACIONAL

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INSTITUTO POLITCNICO NACIONAL

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ESTADO DE FLUJO DE EFECTIVO

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ESTADO DE FLUJO DE EFECTIVO

INSTITUTO POLITCNICO NACIONAL

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2. Rendimiento sobre activos

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ESTADO DE FLUJO DE EFECTIVO

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INSTITUTO POLITCNICO NACIONAL

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