BV-TC Finanzas Empresariales para No Financieros OCT-12 EJERCICIOS

Organizadores y Gestores
2012
1
Servicio Nacional de Aprendizaje SENA Programa Nacional de Formacin Continua Especializada SENA:DE CLASE MUNDIAL
1. Balanced Scorecard Paso a paso

Finanzas
Clientes
Procesos Internos
Personal
2. Introduccin a Finanzas
Quieres ser socio de este gran proyecto?
Haga el balance de esta empresa para el primer mes con base en:
Capital Social: $ 100.000 Compra del Tienda/Equip. : $ 60.000 Salarios : $ 4.000 / mes Compra de Cocos: 14.000 und. X $ 1,00 Ventas: 12.000 Cocos x $ 3,5 Pago del Proveedor en el prximo mes Depreciacin Equip. en 10 aos
Cual es la utilidad?
Balance General & Estado de Prdidas y Ganancias
Activo Corriente: Efectivo Produtos Estoque Cuentas por Cobrar Utilidad Operacional Salario Fijo: Quiosque / Equipos Depreciacion Capital Capital Social Utilidad del ejercicio Depreciacion Utilidad Neta Pasivo Prdidas y Ganancias Ventas Costo Ventas (Prod.) Proveedor
TOTAL
TOTAL
Capital Social: $ 100.000
Activo Corriente: Efectivo Produtos Estoque Cuentas por Cobrar Utilidad Operacional Salario Fijo: Quiosque / Equipos Capital Capital Social Utilidad del ejercicio 100.000 Utilidad Neta Pasivo (100.000) Proveedor Prdidas y Ganancias Ventas Costo Ventas (Prod.)
TOTAL
(100.000) TOTAL
100.000
Compra del Tienda/Equip.: : $ 60.000
Activo Corriente: Efectivo Produtos Estoque Cuentas por Cobrar Utilidad Operacional Salario Fijo: Quiosque / Equipos Capital (60.000) Capital Social Utilidad del ejercicio 100.000 Utilidad Neta Pasivo (40.000) Proveedor Prdidas y Ganancias Ventas Costo Ventas (Prod.)
TOTAL
(100.000) TOTAL
100.000
Compra de Cocos a plazo: 14.000 und. X $ 1,00
Activo Corriente: Efectivo Produtos Estoque Cuentas por Cobrar Utilidad Operacional Salario Fijo: Quiosque / Equipos Capital (60.000) Capital Social Utilidad del ejercicio 100.000 Utilidad Neta Pasivo (40.000) (14.000) Proveedor Prdidas y Ganancias Ventas Costo Ventas (Prod.)
14.000
TOTAL
(114.000) TOTAL
114.000
10
Ventas: 12.000 Cocos x $ 3,5
Activo Corriente: Efectivo Produtos Estoque Cuentas por Cobrar Utilidad Operacional Salario Fijo: Quiosque / Equipos Capital (60.000) Capital Social Utilidad del ejercicio 100.000 30.000 Utilidad Neta 30.000 30.000 Pasivo (82.000) (2.000) Proveedor Prdidas y Ganancias Ventas Costo Ventas (Prod.) 42.000 (12.000)
14.000
TOTAL
(144.000) TOTAL
144.000
11
Salarios: $ 4.000
Activo Corriente: Efectivo Produtos Estoque Cuentas por Cobrar Utilidad Operacional Salario Fijo: Quiosque / Equipos Capital (60.000) Capital Social Utilidad del ejercicio 100.000 26.000 Utilidad Neta 30.000 (4.000) 26.000 Pasivo (78.000) (2.000) Proveedor Prdidas y Ganancias Ventas Costo Ventas (Prod.) 42.000 (12.000) 14.000
TOTAL
(140.000) TOTAL
140.000
12
Pago del Proveedor en el prximo mes
Activo Corriente: Efectivo Produtos Estoque Cuentas por Cobrar Utilidad Operacional Salario Fijo: Quiosque / Equipos Capital (60.000) Capital Social Utilidad del ejercicio 100.000 26.000 Utilidad Neta 30.000 (4.000) 26.000 Pasivo (64.000) (2.000) Proveedor Prdidas y Ganancias Ventas Costo Ventas (Prod.) 42.000 (12.000)
TOTAL
(126.000) TOTAL
126.000
13
Depreciacin en 10 aos
Activo Corriente: Efectivo Produtos Estoque Cuentas por Cobrar Utilidad Operacional Salario Fijo: Quiosque / Equipos Depreciacion (59.500) Capital (60.000) Capital Social 500 Utilidad del ejercicio 125.500 100.000 25.500 Depreciacion Utilidad Neta 30.000 (4.000) (500) 25.500 (125.500) Pasivo (66.000) (64.000) (2.000) Proveedor Prdidas y Ganancias Ventas Costo Ventas (Prod.) 42.000 (12.000)
TOTAL
(125.500) TOTAL
125.500
14
15
3. Estado de Resultados Financieros

Clasificacin de Ingresos y Gastos en el AD50
Linea AD50
1a 1b 1 2 3 4 5 6 7 8 9 10a 10b 10 11a
DESCRIPTION Revenue from third party Unearned income & accrued revenue CAT (1a+ 1b) CAIG (Internal & Intragroup Sales) Provision for losses on Long Term contracts Sundry revenue Group subcontracting Chargeable expenses on a contract Internal subcontracting PVN (Net Sold Production) (1+2+3+4+5+6+7) External subcontracting & outside Lab. Fees Pers charges - Prod - Gross remuneration Pers charges - Prod - Social charges, benefits & other indemnities Personnel charges - Production [10a+10b] Pers charges - Prod BO - Gross remuneration Pers charges - Prod BO - Social charges, benefits & other indemnities Personnel charges - Production Back Office [11a+11b] Accomodation costs - Prod & PBO Travel & vehicle costs - Prod & PBO Off. Costs, local PI & lab supplies Ins. Management & technical fees Depreciation - Prod & PBO Total Production costs (suma linea 9 a 16) PRODUCTION PROFIT (8 + 17) Production margin % (18/8)
Linea AD50
19 20a 20b 20 21 22 23a 23b 23c
DESCRIPTION External subcontracting - Adminstrative & sales Pers charges - Non Prod - Gross remuneration Pers charges - Non Prod - Social charges, benefits & other indemnities Personnel charges - Non Production [20a+20b] Accomodation costs - Non Production Travel & vehicle costs - Non Production Professional fees (audit, legal) IT & Communications Other off. Costs incl. General admin. fees
23d
23 24 25 26 27 28
Region & Zone fees

General & Administration (23a+23b+23c+24c) Other taxes Commercial charges Bad debts (incl. FMF) & other contract prv Other risks & non production insurance Other operating charges and income Depreciation non prod. OPI & GES neutralisation GROSS PROFIT Gross margin (31/8) GES Charges OPI Charges TOTAL OVERHEAD (GES + OPI Charges) REG (GROSS PROFIT - OPI - GES) REG / PVN % REG / CAT %
11b
11 12 13 14 15 16 17 18 18b
29 30 31 32 33 34 35 36 37 38
16

Linea AD50
1a
Change in Work In Progress (WIP) - Third Party Depreciation on Fixed Assets PRODUCTION Exchange intra branch DR - IN External laboratory fees Gross Salaries Production Staff Gross Salaries Production Staff Prod. Back-Office Holiday pay accruals Prod. Back Office Staff Holiday pay accruals Production Staff Insurance management fees Laboratory Consumables Miscellaneous subcontracting and other charges - INTRA GROUP Other travel expenses: part of direct costs Real estate rental costs Re-billable travel expenses Rentals on equipment - production cost Sales for serv. & other income rendered - Intra Group Sales for services rendered - Third Party Technical fees Transport costs Production
1B 16 7 9 10A 11A 11B 10B 15
1b 1 2 3 4 5 6 7 8 9 10a 10b
14 5 6 12 4 14 2 1A 15 13
11 12 13 14 15 16 17 18 18b 10 11a
11b
17

Linea AD50
1a
Change in Work In Progress (WIP) - Third Party Depreciation on Fixed Assets PRODUCTION Exchange intra branch DR - IN External laboratory fees Gross Salaries Production Staff Gross Salaries Production Staff Prod. Back-Office Holiday pay accruals Prod. Back Office Staff Holiday pay accruals Production Staff Insurance management fees Laboratory Consumables Miscellaneous subcontracting and other charges - INTRA GROUP Other travel expenses: part of direct costs Real estate rental costs Re-billable travel expenses Rentals on equipment - production cost Sales for serv. & other income rendered - Intra Group Sales for services rendered - Third Party Technical fees Transport costs Production
1B 16 7 9 10A 11A 11B 10B 15
1b 1 2 3 4 5 6 7 8 9 10a 10b
14 5 6 12 4 14 2 1A 15 13
11 12 13 14 15 16 17 18 18b 10 11a
11b
18

Linea AD50
19 20a 20b
DESCRIPTION External subcontracting - Adminstrative & sales Pers charges - Non Prod - Gross remuneration Pers charges - Non Prod - Social charges, benefits & other indemnities Personnel charges - Non Production [20a+20b] Accomodation costs - Non Production Travel & vehicle costs - Non Production Professional fees (audit, legal) IT & Communications Other off. Costs incl. General admin. fees Region & Zone fees General & Administration (23a+23b+23c+24c) Other taxes Commercial charges
External temporary office employees Depreciation on Fixed Assets NON PRODUCTION General administration fees Gross Salaries NON PRODUCTION Holiday pay accruals NON PRODUCTION Litigations fees (civil responsibility, labour law .) Losses on bad debts - TP Mailling & telecommunication costs Miscellaneous operating charges NP - Real estate rental costs NON PRODUCTION NP - Transport costs NON PRODUCTION Other local taxes Proration of GES cost : DR balance Proration of OPI costs : DR balance Recurring audit fees Regional/Zone fees Seminar,w orkshop & conference expenses
19 29 23C 20A 20B 27 26 23B 28 21 22 24 33 34 23A 23D 25

20 21 22 23a 23b 23c 23d 23 24 25 26 27 28 29 30
Bad debts (incl. FMF) & other contract prv

Other risks & non production insurance Other operating charges and income Depreciation non prod. OPI & GES neutralisation GROSS PROFIT Gross margin (31/8) GES Charges OPI Charges TOTAL OVERHEAD (GES + OPI Charges) REG (GROSS PROFIT - OPI - GES) REG / PVN % REG / CAT %
31
32 33 34 35 36 37 38
19

Linea AD50
19 20a 20b
DESCRIPTION External subcontracting - Adminstrative & sales Pers charges - Non Prod - Gross remuneration Pers charges - Non Prod - Social charges, benefits & other indemnities Personnel charges - Non Production [20a+20b] Accomodation costs - Non Production Travel & vehicle costs - Non Production Professional fees (audit, legal) IT & Communications Other off. Costs incl. General admin. fees Region & Zone fees General & Administration (23a+23b+23c+24c) Other taxes Commercial charges
External temporary office employees Depreciation on Fixed Assets NON PRODUCTION General administration fees Gross Salaries NON PRODUCTION Holiday pay accruals NON PRODUCTION Litigations fees (civil responsibility, labour law .) Losses on bad debts - TP Mailling & telecommunication costs Miscellaneous operating charges NP - Real estate rental costs NON PRODUCTION NP - Transport costs NON PRODUCTION Other local taxes Proration of GES cost : DR balance Proration of OPI costs : DR balance Recurring audit fees Regional/Zone fees Seminar,w orkshop & conference expenses
19 29 23C 20A 20B 27 26 23B 28 21 22 24 33 34 23A 23D 25

20 21 22 23a 23b 23c 23d 23 24 25 26 27 28 29 30
Bad debts (incl. FMF) & other contract prv

Other risks & non production insurance Other operating charges and income Depreciation non prod. OPI & GES neutralisation GROSS PROFIT Gross margin (31/8) GES Charges OPI Charges TOTAL OVERHEAD (GES + OPI Charges) REG (GROSS PROFIT - OPI - GES) REG / PVN % REG / CAT %
31
32 33 34 35 36 37 38
20

Cual el REG del Proyecto? (Ejercicio AD50 Mes de Mayo)
Se facturaron servicios de Abril por 300, los cuales estaban provisionados Se prestaron servicios en mayo por 2.200, de los cuales se facturaron 900 Se prestaron servicios a BV Brasil por 100 y a TC Per por 130 Se facturaron reembolsables (con IVA) por valor de 30 Se contrataron servicios de BV Brasil por 70 Para la ejecucin de los servicios, se alquilaron camionetas por 200 Se compraron EPP por 40, de los cuales no lleg factura Se cobraron reembolsables de las camionetas por 60 (sin IVA) Se contrataron servicios de laboratorio por 110 Asignacin de GES 72 Asignacin de OPI 45
21

Cual el REG del Proyecto? (Ejercicio AD50 Mes de Mayo)
El costo del personal facturable es de 1.260, de los cuales 840 corresponde a salarios Se dict una capacitacin al personal necesaria para la ejecucin del servicio por 20 El costo del personal de soporte es de 180, de los cuales 120 corresponde a salarios El valor del arriendo de las oficinas administrativas es de 30 y el de las oficinas del proyecto en campo de 7 El valor del transporte que no tiene relacin directa con el contrato es de 6 IMF (Insurance Management Fees) 0,5% del PVN, TF (Technical Fees) 1% CAT y GAF (General Administration Fees) 1% CAT Depreciacin del equipo utilizado en el proyecto de 3
22
23
24

COLOMBIA
FORMATO NUEVO
1 CAT (third party turnover) 1a Services rendered to unconsidated entities 2 CAIG (internal & intragroup turnover) 3 Prov. Loss long Term Contract 4 Sundry Revenues 5 Group Subcontract (from BV) 6 Chargeable Expenses on Contracts 7 Internal Subcontracting 8 PVN : NET SOLD PRODUCTION 9 External Subcont. & outside lab fees 10a Pers. Prod. - gross remuneration 10b Pers. Prod. - scl. Chg. Ben & oth ind. 10 Pers. Charges - Production 11a Pers. PBO - Gross Remuneration 11b Pers. PBO - scl. Chg. Ben & oth ind. 11 Pers. Charges - Prod. Back Off. 12 Accomodat. Cost Prod. 13 Travel & Vehicle cost - Prod. 14 Office Cost, PI, Lab supplies 15 Ing,. Mngt & technical fees 16 Depreciation - Prod. 17 TOTAL PRODUCTION COST 18 PRODUCTION PROFIT 18b PRODUCTION MARGIN %
MAYO 2.200 1.200 230 30 (70) (207) 2.183 (110) (840) (420) (1.260) (120) (60) (180) (30) (6) (33) - (3) (1.622) 561 26%
19 Ext. Sub. - adm. & sales 20a Pers. NP. - gross remuneration 20b Pers. NP. - scl. Chg. Ben & oth ind. 20 Pers. Charges - Non Production 21 Accomodation costs - Non Prod. 22 Travel & vehicle cost - Non Prod. 23a Prof. Fees (audit, legal) 23b IT & communications 23c Oth off cost incl GA fees 23d Region & Zone structure fees 23 General & Administration 24 Other taxes 25 Commercial Charges 26 Bad Debts, FMC & oth contract prv 27 Oth Risk & non-prod insurance 28 Oth operating ch & income 29 Depr. N. Prod. & Gain / L on Asset disp 30 OPI & GES Neutralisation 31 GROSS PROFIT 32 Gross margin % 33 GES charges 34 OPI (operational indirect charges) 35 TOTAL OPERATING COST 26 REG 27 REG / PVN % 27 REG / CAT % (22) (22) 539 25% (72) (45) (117) 422 19% 19,2% 25
1b Uneamed incomes & Services not yet invoiced 1.000
26
27
5. Anlisis de Resultados (Vertical y Horizontal)

Algo raro en este AD50?
Aug/12 8 PVN : NET SOLD PRODUCTION 9 External Subcont. & outside lab fees 10 Pers. Charges - Production 11 Pers. Charges - Prod. Back Off. 12 Accomodat. Cost Prod. 13 Travel & Vehicle cost - Prod. 14 Office Cost, PI, Lab supplies 15 Ing,. Mngt & technical fees 16 Depreciation - Prod. 17 TOTAL PRODUCTION COST 18 PRODUCTION PROFIT 18b PRODUCTION MARGIN % 19 Ext. Sub. - adm. & sales 20 Pers. Charges - Non Production 21 Accomodation costs - Non Prod. 22 Travel & vehicle cost - Non Prod. 23 General & Adm inistration 24 Other taxes 25 Commercial Charges 26 Bad Debts, FMC & oth contract prv 27 Oth Risk & non-prod insurance 28 Oth operating ch & income 29 Depr. N. Prod. & Gain / L on Asset disp 31 GROSS PROFIT 32 Gross m argin % 33 GES charges 34 OPI (operational indirect charges) 35 TOTAL OPERATING COST 36 REG 27 REG / PVN % (554) 156.479 35% (36.696) (69.500) (106.196) 50.283 11% 448.813 (48.247) (73.318) (61.669) (14.835) (1.161) (211) (15.219) (780) (215.440) 233.373 52% (16.163) (2.000) (2.245) (20.350) (27.020) (3.720) (4.842) % PVN 100% -11% -16% -14% -3% 0% 0% -3% 0% 0% -48% 0% 52% -4% 0% -1% -5% -6% -1% 0% -1% 0% 0% 0% 35% -8% -15% -24% 0% 11% (461) 314.624 54% (40.563) (83.899) (124.462) 190.162 33% Set-12 580.290 (12.030) (79.741) (71.103) (15.461) (123) (1.339) (21.429) (780) (202.006) 378.284 65% (16.008) 2.000 (2.150) (1.002) (34.318) (6.051) (5.670) % PVN 100% -2% -14% -12% -3% 0% 0% -4% 0% 0% -35% 0% 65% -3% 0% 0% 0% -6% -1% 0% -1% 0% 0% 0% 54% -7% -14% -21% 0% 33% 0%
28

Aug/12 8 PVN : NET SOLD PRODUCTION 9 External Subcont. & outside lab fees 10 Pers. Charges - Production 11 Pers. Charges - Prod. Back Off. 12 Accomodat. Cost Prod. 13 Travel & Vehicle cost - Prod. 14 Office Cost, PI, Lab supplies 15 Ing,. Mngt & technical fees 16 Depreciation - Prod. 17 TOTAL PRODUCTION COST 18 PRODUCTION PROFIT 18b PRODUCTION MARGIN % 19 Ext. Sub. - adm. & sales 20 Pers. Charges - Non Production 21 Accomodation costs - Non Prod. 22 Travel & vehicle cost - Non Prod. 23 General & Adm inistration 24 Other taxes 25 Commercial Charges 26 Bad Debts, FMC & oth contract prv 27 Oth Risk & non-prod insurance 28 Oth operating ch & income 29 Depr. N. Prod. & Gain / L on Asset disp 31 GROSS PROFIT 32 Gross m argin % 33 GES charges 34 OPI (operational indirect charges) 35 TOTAL OPERATING COST 36 REG 27 REG / PVN % (554) 156.479 35% (36.696) (69.500) (106.196) 50.283 11% 448.813 (48.247) (73.318) (61.669) (14.835) (1.161) (211) (15.219) (780) (215.440) 233.373 52% (16.163) (2.000) (2.245) (20.350) (27.020) (3.720) (4.842) % PVN 100% -11% -16% -14% -3% 0% 0% -3% 0% 0% -48% 0% 52% -4% 0% -1% -5% -6% -1% 0% -1% 0% 0% 0% 35% -8% -15% -24% 0% 11% (461) 314.624 54% (40.563) (83.899) (124.462) 190.162 33% Set-12 580.290 (12.030) (79.741) (71.103) (15.461) (123) (1.339) (21.429) (780) (202.006) 378.284 65% (16.008) 2.000 (2.150) (1.002) (34.318) (6.051) (5.670) % PVN 100% -2% -14% -12% -3% 0% 0% -4% 0% 0% -35% 0% 65% -3% 0% 0% 0% -6% -1% 0% -1% 0% 0% 0% 54% -7% -14% -21% 0% 33% 0%
29

JUN 8 PVN : NET SOLD PRODUCTION 9 External Subcont. & outside lab fees 10 Pers. Charges - Production 11 Pers. Charges - Prod. Back Off. 12 Accomodat. Cost Prod. 13 Travel & Vehicle cost - Prod. 14 Office Cost, PI, Lab supplies 15 Ing,. Mngt & technical fees 16 Depreciation - Prod. 17 TOTAL PRODUCTION COST 18 PRODUCTION PROFIT 18b PRODUCTION MARGIN % 19 Ext. Sub. - adm. & sales 20 Pers. Charges - Non Production 21 Accomodation costs - Non Prod. 22 Travel & vehicle cost - Non Prod. 23 General & Adm inistration 24 Other taxes 25 Commercial Charges 26 Bad Debts, FMC & oth contract prv 27 Oth Risk & non-prod insurance 28 Oth operating ch & income 29 Depr. N. Prod. & Gain / L on Asset disp 31 GROSS PROFIT 32 Gross m argin % 33 GES charges 34 OPI (operational indirect charges) 35 TOTAL OPERATING COST 36 REG 27 REG / CAT % (130) 307.902 46% (57.751) (81.163) (138.914) 168.988 24% (130) 399.287 50% (92.012) (82.000) (174.012) 225.275 27% 675.475 (96.760) (90.769) (66.884) (15.033) (309) (24.903) (780) (295.438) 380.037 56% (4.062) (5.004) (2.456) (2.368) (35.871) (5.258) (16.986) JUL 792.794 (103.537) (60.433) (78.455) (32.012) (341) (28.716) (780) (304.274) 488.520 62% (4.124) 440 (2.472) (7.166) (40.140) (4.308) (31.333) Var. 17% 7% -33% 17% 113% NA 10% 15% 0% 3% #DIV/0! 29% 2% -109% 1% 203% 12% -18% NA 84% NA 0% NA 30% 59% 1% 25% #DIV/0! 33% #DIV/0!
30

JUN 8 PVN : NET SOLD PRODUCTION 9 External Subcont. & outside lab fees 10 Pers. Charges - Production 11 Pers. Charges - Prod. Back Off. 12 Accomodat. Cost Prod. 13 Travel & Vehicle cost - Prod. 14 Office Cost, PI, Lab supplies 15 Ing,. Mngt & technical fees 16 Depreciation - Prod. 17 TOTAL PRODUCTION COST 18 PRODUCTION PROFIT 18b PRODUCTION MARGIN % 19 Ext. Sub. - adm. & sales 20 Pers. Charges - Non Production 21 Accomodation costs - Non Prod. 22 Travel & vehicle cost - Non Prod. 23 General & Adm inistration 24 Other taxes 25 Commercial Charges 26 Bad Debts, FMC & oth contract prv 27 Oth Risk & non-prod insurance 28 Oth operating ch & income 29 Depr. N. Prod. & Gain / L on Asset disp 31 GROSS PROFIT 32 Gross m argin % 33 GES charges 34 OPI (operational indirect charges) 35 TOTAL OPERATING COST 36 REG 27 REG / CAT % (130) 307.902 46% (57.751) (81.163) (138.914) 168.988 24% (130) 399.287 50% (92.012) (82.000) (174.012) 225.275 27% 675.475 (96.760) (90.769) (66.884) (15.033) (309) (24.903) (780) (295.438) 380.037 56% (4.062) (5.004) (2.456) (2.368) (35.871) (5.258) (16.986) JUL 792.794 (103.537) (60.433) (78.455) (32.012) (341) (28.716) (780) (304.274) 488.520 62% (4.124) 440 (2.472) (7.166) (40.140) (4.308) (31.333) Var. 17% 7% -33% 17% 113% NA 10% 15% 0% 3% #DIV/0! 29% 2% -109% 1% 203% 12% -18% NA 84% NA 0% NA 30% 59% 1% 25% #DIV/0! 33% #DIV/0!
31
32
6. Principios Contables - Causacin vs Caja

Cul es el CAT?
3 inspectores Vr x Inspector $1.000 c/u Sale un inspector a mitad del mes
Entran dos Especialistas de $1.500 c/u
Mes 1
Mes 2
Mes 3
33

Cul es el CAT?
3 inspectores Vr x Inspector $1.000 c/u Sale un inspector a mitad del mes
Entran dos Especialistas de $1.500 c/u
Mes 1 CAT = 3.000
Mes 2 CAT = 2.500
Mes 3 CAT = 5.000
34

Para el clculo del CAT es necesaria la siguiente informacin
Facturacin del Mes sujeto al clculo Provisin de ingreso del mes anterior Provisin de ingreso del mes actual
Frmula:
Facturacin - Provisin mes anterior + Provisin mes actual = CAT
35

Facturacin x Provisin
36
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38
2012
39

BV-TC Finanzas Empresariales para No Financieros OCT-12 EJERCICIOS

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Organizadores y Gestores

1. Balanced Scorecard Paso a paso

3. Estado de Resultados Financieros

Region & Zone fees

3. Estado de Resultados Financieros

1B 16 7 9 10A 11A 11B 10B 15

3. Estado de Resultados Financieros

1B 16 7 9 10A 11A 11B 10B 15

3. Estado de Resultados Financieros

19 29 23C 20A 20B 27 26 23B 28 21 22 24 33 34 23A 23D 25

Bad debts (incl. FMF) & other contract prv

3. Estado de Resultados Financieros

19 29 23C 20A 20B 27 26 23B 28 21 22 24 33 34 23A 23D 25

Bad debts (incl. FMF) & other contract prv

3. Estado de Resultados Financieros

3. Estado de Resultados Financieros

3. Estado de Resultados Financieros

3. Estado de Resultados Financieros

3. Estado de Resultados Financieros

1b Uneamed incomes & Services not yet invoiced 1.000

5. Anlisis de Resultados (Vertical y Horizontal)

5. Anlisis de Resultados (Vertical y Horizontal)

5. Anlisis de Resultados (Vertical y Horizontal)

5. Anlisis de Resultados (Vertical y Horizontal)

6. Principios Contables - Causacin vs Caja

6. Principios Contables - Causacin vs Caja

Mes 1 CAT = 3.000

Mes 2 CAT = 2.500

Mes 3 CAT = 5.000

6. Principios Contables - Causacin vs Caja

6. Principios Contables - Causacin vs Caja

6. Principios Contables - Causacin vs Caja

6. Principios Contables - Causacin vs Caja

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