finanzas tarea 3.xlsx - Análisis cuantitativo Empresa Cacaotera Instrucciones lee con atención el siguiente caso realiza lo que se solicita al final

finanzas tarea 3.xlsx - Análisis cuantitativo Empresa...

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Análisis cuantitativo Empresa Cacaotera Instrucciones: lee con atención el siguiente caso realiza lo que se solicita al final. La empresa Cacaotera, S.A. de C.V., cuenta con una experiencia de más de 40 años en la fabricación y comercialización de chocolates amargo y blanco, que son productos derivados. La comercialización se realiza bajo las siguientes condiciones: a. Contado 35% Crédito 65% b. Venta nacional 90% Ventas de exportación 10% c. Política de crédito 60 días La información financiera de la empresa se puede observar en los siguientes cuadros: CACAOTERA, S. A. DE C. V. Estado de posición financiera al 31 de: 01/12/20X1 01/12/20X2 01/12/20X3 01/12/20X4 ACTIVO Caja general 122,520.00 312,442.00 149,827.00 266,849.00 Bancos 969,356.00 1,926,311.00 1,292,257.00 2,324,799.00 Clientes 2,868,036.00 6,855,322.00 5,879,403.00 8,555,341.00 Deudores diversos 1,644,297.00 2,042,878.00 1,661,714.00 1,166,389.00 Inventarios 3,434,633.00 3,734,076.00 7,152,630.00 8,999,808.00 Banca de inversión 16,935.00 1,986,625.00 1,892,301.00 1,011,935.00 Suma circulante 9,055,777.00 16,857,654.00 18,028,132.00 22,325,121.00 Depósitos en garantía 1,651.00 1,651.00 1,651.00 1,651.00 Inversiones (acciones) 1,001,052.00 1,001,052.00 1,001,052.00 1,001,052.00 Activo fijo al costo 40,241,978.00 46,975,984.00 59,150,557.00 66,064,806.00 Depreciación acumulada (31,358,322.00) (44,113,694.00) (55,877,016.00) (59,112,442.00) Suma activo fijo 9,886,359.00 3,864,993.00 4,276,244.00 7,955,067.00 434,977.00 510,120.00 319,394.00 807,733.00 76,959.00 79,624.00 176,402.00 24,161.00 Suma activo diferido 511,936.00 589,744.00 495,796.00 831,894.00 Total de activos 19,454,072.00 21,312,391.00 22,800,172.00 31,112,082.00 PASIVO Y CAPITAL Proveedores 277,606.00 3,108,755.00 4,685,014.00 3,161,566.00 Acreedores diversos 705,061.00 2,261,960.00 1,541,067.00 4,067,476.00 Impuestos por pagar 1,046,938.00 933,581.00 719,956.00 1,056,056.00 Pasivo corto plazo 2,029,605.00 6,304,296.00 6,946,037.00 8,285,098.00 5,891,775.00 6,692,480.00 4,420,550.00 7,710,954.00 Pasivo total 7,921,380.00 12,996,776.00 11,366,587.00 15,996,052.00 Capital social fijo 2,850,000.00 2,850,000.00 2,850,000.00 2,850,000.00 Capital social variable 5,000,000.00 5,000,000.00 5,000,000.00 5,000,000.00 1,030,123.00 3,472,980.00 255,903.00 3,373,873.00 Reserva legal 209,712.00 209,712.00 209,712.00 209,712.00 Utilidad o pérdida neta 2,442,857.00 (3,217,077.00) 3,117,970.00 3,682,445.00 Total capital contable 11,532,692.00 8,315,615.00 11,433,585.00 15,116,030.00 Total pasivo y capital 19,454,072.00 21,312,391.00 22,800,172.00 31,112,082.00 CACAOTERA, S. A. DE C. V. Estado de resultados del 1 de enero al 31 de: 01/12/20X1 01/12/20X2 01/12/20X3 01/12/20X4 Ventas 38,144,591.00 45,423,174.00 49,702,923.00 50,375,725.00 (5,000,230.00) (4,467,893.00) (5,436,766.00) (4,104,918.00) Otros ingresos y productos 1,081,560.00 2,493,988.00 7,697,261.00 6,614,114.00 Total ingresos netos 34,225,921.00 43,449,269.00 51,963,418.00 52,884,921.00 Costo de ventas 27,245,498.00 35,547,278.00 33,904,810.00 31,978,428.00 Total de costos 27,245,498.00 35,547,278.00 33,904,810.00 31,978,428.00 Utilidad bruta 6,980,423.00 7,901,991.00 18,058,608.00 20,906,493.00 Gastos de administración 1,256,757.00 4,590,956.00 5,553,212.00 5,181,072.00 Gastos de venta 1,415,559.00 2,138,532.00 2,917,388.00 3,701,148.00 Utilidad de operación 4,308,107.00 1,172,503.00 9,588,008.00 12,024,273.00 Gastos financieros 810,341.00 4,369,487.00 5,202,063.00 6,273,885.00 Otros gastos 7,971.00 20,093.00 45,246.00 242,313.00 3,489,795.00 (3,217,077.00) 4,340,699.00 5,508,075.00 Provisión de ISR y PTU 1,046,938.00 0.00 1,222,729.00 1,825,630.00 Resultado neto 2,442,857.00 (3,217,077.00) 3,117,970.00 3,682,445.00 1. Analiza la información anterior y realiza un diagnóstico financiero de la empresa; utiliza, por lo menos los siguientes métodos de análisis: a. Razones financieras: b. Método DuPont.
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  • Winter '16
  • Alvaro vargas

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