Escolar Documentos
Profissional Documentos
Cultura Documentos
Primer Trabajo
Domiciliario
CURSO:
ECONOMIA DE LOS PROCESOS
CDIGO DE CURSO:
PI-510
SECCIN:
A
INTEGRANTES:
-
GRUPO:
D
PROFESORES:
Determinar:
1. Los estados financieros para la evaluacin econmica y financiera.
2. Todas las razones financieras.
Solucin:
otros
impuesto
730.00
75.00
75.00
BALANCE ACETONA/MIBK
1.30
BALANCE IPA/ACETONA
1.20
40.00
110.00
2300.00
Pta. de MIBK
1600.00
Mantenimiento
0.10
Seguros
0.02
administrativos
0.01
ventas
0.005
renta
0.30
reserva legal(neta)
0.10
utilidad retenida
0.01
Capital de Trabajo
Invetario
Cuentas
Materia Prima
30.00
Productos en Proceso
10.00
Productos terminados
25.00
C. Cobrar
15.00
C. Pagar
20.00
Pg. 1
Precios (MU$/TM)
10
IPA
0.5
0.52
0.52
0.51
0.51
0.53
0.5
0.52
0.52
0.51
MIBK
1.2
1.22
1.23
1.25
1.23
1.22
1.23
1.25
1.23
1.24
10
90%
750*0.90=
Prod de MIBK =
Req de Acetona
=
Req de IPA =
1.8*1.30=
1.20*2.448=
657 MTM/ao
1.8 MTM/DC
2.34 MTM/DC
2.808 MTM/DC
Produccion
Acetona
MIBK
2340
1800
2340
1800
2340
1800
2340
1800
2340
1800
2340
1800
2340
1800
2340
1800
2340
1800
2340
1800
Requerimiento
IPA
Acetona
2808.0
2340.0
2808.0
2340.0
2808.0
2340.0
2808.0
2340.0
2808.0
2340.0
2808.0
2340.0
2808.0
2340.0
2808.0
2340.0
2808.0
2340.0
2808.0
2340.0
Ingreso de Ventas(U$$ de 0)
1
Ventas (TM/DC)
Precio (MU$/TM)
1800
1800
1800
4
1800
10
1800
1800
1800
1800
1800
1800
1.2
1.22
1.23
1.25
1.23
1.22
1.23
1.25
1.23
1.24
MUS$/DC
2160
2196
2214
2250
2214
2196
2214
2250
2214
2232
MMUS$/ao
788.4
801.5
808.1
821.3
808.1
801.5
808.1
821.3
808.1
814.7
Pg. 2
MATERIA
PRIMA (IPA)
COSTOS
VARIABLES
COSTOS FIJOS
(MMUS$/Ao)
COSTO DE
PRODUCCION
10
TM/DC
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
MUS$/TM
0.50
0.52
0.52
0.51
0.51
0.53
0.50
0.52
0.52
0.51
MUS$/DC
1404.0
1460.2
1460.2
1432.1
1432.1
1488.2
1404.0
1460.2
1460.2
1432.1
MMUS$/Ao
TM/DC
512.46
532.9584
532.96
522.7092
522.71
543.21
512.46
532.96
532.958
522.71
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
US$/TM
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
40.0
MUS$/DC
94
94
94
94
94
94
94
94
94
94
MMUS$/Ao
Mano de obra
34.164
34.164
34.164
34.164
34.164
34.164
34.164
34.164
34.164
34.164
2.3
2.3
2.3
2.3
2.3
2.3
2.3
2.3
2.3
2.3
Mantenimiento
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Seguro
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
Total Fijos
MMUS$/Ao
11.3
11.3
11.3
11.3
11.3
11.3
11.3
11.3
11.3
11.3
557.9
578.4
578.4
568.2
568.2
588.7
557.9
578.4
578.4
568.2
MUS$DC
1528.6
1584.7
1584.7
1556.6
1556.6
1612.8
1528.6
1584.7
1584.7
1556.6
MUS$/TM
0.65
0.68
0.68
0.67
0.67
0.69
0.65
0.68
0.68
0.67
Pg. 3
MATERIA PRIMA
(Acetona)
COSTOS
VARIABLES
COSTOS FIJOS
(MMUS$/Ao)
COSTO DE
PRODUCCION
10
TM/DC
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
2340.0
MUS$/TM
0.65
0.68
0.68
0.67
0.67
0.69
0.65
0.68
0.68
0.67
MUS$/DC
1528.6
1584.7
1584.7
1556.6
1556.6
1612.8
1528.6
1584.7
1584.7
1556.6
MMUS$/Ao
TM/DC
557.9
578.4
578.4
568.2
568.2
588.7
557.9
578.4
578.4
568.2
1800.0
1800.0
1800.0
1800.0
1800.0
1800.0
1800.0
1800.0
1800.0
1800.0
US$/TM
110.0
110.0
110.0
110.0
110.0
110.0
110.0
110.0
110.0
110.0
MUS$/DC
198
198
198
198
198
198
198
198
198
198
MMUS$/Ao
Mano de obra
72.3
72.3
72.3
72.3
72.3
72.3
72.3
72.3
72.3
72.3
1.6
1.6
1.6
1.6
1.6
1.6
1.6
1.6
1.6
1.6
Mantenimiento
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
7.5
Seguro
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
Total Fijos
MMUS$/Ao
10.6
10.6
10.6
10.6
10.6
10.6
10.6
10.6
10.6
10.6
640.8
661.3
661.3
651.0
651.0
671.5
640.8
661.3
661.3
651.0
MUS$DC
1755.6
1811.8
1811.8
1783.7
1783.7
1839.8
1755.6
1811.8
1811.8
1783.7
MUS$/TM
0.98
1.01
1.01
0.99
0.99
1.02
0.98
1.01
1.01
0.99
Pg. 4
10
TM/DC
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
2808.0
TM/DO
3120
3120
3120
3120
3120
3120
3120
3120
3120
3120
MTM/Ao
94
94
94
94
94
94
94
94
94
94
MUS$/TM
0.5
0.52
0.52
0.51
0.51
0.53
0.5
0.52
0.52
0.51
MMUS$/Ao
Inv. De Prod. En Procesos
(10 das)
46.8
48.7
48.7
47.7
47.7
49.6
46.8
48.7
48.7
47.7
TM/DC
2340
2340
2340
2340
2340
2340
2340
2340
2340
2340
TM/DO
2600
2600
2600
2600
2600
2600
2600
2600
2600
2600
MTM/Ao
26
26
26
26
26
26
26
26
26
26
MUS$/TM
0.65
0.68
0.68
0.67
0.67
0.69
0.65
0.68
0.68
0.67
MMUS$/Ao
Inv, de Prod. Terminados
(25 das)
17.0
17.6
17.6
17.3
17.3
17.9
17.0
17.6
17.6
17.3
TM/DC
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
TM/DO
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
MTM/Ao
50
50
50
50
50
50
50
50
50
50
MUS$/TM
0.98
1.01
1.01
0.99
0.99
1.02
0.98
1.01
1.01
0.99
48.8
50.3
50.3
49.5
49.5
51.1
48.8
50.3
50.3
49.5
2160
2196
2214
2250
2214
2196
2214
2250
2214
2232
ACTIVO CIRCULANTE
Inv. De Materia Prima (30
das)
MMUS$/Ao
Cuentas por Cobrar (15
das)
MUS$/DC
Pg. 5
32.40
32.94
33.21
33.75
33.21
32.94
33.21
33.75
33.21
33.48
145.0
149.5
149.8
148.3
147.8
151.6
145.8
150.4
149.8
148.1
1404.0
1460.2
1460.2
1432.1
1432.1
1488.2
1404.0
1460.2
1460.2
1432.1
28.1
29.2
29.2
28.6
28.6
29.8
28.1
29.2
29.2
28.6
116.9
120.3
120.6
119.7
119.1
121.8
117.7
121.2
120.6
119.4
116.9
3.5
0.3
-0.9
-0.5
2.7
-4.1
3.5
-0.5
-120.6
PASIVO CIRCULANTE
Cuentr Pagar (20 das)
MUS$/DC
MMUS$/Ao
CAPITAL DE TRABAJO
MMUS$/Ao
CAPITAL DE TRABAJO
MMUS$/Ao
2
801.5
3
808.1
4
821.3
5
808.1
6
801.5
7
808.1
8
821.3
9
808.1
10
814.7
Materia Prima
512.5
533.0
533.0
522.7
522.7
543.2
512.5
533.0
533.0
522.7
Costos variables
106.4
106.4
106.4
106.4
106.4
106.4
106.4
106.4
106.4
106.4
Costos fijos
21.9
21.9
21.9
21.9
21.9
21.9
21.9
21.9
21.9
21.9
640.8
147.6
661.3
140.2
661.3
146.8
651.0
170.2
651.0
157.1
671.5
130.0
640.8
167.3
661.3
160.0
661.3
146.8
651.0
163.6
G. administrativos
7.9
8.0
8.1
8.2
8.1
8.0
8.1
8.2
8.1
8.1
G. de ventas
3.9
4.0
4.0
4.1
4.0
4.0
4.0
4.1
4.0
4.1
135.8
128.2
134.7
157.9
144.9
118.0
155.2
147.6
134.7
151.4
Ingresos
Egresos
Gastos de produccin
Utilidad Bruta
Utilidad de operacin
Pg. 6
13.6
13.6
13.6
13.6
13.6
13.6
13.6
13.6
13.6
13.6
122.2
114.6
121.1
144.3
131.3
104.4
141.6
134.0
121.1
137.8
36.7
34.4
36.3
43.3
39.4
31.3
42.5
40.2
36.3
41.3
85.5
80.2
84.8
101.0
91.9
73.1
99.1
93.8
84.8
96.5
Reserva legal
8.6
8.0
8.5
10.1
9.2
7.3
9.9
9.4
8.5
9.6
Utilidad retenida
0.9
0.8
0.8
1.0
0.9
0.7
1.0
0.9
0.8
1.0
Dividendos
76.1
71.4
75.4
89.9
81.8
65.0
88.2
83.5
75.4
85.9
Depreciacin
Renta neta
Imp. a la renta
Utilidad neta
Perdidas
RAZONES FINANCIERAS
ndices de Rentabilidad
ndices de Operacin o Actividad
ndices de Apalancamiento
Pg. 7
ndices de Liquidez
Pg. 8