2. Lainterpretacióndelascuentas
Los estados financieros son documentos, en donde se recogen de una manera
ordenada un conjunto de datos sobre la empresa.
Los datos mas importantes son:
• El balance.
• Las cuentas perdidas.
• Las ganancias.
Se necesita un examen mas elaborado de los datos para saber si la empresa
presenta una buena o mala situación o si esta actuando adecuadamente.
Este estudio se lleva a cabo con el objetivo de conseguir una información que
tiene utilidad para los diferentes agentes económicos relacionados con la
empresa:
3. I.Análisis patrimonial
Es el estudio de la
estructura patrimonial de
la empresa ayudando así
a conocer la situación
económica financiera y su
evolución a lo largo del
tiempo
pretende conocer la
solvencia y liquidez de sus
inversiones, es decir, la
capacidad de la empresa
para atender sus
obligaciones a corto y a
largo plazo.
estudia los resultados de
la empresa a partir de la
cuenta de pérdidas y
ganancias para obtener la
productividad, el
crecimiento de la empresa
y sus expectativas de
futuro.
TIPOSDEANALISIS
II.Análisis financiero III.Análisis económico
4. ElFondodeManiobrayelanálisispatrimonialde
laempresa
El análisis patrimonial tiene como finalidad estudiar la estructura y la
composición del activo (estructura económica) y del pasivo (estructura
financiera), las relaciones entre las diferentes masas patrimoniales y el equilibrio
financiero; para ello se toma la información aportada por el Balance de situación.
El Fondo de Maniobra
Es la parte del activo corriente o circular de una empresa financiada con deuda
a largo plazo, es decir con pasivo no corriente o fijo.
Se calcula mediante la diferencia entre el activo corriente y deudas a corto plazo
controlar o valorar nuestro fondo de maniobra es muy importante para
garantizar la liquidez y solvencia de una empresa a coto plazo.
5. FMespositivo (AC>PC)
significa que parte del activo
circulante está siendo financiado con
recursos permanentes (propios y
ajenos a largo plazo), lo que indica
que la empresa mantiene un
correcto equilibrio financiero.
implica que parte del inmovilizado está siendo
subvencionado con deudas a corto plazo, lo cual señala
un desequilibrio financiero. Tan sólo determinadas
empresa, como las grandes superficies, en donde los
plazos de cobro resultan más pequeños que los plazos
de pagos, pueden mantener estas posiciones sin
provocar tensiones de liquidez.
InterpretaciónDelFondodeManiobra
FMnegativo(AC>PC)
Formula
FM=ActivoCorriente–PasivoCorriente
FM=PatrimonioNeto+PasivoNoCorriente–ActivoNoCorriente
7. Cuando el Activo No Corriente y el Activo Corriente están totalmente financiados por
los recursos propios o neto patrimonial. No existe endeudamiento; todo el activo
está siendo financiado por recursos propios (Activo=Neto)
EQUILIBRIO FINANCIERO TOTAL
8. Cuando todo el Activo No Corriente y parte del Activo Corriente están íntegramente
financiados por recursos propios y por recursos ajenos a L/P.
EQUILIBRIOFINANCIERONORMALoSITUACIÓNFINANCIERANORMAL
9. Cuando una parte del Activo No Corriente está siendo financiado con recursos
ajenos a c/p (pasivo corriente) además de financiar al Activo Corriente. Esta
situación puede desembocar en la suspensión de pagos, pues cuando tengamos que
hacer frente al pago de la parte del Activo No Corriente que está financiando con
recursos a c/p, tendremos problemas de liquidez.
DESEQUILIBRIOFINANCIEROAC/PoDESUSPENSIÓNDEPAGOS
10. Cuando el Activo está financiado íntegramente por recursos ajenos (el neto o los
recursos propios no existen). Existen importantes problemas de solvencia, lo que
llevará aparejado el inicio de un proceso de concurso de acreedores; la liquidación de
los activos será el mecanismo con el que los administradores judiciales harán
posible que los acreedores de la empresa puedan hacer efectivas sus deudas con la
misma.
DESEQUILIBRIOFINANCIEROAL/PoSITUACIÓNFINANCIERAINESTABLE
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YOURLOGO
15. It’s the closest
planet to the Sun
VENUS
SATURN
OURHISTORY
MERCURY
Venus is the second
planet from the Sun
JUPITER
Jupiter is the biggest
planet of them all
It’s composed of
hydrogen and helium
2XXX
2XXX
2XXX
2XXX
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APICTUREALWAYS
REINFORCESTHECONCEPT
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It’s the closest planet
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Venus is the second
planet from the Sun
Mars is actually a
very cold place
Jupiter is the biggest
planet of them all
It’s composed of
hydrogen and helium
Neptune is far away
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MERCURY VENUS MARS
JUPITER SATURN NEPTUNE
20. BESTSELLERS
It’s the closest planet
to the Sun
Venus is the second
planet from the Sun
Jupiter is the biggest
planet of them all
It’s composed of
hydrogen and helium
MERCURY VENUS
JUPITER SATURN
21. RELIABILITY
COMMITMENT
LOYALTY
Venus is the second
planet from the Sun
Jupiter is the biggest
planet of them all
Despite being red, Mars
is a cold place
OURSTRENGTHS
Saturn is a gas giant
and has several rings
EFFICIENCY
24. OURNUMBERS
BUDGET
$100,000,000
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Despite being red,
Mars is a cold place
Saturn is a gas giant
and has several rings
25%
75%
45SHOPS 77UNITS
Retailers Inventory
26. 23%
Venus is the second
planet from the Sun
30%
Saturn is a gas giant
and has several rings
47%
Jupiter is the biggest
planet of them all
27. OURGROWTH
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Expected income for 2XXX
$450,900
New customers next year
10,000
28. OURNEXTPROJECT
PROJECTSCHEDULE
01 MERCURY Mercury is the closest planet to the Sun
02 JUPITER Jupiter is the biggest planet of them all
03 VENUS Venus is the second planet from the Sun
04 SATURN It’s composed of hydrogen and helium
29. SARAHWILLIAMS JOANNE MASON
“Mercury is the closest planet
to the Sun and the smallest one
in the Solar System—it’s only a
bit larger than the Moon”
“Venus has a beautiful name
and is the second planet from
the Sun. It’s hot and has a
poisonous atmosphere”
CUSTOMERTESTIMONIALS
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