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por su apoyo
NDICE
PG.
INTRODUCCIN
CORPORACIN ACEROS AREQUIPA S.A.
INVESTIGACIN
DEL TRABAJO DE DESCRIPCION DE LA EMPRESA
OBJETIVOS DEL TRABAJO DE INVESTIGACION
PLANEACION ESTRATEGICA
VALORES ORGANIZACIONALES
8
VISION Y MISION DE LA EMPRESA
8
ANALISIS Y DIAGNOSTICO DEL AMBIENTE EXTERNO
MACROENTORNO
9
MICROENTORNO
DETERMINACION DE OPORTUNIDADES Y AMENAZAS
ANALISIS Y DIAGNOSTICO DEL AMBIENTE INTERNO
DETERMINACION DE FORTALEZAS Y DEBILIDADES
IDENTIFICACION DE ENUNCIADOS DE METAS Y OBJETIVOS
POLITICAS ORGANIZACIONALES
IDENTIFICACION DE ESTRATEGIAS. UTILIZACION DE LA MATRIZ FODA
ESTRATEGIAS FUNCIONALES Y DE CRECIMIENTO
ESTRATEGIA COMPETITIVA
20
ANALISIS COMPARATIVO
22
ESTADO DE RESULTADOS
26
ESTADO DE RESULTADOS (PROPORCIONES)
27
BALANCE GENERAL (PROPORCIONES)
28
ANLISIS DE TENDENCIA
3
4
4
8
8
9
9
10
13
13
15
15
16
19
32
CONCLUSIN
RECOMENDACIN
BIBLIOGRAFA
INTRODUCCIN
El presente trabajo monogrfico referido a la Corporacin Aceros Arequipa S.A., una entidad
privada que a lo largo de los 50 aos ha podido satisfacer las necesidades de la sociedad en
general con productos de calidad y ofreciendo el mejor servicio. Siempre estando a la
vanguardia de los avances tecnolgicos, con el nico fin de poder brindarle lo mejor en
barras, planchas, tubos y entre otros productos ofrecidos a la familia de Aceros Arequipa.
Viendo la gran trayectoria de la Corporacin Aceros Arequipa resulta algo necesario y
relevante poder darles a conocer a todos los estudiantes universitarios puntos como: La
historia, objetivos, planeacin estratgica, anlisis comparativo, anlisis de tendencia,
anlisis de liquidez, anlisis de gestin, entre otros anlisis.
Pues tanto hoy como maana mediante los anlisis podremos Obtener una idea preliminar
acerca de la existencia y disponibilidad de recursos para invertirlos en un proyecto
determinado.
Nos sirve para darnos una idea de la situacin financiera futura, as como de las condiciones
generales de la empresa y de sus resultados. Podemos utilizarlo como una herramienta para
medir el desempeo de la administracin o diagnosticar algunos problemas existentes en la
empresa, y por ello como futuros administradores merece ser estudiada.
sus
operaciones
en
1966
con
la
produccin
en
funcionamiento
nuestra
nace
Corporacin Aceros
Arequipa S.A.
En el ao 2002 invertimos 9.5 millones
de dlares en la automatizacin de
nuestra lnea de laminacin y la
implementacin de nuestra planta de
laminado en fro en Pisco.
de
dlares
para
la
en
funcionamiento
nuestra
constituye
emblemtico
departamento,
un
hito
de
este
como
empresa
esta
planta
de
laminacin
cuenta
con
una
Esta
planta,
cuenta
con
una
productos
terminados,
se
el
desperdicio
la
acumulacin
de
pasivos
ambientales.
El uso del gas natural como fuente de energa en las diferentes plantas de
Aceros Arequipa tambin est ayudando a reducir emisiones de gases
contaminantes al ambiente pero adems, estn contribuyendo al ahorro
de energa y consecuentemente a una mayor productividad de la empresa
de cara al futuro.
Esta planta ha ido mejorando su tecnologa y sus equipos cada ao,
mantenindose actualizada con los ltimos adelantos tecnolgicos
9
1.2.
ACEROS AREQUIPA.
Realizar un diagnstico general de la empresa
AREQUIPA.
Determinar cul es la situacin actual, problemtica, puntos crticos
ACEROS
2. PLANEACION ESTRATEGICA
2.1.
VALORES ORGANIZACIONALES
Liderazgo
Excelencia
Enfoque al cliente
Seguridad total en el ambiente de trabajo
Actitud emprendedora y responsable
Compromiso
Trabajo en equipo
Crecimiento y rentabilidad
2.2. VISION Y MISION DE LA EMPRESA
Visin
Grupo siderrgico lder en el mercado nacional
del acero con creciente y activa presencia en el
mercado
exterior,
soportado
por
una
la
calidad
de
nuestros
lograrlo
10
nuestra
empresa
ha
11
OPORTUNIDADES
IMPLICANCIAS
12
Existen
mercados
extranjeros
importantes( EEUU, Venezuela) a los
que podra vender
IMPLICANCIAS
Escasez de del
losgasprincipales
Disponibilidad
de Camisea
Genera Reduccin
volatilidad dedecosto
los como
precios
por ejemplo en el
mix de por
carga
por instalacin de
insumos (chatarra, carbn,
internacionales,
tantometlica
incremento
Plantaydepor
Hierroende
esponja
a gas
entre otros) debido a que la
de precios
costos.
demanda
mundial
supera
a
Posible
desabastecimiento.
Difcil
situacin
econmica
de
Incremento en la participacin de mercado
la SIDERPERU
produccin. (Competencia), limita sus
local e incursin en el mercado externo donde
posibilidades y competencia.
stosde mantienen
Mayores
Concentracin
de
las
Posibilidad
ingreso participacin.
de un
ingresos y mayor rentabilidad.
principales
empresas
competidor extranjero si en algn
mundiales.
momentoPermitir
el mercado
se concentren en
Reestructuracin del rea de logstica
que los peruano
gerentes se
utilizando fragmentacin de la misma
los contratos
conviertegerenciar
en una atractiva
plaza.a largo plazo con los
como oportunidad
Alta
penetracin
de
productos importados en
segmentos de mayor margen
Tamao
de
mercado
nacional reducido, lo que
limita el crecimiento de la
empresa
Dbil
desarrollo
de
la
industria metal mecnica
local
Mayor
regulacin
aspectos ambientales
por
Riesgo
de
desabastecimiento por la
intervencin de terceros en
la gestin de compras de
materia prima e insumos
estratgicos.
proveedores.
Utilizando la reestructuracin del rea de
logstica busca la mejora de procesos y con
ello obtener reduccin de costos
y por ende
al mercado
13
IMPLICANCIAS
Procesos
productivos
con
certificacin de calidad ISO 9001
Slido
sistema
distribucin
integral
de
Plantas
con
tecnologa
de
avanzada(comparable
con
mejores
siderrgicas
latinoamericanas)
Su recurso Humano
ende
Capacidad de generacin de
fondos para el pago de sus
obligaciones a corto plazo.
15
DEBILIDADES
IMPLICANCIAS
Elevada concentracin
sector construccin.
en
el
17
18
19
En
base al anlisis
De
este
21
ESTRATEGIA COMPETITIVA
La estrategia combinada que utiliza la empresa para llegar al mercado
se puede definir de la siguiente manera:
Mayor presencia en el mercado.- A partir del ao 2001 la empresa
adems
de
los
grandes
mayoristas,
empresas
constructoras,
23
3. ANALISIS COMPARATIVO
2011
2012
2013
2014
VARIACIN
VARIACIN
VARIACIN
S/. 173.809
S/. 194.961
S/. 253.741
S/. 214.610
S/. 21.152
S/. 58.780
S/. -39.131
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 267.912
S/. 224.700
S/. 239.544
S/. 267.912
S/. -43.212
S/. 14.844
S/. 91.484
S/. 165.113
S/. 137.410
S/. 201.226
S/. 73.629
S/. -27.703
S/. 63.816
S/. 67.674
S/. 67.819
S/. 59.905
S/. 16.329
S/. 145
S/. -7.914
S/. -43.576
S/. 35.163
S/. 34.980
S/. 27.385
S/. 21.989
S/. -183
S/. -7.595
S/. -5.396
S/. 0
S/. 1.132.159
S/. 0
S/. 0
S/. 900.408
S/. 0
S/. 0
S/. 874.481
S/. 0
S/. 0
S/. 761.352
S/. 0
S/. 0
S/. -231.751
S/. 0
S/. 0
S/. -25.927
S/. 0
S/. 0
S/. -113.129
S/. 0
S/. 0
S/. 9.400
S/. 23.903
S/. 22.894
S/. 9.400
S/. 14.503
S/. -1.009
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 7.570
S/. 1.836
S/. 2.511
S/. 3.972
S/. -5.734
S/. 675
S/. 1.461
S/. 1.507.859
S/. 1.374.517
S/. 1.379.336
S/. 1.242.372
S/. -133.342
S/. 4.819
S/. -136.964
S/. 1.000
S/. 0
S/. 0
S/. 0
S/. -1.000
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 1.000
S/. 0
S/. 0
S/. 0
S/. -1.000
S/. 0
S/. 0
S/. 1.508.859
S/. 1.374.517
S/. 1.379.336
S/. 1.242.372
S/. -134.342
S/. 4.819
S/. -136.964
4. ESTADO DE RESULTADOS.
2011
2012
2013
2014
VARIACIN VARIACIN VARIACIN
S/. 2.064.760 S/. 2.165.900 S/. 2.149.383 S/. 2.403.307 S/. 101.140
S/. 16.517
S/. 253.924
Total de Ingresos de
Actividades Ordinarias
S/. 101.140
S/. 16.517
S/. 253.924
Costo de Ventas
S/. 288.098
S/. 186.958
S/. 136.559
S/. 120.042
S/. 230.930
S/. 22.994
S/. 113.440
S/. 150.724
S/. 160.665
S/. 170.259
S/. 37.284
S/. 9.941
S/. 9.594
Gastos de Administracin
S/. 88.141
S/. 6.242
S/. 75.312
S/. 44.369
S/. 8.267
S/. 87.765
S/. 4.852
S/. 35.799
S/. 42.177
S/. 78.095
S/. 18.261
S/. 18.032
S/. 159.210
S/. 8.195
S/. 46.529
S/. 92.540
S/. 80.636
S/. 11.798
S/. 6.967
S/. 174.671
S/. 5.828
S/. 44.543
S/. 58.869
S/. 12.829
S/. 38.127
S/. 8.267
S/. 181.553
S/. 1.745
S/. 5.109
S/. 15.165
S/. 2.783
S/. 26.108
S/. 9.765
S/. 71.445
S/. 3.343
S/. 10.730
S/. 134.717
S/. 2.541
S/. 6.463
S/. 11.065
S/. 15.461
S/. 2.367
S/. 1.986
S/. 33.671
S/. 269.318
S/. 3.107
S/. 40.908
S/. 27.012
Participacin en los
Resultados Netos de
Asociadas y Negocios
Conjuntos Contabilizados por
el Mtodo de la Participacin
S/. 11.954
S/. 8.873
S/. 5.024
S/. 5.295
S/. 3.081
S/. 3.849
S/. 271
S/. 270.483
S/. 107.868
S/. 33.360
S/. 82.382
S/. 162.615
S/. 74.508
S/. 49.022
S/. 71.193
S/. 48.775
S/. 10.004
S/. 14.150
S/. 22.418
S/. 38.771
S/. 4.146
S/. 199.290
S/. 59.093
S/. 23.356
S/. 68.232
S/. 140.197
S/. 35.737
S/. 44.876
S/. 199.290
S/. 59.093
S/. 23.356
S/. 68.232
S/. 140.197
S/. 35.737
S/. 44.876
2012
2013
2014
S/.
S/. 2.064.760
%
100%
S/.
S/. 2.165.900
%
100%
S/.
S/. 2.149.383
%
100%
S/.
S/. 2.403.307
%
100%
S/. 2.064.760
100%
S/. 2.165.900
100%
S/. 2.149.383
100%
S/. 2.403.307
100%
Costo de Ventas
Ganancia (Prdida) Bruta
S/. 1.600.103
S/. 464.657
-77%
23%
S/. 1.888.201
S/. 277.699
-87%
13%
S/. 1.751.642
S/. 397.741
-81%
19%
S/. 1.982.572
S/. 420.735
-82%
18%
S/. 113.440
-5%
S/. 150.724
-7%
S/. 160.665
-7%
S/. 170.259
-7%
Gastos de Administracin
S/. 88.141
S/. 6.242
-4%
0%
S/. 269.318
S/. 3.107
S/. 40.908
S/. 27.012
S/. 11.954
13%
0%
-2%
1%
1%
S/. 75.312
S/. 44.369
S/. 8.267
S/. 87.765
S/. 4.852
S/. 35.799
S/. 42.177
S/. 8.873
-3%
2%
0%
4%
0%
-2%
2%
0%
S/. 78.095
S/. 18.261
S/. 18.032
S/. 159.210
S/. 8.195
S/. 46.529
S/. 92.540
S/. 5.024
-4%
1%
-1%
7%
0%
-2%
-4%
0%
S/. 80.636
S/. 11.798
S/. 6.967
S/. 174.671
S/. 5.828
S/. 44.543
S/. 58.869
S/. 5.295
-3%
0%
0%
7%
0%
-2%
-2%
0%
S/. 270.483
13%
S/. 107.868
5%
S/. 33.360
2%
S/. 82.382
3%
S/. 71.193
-3%
S/. 48.775
-2%
S/. 10.004
0%
S/. 14.150
-1%
S/. 199.290
10%
S/. 59.093
3%
S/. 23.356
1%
S/. 68.232
3%
S/. 199.290
10%
S/. 59.093
3%
S/. 23.356
1%
S/. 68.232
3%
2012
2013
2014
S/.
S/.
S/.
S/.
S/. 173.809
S/. 0
12%
0%
S/. 194.961
S/. 0
7%
0%
S/. 253.741
S/. 0
8%
0%
S/. 214.610
S/. 0
7%
0%
S/. 0
0%
S/. 267.912
10%
S/. 224.700
7%
S/. 239.544
8%
S/. 91.484
3%
S/. 165.113
6%
S/. 137.410
4%
S/. 201.226
6%
Activos
Activos Corrientes
Efectivo y Equivalentes al Efectivo
Otros Activos Financieros
Cuentas por cobrar comerciales y
otras cuentas por cobrar
Cuentas por Cobrar Comerciales
(neto)
Otras Cuentas por Cobrar (neto)
S/. 67.674
3%
S/. 67.819
2%
S/. 59.905
2%
S/. 16.329
1%
S/. 35.163
1%
S/. 34.980
1%
S/. 27.385
1%
S/. 21.989
1%
Anticipos
S/. 0
S/. 1.132.159
S/. 0
0%
43%
0%
S/. 0
S/. 900.408
S/. 0
0%
32%
0%
S/. 0
S/. 874.481
S/. 0
0%
26%
0%
S/. 0
S/. 761.352
S/. 0
0%
24%
0%
S/. 0
0%
S/. 9.400
0%
S/. 23.903
1%
S/. 22.894
1%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
Inventarios
Activos Biolgicos
Activos por Impuestos a las
Ganancias
Gastos Pagados por Anticipado
S/. 7.570
0%
S/. 1.836
0%
S/. 2.511
0%
S/. 3.972
0%
S/. 1.507.859
58%
S/. 1.374.517
49%
S/. 1.379.336
42%
S/. 1.242.372
40%
S/. 1.000
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
S/. 0
S/. 1.000
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 1.508.859
58%
S/. 1.374.517
49%
S/. 1.379.336
42%
S/. 1.242.372
40%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 121.299
5%
S/. 128.951
5%
S/. 132.582
4%
S/. 137.106
4%
S/. 0
0%
S/. 31.091
1%
S/. 7.896
0%
S/. 18.122
1%
S/. 0
S/. 31.754
0%
1%
S/. 0
S/. 31.091
0%
1%
S/. 0
S/. 7.896
0%
0%
S/. 0
S/. 14.641
0%
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
S/. 0
S/. 0
S/. 911.880
S/. 17.470
0%
0%
0%
35%
1%
S/. 0
S/. 0
S/. 0
S/. 1.175.637
S/. 55.799
0%
0%
0%
42%
2%
S/. 0
S/. 0
S/. 0
S/. 1.670.484
S/. 66.409
0%
0%
0%
51%
2%
S/. 3.481
S/. 0
S/. 0
S/. 1.642.702
S/. 58.125
0%
0%
0%
52%
2%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
Activos No Corrientes
Plusvala
Otros Activos
Total Activos No Corrientes
TOTAL DE ACTIVOS
S/. 0
S/. 27.355
S/. 1.109.758
S/. 2.618.617
0%
1%
42%
100%
S/. 0
S/. 31.622
S/. 1.423.100
S/. 2.797.617
0%
1%
51%
100%
S/. 0
S/. 43.478
S/. 1.920.849
S/. 3.300.185
0%
1%
58%
100%
S/. 0
S/. 39.849
S/. 1.895.904
S/. 3.138.276
0%
1%
60%
100%
Pasivos y Patrimonio
Pasivos Corrientes
Otros Pasivos Financieros
S/. 596.194
23%
S/. 670.284
24%
S/. 728.001
22%
S/. 486.020
15%
S/. 0
0%
S/. 311.378
11%
S/. 177.439
5%
S/. 248.080
8%
S/. 192.803
S/. 73.017
7%
3%
S/. 204.334
S/. 99.575
7%
4%
S/. 90.765
S/. 84.112
3%
3%
S/. 199.992
S/. 42.026
6%
1%
S/. 17.017
1%
S/. 7.469
0%
S/. 2.562
0%
S/. 6.062
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 4.182
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
Otros Pasivos
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 883.213
34%
S/. 981.662
35%
S/. 905.440
27%
S/. 734.100
23%
S/. 883.213
34%
S/. 981.662
35%
S/. 905.440
27%
S/. 734.100
23%
S/. 324.174
12%
S/. 348.968
12%
S/. 539.624
16%
S/. 519.001
17%
S/. 0
0%
S/. 139
0%
S/. 2.430
0%
S/. 1.761
0%
S/. 999
S/. 0
0%
0%
S/. 139
S/. 0
0%
0%
S/. 2.430
S/. 0
0%
0%
S/. 1.761
S/. 0
0%
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 86.530
3%
S/. 103.891
2%
S/. 213.165
6%
S/. 191.341
6%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
S/. 0
0%
Pasivos No Corrientes
S/. 0
S/. 0
S/. 411.703
S/. 1.294.916
0%
0%
16%
49%
S/. 0
S/. 0
S/. 452.998
S/. 1.434.660
0%
0%
16%
51%
S/. 0
S/. 0
S/. 755.219
S/. 1.660.659
0%
0%
23%
50%
S/. 0
S/. 0
S/. 712.103
S/. 1.446.203
0%
0%
23%
46%
S/. 640.705
S/. 0
S/. 136.685
S/. -25.352
S/. -4.210
S/. 479.249
S/. 96.534
24%
0%
5%
-1%
0%
18%
4%
S/. 897.023
S/. 0
S/. 191.367
S/. -25.352
S/. 110.280
S/. 188.298
S/. 1.341
32%
0%
7%
-1%
4%
7%
0%
S/. 941.875
S/. 0
S/. 200.935
S/. -25.352
S/. 119.616
S/. 152.666
S/. 249.786
29%
0%
6%
-1%
4%
5%
8%
S/. 941.875
S/. 0
S/. 200.936
S/. -25.352
S/. 123.179
S/. 190.068
S/. 261.367
30%
0%
6%
-1%
4%
6%
8%
S/. 1.323.701
51%
S/. 1.362.957
49%
S/. 1.639.526
50%
S/. 1.692.073
54%
Participaciones No Controladoras
S/. 0
S/. 1.323.701
S/. 2.618.617
0%
51%
100%
S/. 0
S/. 1.362.957
S/. 2.797.617
0%
49%
100%
S/. 0
S/. 1.639.526
S/. 3.300.185
0%
50%
100%
S/. 0
S/. 1.692.073
S/. 3.138.276
0%
54%
100%
Otros Pasivos
Ingresos Diferidos (netos)
Total Pasivos No Corrientes
Total Pasivos
Patrimonio
Capital Emitido
Primas de Emisin
Acciones de Inversin
Acciones Propias en Cartera
Otras Reservas de Capital
Resultados Acumulados
Total Patrimonio
TOTAL PASIVO Y PATRIMONIO
7. ANLISIS DE TENDENCIA
2012
2013
2014
S/.
S/.
S/.
S/.
S/. 173.809
100%
S/. 194.961
12,17%
S/. 253.741
45,99%
S/. 214.610
23,47%
S/. 0
100%
S/. 0
S/. 0
S/. 0
S/. 0
100%
S/. 267.912
S/. 224.700
S/. 239.544
S/. 91.484
100%
S/. 165.113
80,48%
S/. 137.410
50,20%
S/. 201.226
119,96%
S/. 67.674
100%
S/. 67.819
0,21%
S/. 59.905
-11,48%
S/. 16.329
-75,87%
S/. 35.163
100%
S/. 34.980
-0,52%
S/. 27.385
-22,12%
S/. 21.989
-37,47%
S/. 0
S/. 1.132.159
S/. 0
100%
100%
100%
S/. 0
S/. 900.408
S/. 0
-20,47%
S/. 0
S/. 874.481
S/. 0
-22,76%
S/. 0
S/. 761.352
S/. 0
-32,75%
S/. 0
100%
S/. 9.400
S/. 23.903
S/. 22.894
S/. 0
S/. 7.570
100%
100%
S/. 0
S/. 1.836
S/. 0
S/. 2.511
S/. 0
S/. 3.972
Activos
Activos Corrientes
Efectivo y Equivalentes al
Efectivo
Otros Activos Financieros
Cuentas por cobrar comerciales
y otras cuentas por cobrar
Cuentas por Cobrar
Comerciales (neto)
Otras Cuentas por Cobrar
(neto)
Cuentas por Cobrar a
Entidades Relacionadas
Anticipos
Inventarios
Activos Biolgicos
Activos por Impuestos a las
Ganancias
Gastos Pagados por Anticipado
Otros Activos no Financieros
-75,75%
-66,83%
-47,53%
S/. 1.507.859
100%
S/. 1.374.517
9,70%
S/. 1.379.336
-8,52%
S/. 1.242.372
-17,61%
S/. 1.000
100%
S/. 0
-100%
S/. 0
-100%
S/. 0
-100%
S/. 0
100%
S/. 0
S/. 1.000
100%
S/. 0
-100%
S/. 0
-100%
S/. 0
-100%
S/. 1.508.859
100%
S/. 1.374.517
-8,90%
S/. 1.379.336
-8,58%
S/. 1.242.372
-17,66%
S/. 0
100%
S/. 0
S/. 121.299
100%
S/. 128.951
S/. 0
100%
S/. 31.091
S/. 7.896
S/. 18.122
S/. 0
100%
S/. 0
S/. 0
S/. 0
S/. 31.754
100%
S/. 31.091
S/. 0
100%
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
100%
100%
100%
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 3.481
S/. 0
S/. 0
S/. 911.880
100%
S/. 1.175.637
28,92%
S/. 1.670.484
83,19%
S/. 1.642.702
80,14%
S/. 17.470
100%
S/. 55.799
219,40%
S/. 66.409
280,13%
S/. 58.125
232,71%
S/. 0
100%
S/. 0
S/. 0
S/. 0
Activos No Corrientes
Otros Activos Financieros
Inversiones Contabilizadas
Aplicando el Mtodo de la
Participacin
Activos Biolgicos
Propiedades de Inversin
Propiedades, Planta y Equipo
(neto)
Activos Intangibles (neto)
Activos por Impuestos a las
Ganancias Diferidos
S/. 0
6,31%
-2,09%
S/. 132.582
S/. 7.896
S/. 0
S/. 0
9,30%
-75,13%
S/. 137.106
S/. 14.641
S/. 0
13,03%
-53,89%
Plusvala
Otros Activos
Total Activos No Corrientes
TOTAL DE ACTIVOS
S/. 0
S/. 27.355
S/. 1.109.758
S/. 2.618.617
100%
100%
100%
100%
S/. 0
S/. 31.622
S/. 1.423.100
S/. 2.797.617
15,60%
28,24%
6,84%
S/. 0
S/. 43.478
S/. 1.920.849
S/. 3.300.185
58,94%
73,09%
26,03%
S/. 0
S/. 39.849
S/. 1.895.904
S/. 3.138.276
45,67%
70,84%
19,84%
12,43%
S/. 728.001
22,11%
S/. 486.020
-18,48%
Pasivos y Patrimonio
Pasivos Corrientes
Otros Pasivos Financieros
S/. 596.194
100%
S/. 670.284
S/. 0
100%
S/. 311.378
S/. 192.803
S/. 73.017
100%
100%
S/. 204.334
S/. 99.575
5,98%
36,37%
S/. 90.765
S/. 84.112
-52,92%
15,20%
S/. 199.992
S/. 42.026
3,73%
-42,44%
S/. 17.017
100%
S/. 7.469
-56,11%
S/. 2.562
-84,94%
S/. 6.062
-64,38%
S/. 0
100%
S/. 0
S/. 4.182
100%
S/. 0
Otros Pasivos
S/. 0
100%
S/. 0
S/. 883.213
100%
S/. 981.662
11,15%
S/. 905.440
2,52%
S/. 734.100
-16,88%
S/. 883.213
100%
S/. 981.662
11,15%
S/. 905.440
2,52%
S/. 734.100
-16,88%
S/. 324.174
100%
S/. 348.968
7,65%
S/. 539.624
66,46%
S/. 519.001
60,10%
S/. 0
100%
S/. 139
S/. 999
S/. 0
100%
100%
S/. 139
S/. 0
S/. 0
100%
S/. 0
S/. 86.530
100%
S/. 103.891
S/. 0
100%
S/. 0
S/. 0
S/. 0
S/. 0
100%
S/. 0
S/. 0
S/. 0
S/. 177.439
S/. 248.080
S/. 0
-100%
S/. 0
S/. 0
-100%
S/. 0
S/. 0
-100%
S/. 0
Pasivos No Corrientes
S/. 2.430
-86,09%
S/. 2.430
S/. 0
S/. 1.761
143,24%
S/. 0
20,06%
S/. 213.165
S/. 1.761
S/. 0
76,28%
S/. 0
146,35%
S/. 191.341
121,13%
S/. 0
S/. 0
S/. 411.703
S/. 1.294.916
100%
100%
100%
100%
S/. 0
S/. 0
S/. 452.998
S/. 1.434.660
S/. 640.705
S/. 0
S/. 136.685
S/. -25.352
S/. -4.210
S/. 479.249
S/. 96.534
100%
100%
100%
100%
100%
100%
100%
S/. 897.023
S/. 0
S/. 191.367
S/. -25.352
S/. 110.280
S/. 188.298
S/. 1.341
S/. 1.323.701
100%
S/. 1.362.957
Participaciones No
Controladoras
Total Patrimonio
TOTAL PASIVO Y
PATRIMONIO
S/. 0
100%
S/. 0
S/. 1.323.701
100%
S/. 1.362.957
2,97%
S/. 1.639.526
23,86%
S/. 1.692.073
27,83%
S/. 2.618.617
100%
S/. 2.797.617
6,84%
S/. 3.300.185
26,03%
S/. 3.138.276
19,84%
Otros Pasivos
Ingresos Diferidos (netos)
Total Pasivos No Corrientes
Total Pasivos
10,03%
10,79%
S/. 0
S/. 0
S/. 755.219
S/. 1.660.659
83,44%
28,24%
S/. 0
S/. 0
S/. 712.103
S/. 1.446.203
72,97%
11,68%
Patrimonio
Capital Emitido
Primas de Emisin
Acciones de Inversin
Acciones Propias en Cartera
Otras Reservas de Capital
Resultados Acumulados
40,01%
40,01%
0%
-2719,48%
-60,71%
-98,61%
S/. 941.875
S/. 0
S/. 200.935
S/. -25.352
S/. 119.616
S/. 152.666
S/. 249.786
2,97%
S/. 1.639.526
47,01%
47,01%
0%
-2941,24%
-68,14%
158,75%
S/. 941.875
S/. 0
S/. 200.936
S/. -25.352
S/. 123.179
S/. 190.068
S/. 261.367
47,01%
0%
-3025,87%
-60,34%
170,75%
23,86%
S/. 1.692.073
27,83%
S/. 0
47,01%
S/. 0
BIBLIOGRAFIA
http://cybertesis.upc.edu.pe/upc/2005/carrillo_vp/pdf/carrillo_vp-TH.3.pdf
http://www.monografias.com/trabajos39/aceros-arequipa/acerosarequipa2.shtml
http://www.acerosarequipa.com/IMG_Corporativo/Politica_de_Calidad.pdf
http://es.wikipedia.org/wiki/Corporaci%C3%B3n_Aceros_Arequipa
http://www.aai.com.pe/files/instituciones_no_financieras/aceros_arequipa/ca/ac
eros_arequipa_ca.pdf
http://www.scotiabank.com.pe/i_financiera/pdf/sectorial/20020528_sec_es_sid
erurgico.pdf