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Balance de situacin
(En Bolivianos)
Auto-repuestos Ardaya
Periodo Terminado Para los ejercicios 2010-2012
ANALISIS HORIZONTAL
ANALISIS VERTICAL
AO 2010-2011 AO 2011-2012
2011 2012 VAL.ABSOL. VAL.RELAT. INDIC. VAL.ABSOL. VAL.RELAT. INDIC.
100% 100% 186,134,014 0.13 13.10 294,429,102.00 0.18 18.32
73% 82% 14,728,822 0.01 1.27 389,125,087.00 0.33 33.01
27% 18% 171,405,192 0.67 66.70 -94,695,985.00 -0.22 -22.10
266.9
ANALISIS HORIZONTAL
VAL.ABSOL. VAL.RELAT. INDIC. VAL.ABSOL. VAL.RELAT.
AO 2010-2011 AO 2011-2012
180.90 159.90 -664,097,567.00 23.15% 0.23 17,065,812.00 8.53%
496.60 695,892,201.00 239.18% 2.39 374,666,501.00 31.33%
50.60 69.30 31,794,634.00 102.33% 1.02 391,732,313.00 28.06%
17,065,812.00 108.53% 1.09 2,607,226.00 1.20%
14,728,822.00 101.27% 1.01 389,125,087.00 33.01%
6,368,083.00
22,394,330.00
INDIC.
O 2011-2012
1.09
1.31
1.28
1.01
1.33
Compras de acciones de autocatera
Emisin de acciones de autocartera
Otros, neto
Tesoreria neta proporcionada por
(utilizada en) actividades de financiacin
Efecto de la variacin del tipo
de cambio sobre tesoreria
Aumento (disminucin) neto
en tesoreria y equivalentes
Tesoreria y equivalentes
al comienzo del ejercicio
Tesoreria y equivalentes
al final de ejercicio
ANALISIS DE LOS INDICES FINANCIEROS
A. ANALISIS FINANCIERO:
I INDICES DE LIQUIDEZ: 2010 2011 2012
B ANALISIS ECONOMICO:
III INDICES DE RENTABILIDAD: 2010 2011 2012
Rendimiento sobre los activos Util. Neta Dis. / Accionistas 20,384,486.00 200,722,202.00 -5,419,339.00
3.6
totales R.O.A Activos Totales 992,652,196.00 1,015,752,619.00 1,118,656,816.00
C EFICIENCIA ADMINISTRATIVA:
IV INDICES DE ACTIVIDAD 2010 2011 2012
4,2, Periodo promedio de cobranza - Cuentas por cobrar promedio 78,840,209.00 103,245,097.00 129,694,932.00
a (PPC) Ventas al credito / 360 dias 3,947,460.04 4,464,498.96 5,282,357.58
1.25
350,922,289.00 415,018,443.00 462,807,576.00 Bs AUMENTA
1.2
1.15
1.15
46,529,383.00 93,222,484.00 98,215,467.00 Bs AUMENTA
1.1
1.3
98.08 83.49 60.68 Veces DISMINUYE
1.25
0.31 0.32 0.33 % AUMENTA
1.2
0.14 0.14 0.12 % AUMENTA
1.15
1.1
1.25
1.2
0.14 0.14 0.12 % AUMENTA
1.15
1.29
1.27
Row 6
Row 7
2 3
Row 9
Row 10
Row 9
Row 10
2 3
ESTADOS FINANCIEROS ORIGINALES
BALANCE GENERAL
TOTAL ACTIVOS
1,200,001,000.00
1,015,752,619.00
Bolivianos
992,652,196.00
1,000,001,000.00
800,001,000.00
600,001,000.00
400,001,000.00
200,001,000.00
1,000.00
2010 2011
700,000,800.00
Bolivianos
600,000,800.00
550,166,034.00
500,000,800.00
400,000,800.00
300,000,800.00
200,000,800.00
100,000,800.00
400,000,800.00
300,000,800.00
200,000,800.00
100,000,800.00
800.00
2010
ESTADO DE RESULTADO
Chart Title
2,000,000,000.00
1,800,000,000.00
Blolivianos
1,607,219,627.00
1,600,000,000.00
1,421,085,613.00
1,400,000,000.00
1,200,000,000.00
1,000,000,000.00
800,000,000.00
600,000,000.00
400,000,000.00
200,000,000.00
0.00
2010 2011
ANALISIS FINANCIERO
A) INDICES DE LIQUIDEZ
INDICES DE LIQUIDEZ
1.40
1.29
1.28 1.
1.201.15
INDICES DE LIQUIDEZ
1.40
1.29
1.28 1.
1.201.15
VECES
1.00
0.80
0.60
0.40
0.20 0.14 0.
0.10
0.00
2010 2011 20
B) INDICES DE ENDEUDAMIENTO
4.00
INDICES DE ENDEUDAMIENTO
3.00 2.82
VECES
ROTACION DE LA DE
1.00
0.55
0.53 0.54 0.56
0.42
0.00
2010 2011 2012
ANALISIS ECONOMICO
A) INDICES DE RENTABILIDAD
6.87%
100.00%
27.80%
90.00%
Axis Title
80.00%
70.00%
4.80%
60.53%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2010
30.00%
20.00%
10.00%
0.00%
2010
EFICIENCIA ADMINISTRATIVA
A) INDICES DE ACTIVIDAD
16.00 15.57
14.66
14.00
Axis Title
12.00
10.00
8.00
6.00
4.00
2.00
0.00
2010 2011 2012
Rotacion de inventarios
300.00
278.68
250.00
e
Rotacion de inventarios
300.00
278.68
250.00
Axis Title
200.00
173.10
146.42
150.00 R
100.00
50.00
0.00
2010 2011 2012
1.75
1.70
1.65
1.60
Axis Title
1.55
1.50
1.451.43
1.40
1.35
1.50
1.451.43
1.40
1.35
1.30
1.25
2010
VOS
1,118,656,816.00
500,000,000.00
19.00 490,000,000.00
Bolivianos
480,000,000.00
470,000,000.00
460,000,000.00
Total Activos
450,000,000.00
442,486,162.00
440,000,000.00
430,000,000.00
420,000,000.00
410,000,000.00
1 2012 2010
TOTAL PATRIMONIO
000,800.00
624
000,800.00
550,166,034.00 549,016,992.00
000,800.00
000,800.00
000,800.00
000,800.00
000,800.00
000,800.00
000,800.00
000,800.00
000,800.00
800.00
2010 2011
1,901,648,729.00
12
Bolivianos
,627.00
10
6
TOTAL VENTAS
0
2010
11 2012
UIDEZ C
500,000,000.00
1.27
1.26
450,000,000.00
UIDEZ C
500,000,000.00
1.27
1.26
450,000,000.00
400,000,000.00
Axis Title
350,922,289.00
350,000,000.00
300,000,000.00
RAZON CORRIENTE
RAZON RAPIDA 250,000,000.00
RAZON ABSOLUTA
200,000,000.00
150,000,000.00
100,000,000.00
0.15 46,529,383.00
50,000,000.00
0.00
2012 2010
ENTO
0.50
PORCENTAJE %
0.45
0.45
2.82
0.40
0.35
ROTACION DE LA DEUDA
0.31
FINANCIAMIENTO DE
CLIENTES7PROVEEDORES
0.30
RAZON DE AUTONOMIA DE LA DEUDA
0.25
0.20
P
0.35
ROTACION DE LA DEUDA
0.31
FINANCIAMIENTO DE
CLIENTES7PROVEEDORES
0.30
RAZON DE AUTONOMIA DE LA DEUDA
0.25
0.20
0.15 0.14
0.10
0.56
0.05
0.00
2010
2012
Chart Title
29.34% 1.65%
37.54%
Axis Title
12.55%
0.97%
59.84%
18.54%
39.57%
2011 2012
2011 2012
as por cobrar Pe
30.00
25.00
14.66
19.97
Axis Title
20.00
15.00
10.00
5.00
0.00
2012 2010
tarios Perio
3.00
2.46
2.50
le
tarios Perio
3.00
2.46
2.50
Axis Title
2.00
173.10
Rotacion de inventarios
1.50
1.00
0.50
0.00
2012 2010 2
1.70
1.58
2011 2012
Chart Title
.00 493,792,039.00
.00
.00
.00 466,735,627.00
.00
TOTAL PASIVO
.00
2,486,162.00
.00
.00
.00
.00
2010 2011 2012
624,864,777.00
TOTAL PATRIMONIO
TOTAL PATRIMONIO
2012
BENEFICIO NETO
12
10
0
2010
Chart Title
462,807,576.00
415,018,443.00
Chart Title
462,807,576.00
415,018,443.00
CAPITAL DE TRBAJO
CAPITAL DE TRABAJO NETO
93,222,484.00 98,215,467.00
2011 2012
INDICES DE ENDEUDAMIENTO
0.46
0.44
0.33
0.32
0.33
0.32
0.14 0.14
0.1
2011 2012
1.65%
37.54%
0.97%
59.84%
2012
2012
24.55
23.13
2011 2012
2.08
Periodo promedio de inventario
2.08
2011 2012
1.70
2012
4
0.33
0.33
0.12
2012
edio de inventario