ejercicios-capitulo 6-burbano ruiz (2)
DESCRIPTION
Burbano RuizTRANSCRIPT
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 1/32
1. FLUJO DE EFECTIVO
EMPRESA: MADERAS DEL ARIARI S.A.
PRODUCTOS: P1,P2,P3,P4
PRECIOS
PRODUCTOS S1 S2 ENE
P1 24,200 27,800 30
P2 14,500 16,700 42
P3 41,300 47,500 64
P4 30,200 34,800 24
COBROS: CONTADO 70%
1 MES 20%
2 MESES 10%
CALCULO DE VENTAS
PRECIOS
PRODUCTOS S1 S2 ENE
P1 24,200 27,800 726,000
P2 14,500 16,700 609,000
P3 41,300 47,500 2,643,200
P4 30,200 34,800 724,800
TOTAL 4,703,000
COBROS DE VENTAS PLANEADAS ENE
CONTADO 70% 3,292,100
1 MES 20%
2 MESES 10%
TOTAL 3,292,100
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 2/32
PRONOSTICOS DE
EB MAR ABR MA! "UN
30 15 15 15 30
42 21 21 21 42
64 32 32 32 64
24 12 12 12 24
PRO
EB MAR ABR MA! "UN
726,000 363,000 363,000 363,000 726,000
609,000 304,500 304,500 304,500 609,000
2,643,200 1,321,600 1,321,600 1,321,600 2,643,200
724,800 362,400 362,400 362,400 724,800
4,703,000 2,351,500 2,351,500 2,351,500 4,703,000
EB MAR ABR MA! "UN
3,292,100 1,646,050 1,646,050 1,646,050 3,292,100
940,600 940,600 470,300 470,300 470,300
470,300 470,300 235,150 235,150
4,232,700 3,056,950 2,586,650 2,351,500 3,997,550
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 3/32
ENTAS MENSUALES
"UL A#O SEP OC NOV
30 15 15 15 45
42 21 21 21 63
64 32 32 32 96
24 12 12 12 36
OSTICOS DE VENTAS MENSUALES
"UL A#O SEP OC NOV
834,000 417,000 417,000 417,000 1,251,000
701,400 350,700 350,700 350,700 1,052,100
3,040,000 1,520,000 1,520,000 1,520,000 4,560,000
835,200 417,600 417,600 417,600 1,252,800
5,410,600 2,705,300 2,705,300 2,705,300 8,115,900
"UL A#O SEP OC NOV
3,787,420 1,893,710 1,893,710 1,893,710 5,681,130
940,600 1,082,120 541,060 541,060 541,060
235,150 470,300 541,060 270,530 270,530
4,963,170 3,446,130 2,975,830 2,705,300 6,492,720
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 4/32
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 5/32
EJERCICIO 2.
EMPRESA: MADERAS DEL ARIARI S.A.
PRODUCTOS: P1,P2,P3,P4
INSUMOS
PRODUCTOS INICIALES INALES
P1 18 16 6.2
P2 20 24 3.7
P3 30 36 10.7
P4 12 16 7.9
COSTO OPERARIO: 940 $&ORA
PRECIOS
PRODUCTOS S1 S2 ENE
P1 24,200 27,800 30
P2 14,500 16,700 42
P3 41,300 47,500 64
P4 30,200 34,800 24
II ' P ( V ) I
P1 ENE
INVENTARIO INICIAL 18
*'+ PRODUCCION P ) I ' V ( II 24
*(+ VENTAS 30
INVENTARIO INAL 40% 12
II ' P ( V ) I
P2 ENE
INVENTARIO INICIAL 20
*'+ PRODUCCION P ) I ' V ( II 39
*(+ VENTAS 42
INVENTARIO INAL 40% 17
II ' P ( V ) I
P3 ENE
INVENTARIO INICIAL 30
*'+ PRODUCCION P ) I ' V ( II 60
*(+ VENTAS 64
INVENTARIO INAL 40% 26
II ' P ( V ) I
P4 ENE
&ORASOPERARIO
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 6/32
INVENTARIO INICIAL 12
*'+ PRODUCCION P ) I ' V ( II 22
*(+ VENTAS 24
INVENTARIO INAL 40% 10
PRODUCTOSENE
P1 24
P2 39
P3 60
P4 22
PRODUCTOS ENE
P1 6.2 149
P2 3.7 144
P3 10.7 638
P4 7.9 171
TOTAL &ORAS 1,101
TOTAL USD POR OPERARIOS 940 $&ORA 1,034,677
&ORAS PORUNIDAD
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 7/32
PRONOSTICOS DE
EB MAR ABR MA! "UN
30 15 15 15 30
42 21 21 21 42
64 32 32 32 64
24 12 12 12 24
EB MAR ABR MA! "UN
12 6 6 6 12
24 15 15 21 30
30 15 15 15 30
6 6 6 12 12
EB MAR ABR MA! "UN
17 8 8 8 17
34 21 21 29 42
42 21 21 21 42
8 8 8 17 17
EB MAR ABR MA! "UN
26 13 13 13 26
51 32 32 45 64
64 32 32 32 64
13 13 13 26 26
EB MAR ABR MA! "UN
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 8/32
10 5 5 5 10
19 12 12 17 24
24 12 12 12 24
5 5 5 10 10
PROD
EB MAR ABR MA! "UN
24 15 15 21 30
34 21 21 29 42
51 32 32 45 64
19 12 12 17 24
&ORAS DE
EB MAR ABR MA! "UN
149 93 93 130 186
124 78 78 109 155
548 342 342 479 685
152 95 95 133 190
973 608 608 851 1,216
DOLARES USD
914,282 571,426 571,426 799,996 1,142,852
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 9/32
ENTAS MENSUALES
"UL A#O SEP OC NOV
30 15 15 15 45
42 21 21 21 63
64 32 32 32 96
24 12 12 12 36
"UL A#O SEP OC NOV
12 6 6 6 18
24 15 15 27 45
30 15 15 15 45
6 6 6 18 18
"UL A#O SEP OC NOV
17 8 8 8 25
34 21 21 38 63
42 21 21 21 63
8 8 8 25 25
"UL A#O SEP OC NOV
26 13 13 13 38
51 32 32 58 96
64 32 32 32 96
13 13 13 38 38
"UL A#O SEP OC NOV
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 10/32
10 5 5 5 14
19 12 12 22 36
24 12 12 12 36
5 5 5 14 14
CCION
"UL A#O SEP OC NOV
24 15 15 27 45
34 21 21 38 63
51 32 32 58 96
19 12 12 22 36
PERARIOS
"UL A#O SEP OC NOV
149 93 93 167 279
124 78 78 140 233
548 342 342 616 1,027
152 95 95 171 284
973 608 608 1,094 1,824
OR OPERARIOS
914,282 571,426 571,426 1,028,567 1,714,278
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 11/32
DIC
45
63
96
36
DIC
18
43
45
16
DIC
25
62
63
24
DIC
38
94
96
36
DIC
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 12/32
14
38
36
16
DIC
43
62
94
38
DIC
267
229
1,002
297
1,794
1,686,191
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 13/32
E"ERCICIO 3
EMPRESA: MADERAS DEL ARIARI S.A.
PRODUCTOS
MADERA
P1 1.80 2
P2 1.10 2
P3 2.50 2
P4 1.90 2
NIVELS DE INVENTARIO ! PRECIOS UNITARIOS
MATERIA PRIMA ! ELEMENTOS INVEN
INICIALES
MADERA 90 2
CUERO 32 2
TELA P1, P2 20 2
TELA P3, P4 22 2
PE#ANTES 3 -/
RESORTE 290
PRODUCTOS
P1
P2
P3
P4
MATERIALES
II ' C ( CONS ) I
MADERA
INVENTARIO INICIAL
*'+ COMPRAS C ) I ' CONS ( II
*(+ CONSUMO EN PRODUCCION
INVENTARIO INAL 40%
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 14/32
II ' C ( CONS ) I
TELA P1, P2
INVENTARIO INICIAL
*'+ COMPRAS C ) I ' CONS ( II
*(+ CONSUMO EN PRODUCCION
INVENTARIO INAL 40%
II ' C ( CONS ) I
TELA P3, P4
INVENTARIO INICIAL
*'+ COMPRAS C ) I ' CONS ( II
*(+ CONSUMO EN PRODUCCION
INVENTARIO INAL 40%
II ' C ( CONS ) I
PE#ANTESINVENTARIO INICIAL
*'+ COMPRAS C ) I ' CONS ( II
*(+ CONSUMO EN PRODUCCION
INVENTARIO INAL 40%
II ' C ( CONS ) I
RESORTES
INVENTARIO INICIAL
*'+ COMPRAS C ) I ' CONS ( II
*(+ CONSUMO EN PRODUCCION
INVENTARIO INAL 40%
II ' C ( CONS ) I
CUERO
INVENTARIO INICIAL
*'+ COMPRAS C ) I ' CONS ( II
*(+ CONSUMO EN PRODUCCION
INVENTARIO INAL 40%
COMPRAS DE INSUMOS *USD+ PRECIO
MADERA 1,300
TELA P1, P2 3,600
TELA P3, P4 1,200
PE#ANTES 3,000
RESORTES 50
CUERO 5,000
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 15/32
TOTAL *USD+
PA#OS
CONTADO 60%
DESCUENTO 7.5%1 MES 30%
2 MESES 10%
TOTAL
FLUJO DE EFECTIVO
COBROS *E"ERCICIO 1+
*'+ CUENTAS POR COBRAR*'+ RENDIMIENTO TITULO BANCO CENTRAL
*'+ REDENCIO DE TITULO B.CENTRAL
*'+ RENDIMIENTOS POR ECEDENTES
*'+ PRESTAMO 1
*'+ PRESTAMO 2
*'+ PRESTAMO 3
A+ TOTAL IN#RESOS DE EECTIVO
*(+ PA#OS*(+ DIVIDENDOS POR RECONOCER
*(+ IMPUESTOS POR PA#AR
*(+ DEUDAS CON PROVEEDORES
*(+ PLAN DE INVERSIONES
*(+ PA#O A OPERARIOS *E"ERCICIO 2+
*(+ INTERESES DE PRESTAMO 1
*(+ INTERESES DE PRESTAMO 2
*(+ INTERESES DE PRESTAMO 3
*(+ PA#O DE PRESTAMO 1
*(+ PA#O DE PRESTAMO 2*(+ PA#O DE PRESTAMO 3
*(+ INVERSION DE ECEDENTES
B+ TOTAL E#RESOS DE EECTIVO
SALDO DE EECTIVO DEL MES *C ) A ( B +
SALDO INICIAL
SALDO INAL
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 16/32
SALDO INAL MINIMO *13 E#RESOS OPERATIVOS MES SI#UIENTE+
*'+ ECEDENTE *(+ DEICIT
PRESTAMO
SALDO INICIAL DE EECTIVO
SALDO INAL DE EECTIVO
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 17/32
CONSUMO POR PRODUCTO
TELA PE#ANTES RESORTES
1.3 2 30 8
0.75 2 18 6
1.1 2 22 8
0.8 2 16 6
ARIOS
INALES
80 2 1,300 $2
36 2 5,000 $2
25 2 3,600 $2
28 2 1,200 $2
5 -/ 3,000 $-/
300 50 $
ENE EB MAR ABR MA!
24 24 15 15 21
39 34 21 21 29
60 51 32 32 45
22 19 12 12 17
ENE EB MAR ABR MA!
90 98 61 61 86
284 208 153 177 251
276 245 153 153 214
98 61 61 86 122
PRECIOSUNITARIOS
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 18/32
ENE EB MAR ABR MA!
20 23 14 14 20
63 48 35 41 58
60 56 35 35 49
23 14 14 20 28
ENE EB MAR ABR MA!
22 29 18 18 25
90 61 45 52 73
83 72 45 45 63
29 18 18 25 36
ENE EB MAR ABR MA! 3 1,103 690 690 965
4,176 2,345 1,724 2,000 2,827
3,075 2,758 1,724 1,724 2,414
1,103 690 690 965 1,379
ENE EB MAR ABR MA!
290 367 230 230 321
1,109 781 574 666 941
1,031 918 574 574 804
367 230 230 321 459
ENE EB MAR ABR MA!
32 42 26 26 37
131 89 66 76 108
121 105 66 66 92
42 26 26 37 52
ENE EB MAR ABR MA!
368,909 270,327 198,770 230,573 325,983
226,296 172,584 126,900 147,204 208,116
107,414 73,114 53,760 62,362 88,166
27,592 15,493 11,392 13,215 18,683
55,428 39,032 28,700 33,292 47,068
656,320 446,080 328,000 380,480 537,920
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 19/32
1,441,959 1,016,630 747,522 867,126 1,225,936
ENE EB MAR ABR MA!
800,287 564,230 414,875 481,255 680,395
432,588 304,989 224,257 260,138
144,196 101,663 74,752
800,287 996,817 864,060 807,174 1,015,284
ENE EB MAR ABR MA!
3,292,100 4,232,700 3,056,950 2,586,650 2,351,500
960,000550,000 550,000 550,000 550,000 550,000
8,012 8,012 8,012
136,297
329,297
1,662,006
4,938,397 4,782,700 3,944,259 4,806,668 2,909,512
( 800,287 ( 996,817 ( 864,060 ( 807,174 ( 1,015,284( 1,659,200 ( 1,659,200
( 1,120,000 ( 1,120,000 ( 1,120,000 ( 1,120,000
( 420,000
( 1,034,677 ( 914,282 ( 571,426 ( 571,426 ( 799,996
( 2,840 ( 2,840 ( 2,840 ( 2,130
( 6,860 ( 6,860
( 34,625
( 34,074
( 801,166
( 3,374,964 ( 5,494,304 ( 2,558,325 ( 4,201,574 ( 1,858,896
1,563,433 ( 711,604 1,385,933 605,093 1,050,616
1,563,433 851,829 1,385,933 605,094
1,563,433 851,829 2,237,762 1,991,027 1,655,709
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 20/32
1,563,433 851,829 1,385,933 605,094 786,905
( 0 ( 0 0 ( 0 263,711
0
1,563,433
1,563,433
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 21/32
CUERO
1.6 2
1.2 2
PRODUCCION
"UN "UL A#O SEP OC
30 24 15 15 27
42 34 21 21 38
64 51 32 32 58
24 19 12 12 22
"UN "UL A#O SEP OC
122 98 61 61 110
281 208 153 202 349
306 245 153 153 275
98 61 61 110 183
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 22/32
"UN "UL A#O SEP OC
28 23 14 14 25
65 48 35 47 80
71 56 35 35 63
23 14 14 25 42
"UN "UL A#O SEP OC
36 29 18 18 32
82 61 45 59 102
90 72 45 45 81
29 18 18 32 54
"UN "UL A#O SEP OC 1,379 1,103 690 690 1,241
3,172 2,345 1,724 2,276 3,931
3,448 2,758 1,724 1,724 3,103
1,103 690 690 1,241 2,069
"UN "UL A#O SEP OC
459 367 230 230 413
1,056 781 574 758 1,309
1,148 918 574 574 1,033
367 230 230 413 689
"UN "UL A#O SEP OC
52 42 26 26 47
121 89 66 87 150
131 105 66 66 118
42 26 26 47 79
"UN "UL A#O SEP OC
365,737 270,327 198,770 262,376 453,196
233,496 172,584 126,900 167,508 289,332
98,918 73,114 53,760 70,963 122,573
20,961 15,493 11,392 15,038 25,974
52,808 39,032 28,700 37,884 65,436
603,520 446,080 328,000 432,960 747,840
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 23/32
1,375,441 1,016,630 747,522 986,729 1,704,350
"UN "UL A#O SEP OC
763,370 564,230 414,875 547,635 945,914
367,781 412,632 304,989 224,257 296,019
86,713 122,594 137,544 101,663 74,752
1,217,863 1,099,455 857,408 873,554 1,316,685
"UN "UL A#O SEP OC
3,997,550 4,963,170 3,446,130 2,975,830 2,705,300
550,000 550,000 550,000 550,000
25,000,000
8,012 8,012 8,012 8,012 8,012
29,555,562 5,521,182 4,004,142 3,533,842 3,263,312
( 1,217,863 ( 1,099,455 ( 857,408 ( 873,554 ( 1,316,685( 1,659,200 ( 1,659,200
( 32,000,000
( 1,142,852 ( 914,282 ( 571,426 ( 571,426 ( 1,028,567
( 2,130 ( 2,130 ( 1,420 ( 1,420 ( 1,420
( 6,860 ( 5,145 ( 5,145 ( 5,145 ( 3,430
( 34,625 ( 34,625 ( 25,969 ( 25,969 ( 25,969
( 34,074 ( 34,074
( 82,324 ( 82,324( 415,502 ( 415,502
( 2,486,654 ( 34,505,213 ( 3,120,568 ( 1,559,838 ( 4,484,847
27,068,907 ( 28,984,031 883,574 1,974,003 ( 1,221,535
786,905 11,337,912 1,029,345 481,660 1,334,817
27,855,812 ( 17,646,119 1,912,919 2,455,663 113,282
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 24/32
11,337,912 1,029,345 481,660 1,334,817 1,186,931
15,730,995 ( 30,013,376 401,914 639,186 ( 2,408,466
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 25/32
NOV DIC
45 43
63 62
96 94
36 38
NOV DIC
183 180
456 350
459 451
180 80
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 26/32
NOV DIC
42 41
104 86
106 102
41 25
NOV DIC
54 53
134 108
134 133
53 28
NOV DIC 2,069 2,025
5,128 3,043
5,172 5,063
2,025 5
NOV DIC
689 676
1,709 1,314
1,722 1,689
676 300
NOV DIC
79 78
196 153
197 195
78 36
NOV DIC
592,212 455,640
375,660 310,860
160,627 129,389
33,889 20,107
85,444 65,676
980,160 764,640
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 27/32
2,227,992 1,746,312
NOV DIC ENE EB
1,236,536 969,203
511,305 668,398 523,894
98,673 170,435 222,799 174,631
1,846,514 1,808,036 746,693 174,631
NOV DIC
6,492,720 7,574,840
550,000 550,000
8,012 8,012
7,050,732 8,132,852
( 1,846,514 ( 1,808,036
( 1,714,278 ( 1,686,191
( 710 ( 710 ( 710 (
( 3,430 ( 3,430 ( 1,715 ( 1,715 ( 1,715 (
( 17,313 ( 17,313 ( 17,313 ( 8,656 ( 8,656 ( 8,656
( 34,074
( 82,324 ( 82,324( 415,502 ( 415,502
( 3,582,244 ( 3,598,003
3,468,487 4,534,848
1,186,931 1,164,742
4,655,418 5,699,590
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 28/32
1,164,742 1,280,000
2,303,745 3,254,848
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 29/32
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 30/32
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 31/32
(
7/21/2019 Ejercicios-capitulo 6-Burbano Ruiz (2)
http://slidepdf.com/reader/full/ejercicios-capitulo-6-burbano-ruiz-2 32/32