Documente Academic
Documente Profesional
Documente Cultură
Activo
Activo Corriente
Disponibilidades
Caja
Tesorieria
Inventatrios
Cuentas por Cobrar
Agua
Guarana
Activo Fijo
Activo Bruto
Maquinas
Pasteurizador
Llenadora
Tapadora
Vehiculo
Depreciacion Acumulada
Pasivo y Patrimonio
Pasivo
Pasivo Circulante
Cuentas por Pagar
Linea de Credito
Pasivo no Circulante
Banco
Patrimonio
Capital Social
Reservas
Resultado de la Gestion
Resultado Acumuladdo
ACTIVOS TOTALES
PASIVO Y PATRIMONIO TOTAL
2,012.00
81,218.00
22,528.00
3,027.00
3,027.00
19,501.00
58,690.00
58,690.00
58,690.00
17,400.00
39,898.00
1,392.00
81,218.00
81,218.00
10,000.00
10,000.00
71,218.00
71,218.00
81,218.00
81,218.00
2,013.00
2,014.00
132,164.00
82,376.00
702.00
702.00
2,016.00
130,828.34
66,742.34
29,419.34
702.00
28,717.00
5,288.00
32,035.00
30,337.00
1,698.00
64,086.00
81,890.00
81,890.00
17,400.00
39,898.00
1,392.00
23,200.00
17,804.00
371,323.45
320,779.45
257,981.45
702.00
257,279.45
6,266.00
56,532.00
35,646.00
20,886.00
50,544.00
81,890.00
81,890.00
17,400.00
39,898.00
1,392.00
23,200.00
31,346.00
909,007.54
872,005.54
767,922.54
702.00
767,220.54
74,462.00
29,621.00
4,095.00
25,526.00
37,002.00
81,890.00
81,890.00
17,400.00
39,898.00
1,392.00
23,200.00
44,888.00
130,828.34
97,423.00
35,622.00
35,622.00
371,323.45
84,010.00
42,252.00
42,252.00
909,007.54
70,987.00
49,273.00
49,273.00
61,801.00
61,801.00
33,405.34
41,758.00
41,758.00
287,313.45
21,714.00
21,714.00
838,020.54
6,670.27
21,183.17
47,918.24
6,670.27
241,212.71
26,735.07
19,365.67
618,171.73
167,947.78
132,164.00
132,164.00
130,828.34
130,828.34
371,323.45
371,323.45
909,007.54
909,007.54
55,703.41
16,723.56
72,426.97
33,405.34
309,611.52
276,206.18
274,618.05
684,112.43
409,494.38
805,485.18
662,627.55
142,857.63
42,969.00
38,705.00
25,041.00
13,664.00
49,788.00
58,690.00
58,690.00
17,400.00
39,898.00
1,392.00
8,902.00
132,164.00
76,460.59
18,298.59
18,298.59
58,162.00
58,162.00
55,703.41
7,785.17
47,918.24
2,015.00
2,017.00
226,030.04
202,570.04
3,032.04
702.00
2,330.04
120,486.00
79,052.00
47,708.00
31,344.00
23,460.00
81,890.00
81,890.00
17,400.00
39,898.00
1,392.00
23,200.00
58,430.00
CAMBIO EN ACTIVO
226,030.04
CAMBIO EN PASIVO
109,780.00
23,468.00
38,705.00
25,041.00
13,664.00
8,902.00
-
4,757.41
8,298.59
226,030.04
51,901.03
368,609.03
213,880.49
226,030.04
226,030.04
206,629.57
805,485.18
598,855.61
CAMBIO DE PATRIMONIO
13,056.00
-
27,481.00
63,514.00
27,916.00
158,428.00
37,681.00
6,670.00
5,296.00
11,966.00
978.00
24,497.00
5,309.00
19,188.00
68,196.00
26,911.00
31,551.00
4,640.00
46,024.00
49,431.00
43,613.00
5,818.00
23,200.00
23,200.00
23,200.00
8,902.00
13,542.00
13,542.00
13,542.00
20,962.41
35,622.00
18,298.59
3,639.00
-
13,413.00
6,630.00
-
20,043.00
-
13,023.00
70,987.00
7,021.00
-
49,273.00
-
20,044.00
-
21,714.00
-
ventas unidades-Ao
Agua
Jugo de guarana
Precios
Agua
Jugo de Guarana
1
137445
58333
2
166513
7249
3
195649
89163
4
224763
108969
1
3.5
4.5
2
3.5
4.5
3
3.5
4.5
4
3.5
4.5
5
261857
133807
5
3.5
4.5
2013
296097
287545
1105
7447
116106
113514
335
2257
331353
119386.3
58048
17597
8902
3200
1200
4800
25639.3
2014
366743
348357
10984
7402
146779
141061
3416
2302
101894
119557
67321
20934
8902
3200
1200
6000
12000
2015
427496
409311
10864
7321
179426
173507
3536
2383
479083
137407
76547
24918
13542
3200
1200
6000
12000
2016
64926
47022
10696
7208
218249
212049
3704
2496
963856
124618
85708
2968
13542
3200
1200
6000
12000
2017
565480
547822
10549
7109
266827
260381
3851
2595
686324
168978
97463
35573
13542
3200
1200
6000
12000
481,057.50
262,498.50
743,556.00
582,795.50
32,620.50
615,416.00
296,097.00
287,545.00
1,105.00
7,447.00
116,106.00
113,514.00
2,257.00
335.00
412,203.00
###
366,743.00
348,357.00
10,984.00
7,402.00
146,779.00
141,061.00
2,302.00
3,416.00
513,522.00
###
58,048.00
17,597.00
8,902.00
3,200.00
1,200.00
67,321.00
20,934.00
8,902.00
3,200.00
1,200.00
6,000.00
12,000.00
4,800.00
25,639.30
119,386.30
119,557.00
### - 17,663.00
4,362.15
4,635.08
207,604.55
- 22,298.08
51,901.14
5,574.52
### - 16,723.56
ultados agua
2,015.00
2,016.00
2,017.00
684,771.50
401,233.50
1,086,005.00
786,670.50
490,360.50
1,277,031.00
916,499.50
602,131.50
1,518,631.00
427,496.00
409,311.00
10,864.00
7,321.00
179,426.00
173,507.00
2,383.00
3,536.00
606,922.00
479,083.00
64,926.00
47,022.00
10,696.00
7,208.00
218,249.00
212,049.00
2,496.00
3,704.00
283,175.00
993,856.00
565,480.00
547,822.00
10,549.00
7,109.00
266,827.00
260,381.00
2,595.00
3,851.00
832,307.00
686,324.00
76,547.00
24,918.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
85,708.00
2,968.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
97,463.00
35,573.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
137,407.00
341,676.00
124,618.00
869,238.00
168,978.00
517,346.00
3,131.85
338,544.15
84,636.04
253,908.11
1,628.55
867,609.45
216,902.36
650,707.09
517,346.00
129,336.50
388,009.50
2,013.00
ingresos
ventas agua
ventas guarana
Total ventas
(-)Costo de ventas
Costo de fabricacion agua
materia prima agua
mano de obra agua
gastos indirectos agua
Costo de fabricacion guarana
materia prima guarana
mano de obra guarana
gastos indirectos guarana
Total costos de fabricacion
Utilidad bruta en ventas
(-)Gastos operativos
Gastos de distribucion de agua
Gastos de distribucion Guarana
Depreciacion
costo de mantenimiento
Servicios
Transporte
Gastos de administracion
IT
total gastos operativos
Utilidad de operacion
(-)Gastos financieros
Intereses
(-)Utilidad antes de impuestos
impuestos
utilidad neta
481,057.50
262,498.50
743,556.00
296,097.00
287,545.00
1,105.00
7,447.00
116,106.00
113,514.00
2,257.00
335.00
412,203.00
###
58,048.00
17,597.00
8,902.00
3,200.00
1,200.00
4,800.00
25,639.30
119,386.30
###
0.6%
3.4%
16.1%
28.5%
4,362.15
207,604.55
51,901.14
###
0.6%
27.9%
7.0%
20.9%
2,014.00
2,015.00
582,795.50
32,620.50
615,416.00
94.7%
5.3%
100.0%
684,771.50
401,233.50
1,086,005.00
63.1%
36.9%
100.0%
366,743.00
348,357.00
10,984.00
7,402.00
146,779.00
141,061.00
2,302.00
3,416.00
513,522.00
###
71.4%
59.8%
1.9%
1.3%
28.6%
432.4%
7.1%
10.5%
16.6%
427,496.00
409,311.00
10,864.00
7,321.00
179,426.00
173,507.00
2,383.00
3,536.00
606,922.00
479,083.00
62.4%
59.8%
1.6%
1.1%
44.7%
43.2%
0.6%
0.9%
55.9%
44.1%
67,321.00
20,934.00
8,902.00
3,200.00
1,200.00
6,000.00
12,000.00
11.6%
64.2%
1.4%
0.5%
0.2%
1.0%
1.9%
76,547.00
24,918.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
11.2%
6.2%
1.2%
0.3%
0.1%
0.6%
1.1%
119,557.00
- 17,663.00
19.4%
-2.9%
137,407.00
341,676.00
12.7%
31.5%
4,635.08
- 22,298.08
5,574.52
- 16,723.56
0.8%
-3.6%
-0.9%
3,131.85
338,544.15
84,636.04
253,908.11
0.3%
31.2%
7.8%
23.4%
2,016.00
2,017.00
786,670.50
490,360.50
1,277,031.00
61.6%
38.4%
100.0%
916,499.50
602,131.50
1,518,631.00
60.4%
39.6%
100.0%
64,926.00
47,022.00
10,696.00
7,208.00
218,249.00
212,049.00
2,496.00
3,704.00
283,175.00
993,856.00
8.3%
6.0%
1.4%
0.9%
44.5%
43.2%
0.5%
0.8%
22.2%
77.8%
565,480.00
547,822.00
10,549.00
7,109.00
266,827.00
260,381.00
2,595.00
3,851.00
832,307.00
686,324.00
61.7%
59.8%
0.8%
0.8%
44.3%
43.2%
0.4%
0.6%
54.8%
45.2%
85,708.00
2,968.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
10.9%
0.6%
1.1%
0.3%
0.1%
0.5%
0.9%
97,463.00
35,573.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
10.6%
5.9%
0.9%
0.2%
0.1%
0.4%
0.8%
124,618.00
869,238.00
9.8%
68.1%
168,978.00
517,346.00
11.1%
34.1%
1,628.55
867,609.45
216,902.36
650,707.09
0.1%
67.9%
17.0%
51.0%
517,346.00
129,336.50
388,009.50
34.1%
8.5%
25.5%
481,057.50
262,498.50
743,556.00
582,795.50
32,620.50
615,416.00
296,097.00
287,545.00
1,105.00
7,447.00
116,106.00
113,514.00
2,257.00
335.00
412,203.00
###
366,743.00
348,357.00
10,984.00
7,402.00
146,779.00
141,061.00
2,302.00
3,416.00
513,522.00
###
58,048.00
17,597.00
8,902.00
3,200.00
1,200.00
67,321.00
20,934.00
8,902.00
3,200.00
1,200.00
6,000.00
12,000.00
4,800.00
25,639.30
119,386.30
119,557.00
### - 17,663.00
4,362.15
4,635.08
207,604.55
- 22,298.08
51,901.14
5,574.52
### - 16,723.56
esultados agua
2,015.00
2,016.00
2,017.00
2,013.00
684,771.50
401,233.50
1,086,005.00
786,670.50
490,360.50
1,277,031.00
916,499.50
602,131.50
1,518,631.00
100%
100%
100%
427,496.00
409,311.00
10,864.00
7,321.00
179,426.00
173,507.00
2,383.00
3,536.00
606,922.00
479,083.00
64,926.00
47,022.00
10,696.00
7,208.00
218,249.00
212,049.00
2,496.00
3,704.00
283,175.00
993,856.00
565,480.00
547,822.00
10,549.00
7,109.00
266,827.00
260,381.00
2,595.00
3,851.00
832,307.00
686,324.00
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
76,547.00
24,918.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
85,708.00
2,968.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
97,463.00
35,573.00
13,542.00
3,200.00
1,200.00
6,000.00
12,000.00
137,407.00
341,676.00
124,618.00
869,238.00
168,978.00
517,346.00
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
3,131.85
338,544.15
84,636.04
253,908.11
1,628.55
867,609.45
216,902.36
650,707.09
517,346.00
129,336.50
388,009.50
100%
100%
100%
100%
2,014.00
2,015.00
2,016.00
2,017.00
121%
12%
83%
142%
153%
146%
164%
187%
172%
191%
229%
204%
124%
121%
994%
99%
126%
124%
102%
1020%
125%
31%
144%
142%
983%
98%
155%
153%
106%
1056%
147%
145%
22%
16%
968%
97%
188%
187%
111%
1106%
69%
300%
191%
191%
955%
95%
230%
229%
115%
1150%
202%
207%
116%
119%
100%
100%
100%
132%
142%
152%
200%
100%
148%
17%
152%
100%
100%
168%
202%
152%
100%
100%
250%
0%
100%
-8%
250%
0%
115%
161%
250%
0%
104%
410%
250%
0%
142%
244%
106%
-11%
-11%
-11%
72%
163%
163%
163%
37%
418%
418%
418%
0%
249%
249%
249%
Balance General Ao
Activo
Activo Corriente
Disponibilidades
Caja
Tesorieria
Inventatrios
Cuentas por Cobrar
Agua
Guarana
Activo Fijo
Activo Bruto
Maquinas
Pasteurizador
Llenadora
Tapadora
Vehiculo
Depreciacion Acumulada
Pasivo y Patrimonio
Pasivo
Pasivo Circulante
Cuentas por Pagar
Linea de Credito
Pasivo no Circulante
Banco
Patrimonio
Capital Social
Reservas
Resultado de la Gestion
Resultado Acumuladdo
ACTIVOS TOTALES
PASIVO Y PATRIMONIO TOTAL
2,012.00
81,218.00
22,528.00
3,027.00
3,027.00
19,501.00
58,690.00
58,690.00
58,690.00
17,400.00
39,898.00
1,392.00
2,013.00
132,164.00
82,376.00
702.00
702.00
42,969.00
38,705.00
25,041.00
13,664.00
49,788.00
###
###
###
###
###
8,902.00
81,218.00
81,218.00
10,000.00
132,164.00
76,460.59
18,298.59
10,000.00
71,218.00
71,218.00
18,298.59
58,162.00
58,162.00
55,703.41
7,785.17
47,918.24
81,218.00
81,218.00
132,164.00
132,164.00
2,014.00
2,015.00
2,016.00
2,017.00
130,828.34
66,742.34
29,419.34
702.00
28,717.00
5,288.00
32,035.00
30,337.00
1,698.00
64,086.00
81,890.00
###
17,400.00
39,898.00
1,392.00
23,200.00
17,804.00
371,323.45
320,779.45
257,981.45
###
257,279.45
6,266.00
56,532.00
35,646.00
20,886.00
50,544.00
###
81,890.00
###
###
###
###
31,346.00
909,007.54
872,005.54
767,922.54
702.00
767,220.54
74,462.00
29,621.00
4,095.00
25,526.00
37,002.00
81,890.00
###
17,400.00
39,898.00
1,392.00
23,200.00
44,888.00
226,030.04
202,570.04
3,032.04
702.00
2,330.04
120,486.00
79,052.00
47,708.00
31,344.00
23,460.00
81,890.00
81,890.00
17,400.00
39,898.00
1,392.00
23,200.00
58,430.00
130,828.34
97,423.00
35,622.00
35,622.00
371,323.45
84,010.00
42,252.00
42,252.00
909,007.54
70,987.00
49,273.00
49,273.00
226,030.04
61,801.00
61,801.00
33,405.34
41,758.00
41,758.00
287,313.45
21,714.00
21,714.00
838,020.54
226,030.04
6,670.27
21,183.17
47,918.24
###
241,212.71
26,735.07
19,365.67
618,171.73
167,947.78
51,901.03
368,609.03
213,880.49
371,323.45
371,323.45
909,007.54
909,007.54
130,828.34
130,828.34
226,030.04
226,030.04
ANALISIS HORIZONTAL
2,013.00
2.7
76.8
100.0
120.3
2,014.00
-
19.0
4,090.8
-
87.7
17.2
21.1
87.6
28.7
39.5
39.5
-
15.2
-
2,015.00
100.0
-
62.7
5.9
83.0
1.0
27.4
94.7
83.0
18.3
18.3
100.0
6.3
6.3
40.0
14.3
144.2
380.6
776.9
795.9
18.5
76.5
17.5
1,130.0
21.1
76.1
183.8
13.8
18.6
18.6
32.4
32.4
760.1
1,238.7
44.2
RIZONTAL
2,016.00
2,017.00
171.8
197.7
198.2
1,088.3
47.6
88.5
22.2
26.8
43.2
144.8
15.5
16.6
16.6
75.1
100.0
100.0
100.0
48.0
48.0
191.7
100.0
100.0
73.0
190.3
156.3
528.2
168.0
40.4
227.3
76.8
99.6
99.7
61.8
166.9
1,065.0
22.8
36.6
30.2
flujo de caja
(+)Ingreso
(+) Variacion cuentas por cobrar
(-) Costo
(-) Gastos
(+)Depreciacion
Variacion Cuentas x Pagar
flujo de caja operativo
(-)CAPEX
FC Inversion
(+)Prestamos
(-)Intereses
Flujo de Caja Financiamiento
FC Saldo Inicial
2013
743556
38705
-412203
-119386.3
8902
0
259573.7
-8902
250671.7
58162
-4362.15
304471.55
305173.55
2014
615416
-6670
-513522
-119557
8902
35622
20191
-55302
-35111
61801
-4635.075
22054.925
51474.265
2015
1086005
24497
-606922
-137407
13542
6630
386345
-13542
372803
41758
-3131.85
411429.15
669410.6
2016
1277031
-26911
-283175
-124618
13542
7021
862890
-13542
849348
21714
-1628.55
869433.45
1637355.99
2017
1518631
49431
-832307
-168978
13542
-49273
531046
-13542
517504
0
0
517504
520536.04
2013
117,380.00
8,902.00
108,478.00
8,902.00
2014
163,780.00
8,902.00
108,478.00
55,302.00
2015
163,780.00
13,542.00
150,238.00
13,542.00
2016
163,780.00
13,542.00
150,238.00
13,542.00
2017
163,780.00
13,542.00
150,238.00
13,542.00
FLUJO DE CAJA
UN
+DEP
- C ACTIVO
+ C PASIVO
+ C PATRIMONIO
DIVIDENDOS
FLUJO DE CAJA
CAJA INICIAL
CAJA FINAL
CONTROL
'-/+
'-/+
+
'-/+
Ingreso
Cuentas por Cobrar
Costo
Inventarios
Gastos
Depreciacin
Cuentas por Pagar
Flujo de Caja Operativo
Capex
Flujo de Caja Inversin
+
-
Prestamos
Dividendos
Intereses
Flujo de Caja Financiamineto
FC
FC + Saldo Inicial = Saldo Final
CONTROL
2013
155703.4125
8,902.00
-109780
4,757.41
72,426.97
122494.96875
6,054.00
128,548.97
122,494.97
-
2014
-16723.55625
8,902.00
-27481
20,962.41
276,206.18
-290546.32875
1,404.00
289,142.33
290,546.33
2013
743,556.00
38,705.00
412,203.00
23,468.00
-119386.3
8,902.00
283,041.70
-
76,460.59
-72426.96625
-4362.15
328.53
282,713.17
283,415.17
29,419.34
2015
2016
2017
253908.1125
650707.0875
388009.5
13,542.00
###
13,542.00
-63514
-27916
-158428
13,413.00
13,023.00
70,987.00
409,494.38
142,857.63
598,855.61
-218971.265
766167.7175
-426719.11
58,838.34
515,962.90
1,535,845.08
160,132.93
1,282,130.62
1,109,125.97
218,971.27
766,167.72
426,719.11
2014
2015
2016
615,416.00
1,086,005.00
1,277,031.00
6,670.00
24,497.00
26,911.00
513,522.00
606,922.00
283,175.00
37,681.00
978.00
68,196.00
-119557
-137407
-124618
8,902.00
13,542.00
13,542.00
35,622.00
6,630.00
7,021.00
17,490.00
387,323.00
931,086.00
23,200.00
23,200.00
61,801.00
276206.1825
-4635.075
333372.1075
292,682.11
41,758.00
409494.3775
-3131.85
448120.5275
835,443.53
21,714.00
-142857.63
-1628.55
-122772.18
808,313.82
2017
1,518,631.00
49,431.00
832,307.00
46,024.00
-168978
13,542.00
49,273.00
577,070.00
598855.61
0
598855.61
1,175,925.61
Ratios de Liquidez
Dias de Inventario
Dias de cuentas por cobrar
Ciclo Operativo
Dias de Cuenta por Pagar
Ciclo Operativo Neto
Razon Corriente
Prueba Acida
2013
38.0484
18.9997
57.0481
0.0000
57.0481
2.2528
0.3027
2014
3.7586
18.9998
22.7584
25.3193
-2.5609
4.5018
2.1536
2013
2014
9.593
19.21
5.63
97.111
19.21
4.70
Margen Bruto
Magen Operativo
Margen Neto
2013
0.446
0.285
0.209
2014
0.166
-0.029
-0.027
Ratios de Rendimiento
Rendimiento sobre patrimonio
Rendimiento sobre Activos
Rendimiento Operativo sobre activos
2013
2.795
1.178
1.604
2014
-0.501
-0.128
-0.135
Ratios de Eficiencia
Ratios de Rotacion
Rotacion de Inventario
Rotacion de Cuentas por cobrar
Rotacion de activos
Ratios de Rentabilidad
2015
3.7683
19.0001
22.7684
25.4102
-2.6417
1.8736
1.7252
2016
95.9782
8.4663
104.4445
63.5107
40.9338
7.5921
7.4438
2017
52.8379
19.0000
71.8379
0.0000
71.8379
17.6974
16.1862
2015
2016
2017
96.860
19.21
2.92
3.803
43.11
1.40
6.908
19.21
6.72
2015
0.441
0.315
0.234
2016
0.778
0.681
0.510
2017
0.452
0.341
0.255
2015
0.884
0.684
0.920
2016
0.776
0.716
0.956
2017
1.717
1.717
2.289