Sindbad~EG File Manager
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En una empresa industrial con la compra de la materia prima a procesar. ","roles":{"textData":{}}},{"id":"SmartShape_618","class":"TODO::Senthil","instance":"SmartShape_618","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_591","class":"TODO::Senthil","instance":"Text_Caption_591","title":"Paso siguiente se observa el pago a los proveedores por las mercaderías compradas. ","roles":{"textData":{}}},{"id":"SmartShape_619","class":"TODO::Senthil","instance":"SmartShape_619","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_592","class":"TODO::Senthil","instance":"Text_Caption_592","title":"Desde la compra de las mercaderías hasta el día de pago a los proveedores, se tiene el Periodo Medio de Pagos (PMP); el cual indica los días promedios de créditos recibidos por la empresa de sus proveedores. ","roles":{"textData":{}}},{"id":"Image_842","class":"TODO::Senthil","instance":"Image_842","roles":{}},{"id":"SmartShape_620","class":"TODO::Senthil","instance":"SmartShape_620","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_593","class":"TODO::Senthil","instance":"Text_Caption_593","title":"Seguidamente se observa la operación de Venta de las mercaderías. ","roles":{"textData":{}}},{"id":"SmartShape_621","class":"TODO::Senthil","instance":"SmartShape_621","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_594","class":"TODO::Senthil","instance":"Text_Caption_594","title":"Con ello surge un periodo del ciclo operacional, que abarca desde la compra de las mercaderías hasta su venta; y se tiene el Periodo Medio de Inventario (PMI), el cual indica los días promedios en que el inventario permanece en stock. ","roles":{"textData":{}}},{"id":"Image_843","class":"TODO::Senthil","instance":"Image_843","roles":{}},{"id":"SmartShape_622","class":"TODO::Senthil","instance":"SmartShape_622","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_595","class":"TODO::Senthil","instance":"Text_Caption_595","title":"Paso siguiente se observa el cobro por las ventas de las mercaderías. ","roles":{"textData":{}}},{"id":"SmartShape_623","class":"TODO::Senthil","instance":"SmartShape_623","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_596","class":"TODO::Senthil","instance":"Text_Caption_596","title":"Con ello surge otro periodo del ciclo operacional, que abarca desde la venta de las mercaderías hasta su cobro; y se tiene el Periodo Medio de Cobro (PMC); el cual indica los días promedios de créditos otorgados por la empresa a sus clientes. ","roles":{"textData":{}}},{"id":"Image_844","class":"TODO::Senthil","instance":"Image_844","roles":{}},{"id":"SmartShape_624","class":"TODO::Senthil","instance":"SmartShape_624","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_597","class":"TODO::Senthil","instance":"Text_Caption_597","title":"El Periodo que va desde la compra de la mercadería hasta el cobro por la venta de las mismas representa el ciclo operacional de la empresa. ","roles":{"textData":{}}},{"id":"SmartShape_625","class":"TODO::Senthil","instance":"SmartShape_625","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_598","class":"TODO::Senthil","instance":"Text_Caption_598","title":"Comprende el Periodo Medio de Inventario (PMI) + el Periodo Medio de Cobro (PMC) ","roles":{"textData":{}}},{"id":"Image_845","class":"TODO::Senthil","instance":"Image_845","roles":{}},{"id":"SmartShape_626","class":"TODO::Senthil","instance":"SmartShape_626","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_599","class":"TODO::Senthil","instance":"Text_Caption_599","title":"Asimismo, se observa el ciclo financiero que comprende el periodo que va desde el pago realizado a los proveedores hasta el cobro por la venta de las mercaderías. Es el periodo que necesita financiamiento. ","roles":{"textData":{}}},{"id":"Image_846","class":"TODO::Senthil","instance":"Image_846","roles":{}},{"id":"SmartShape_627","class":"TODO::Senthil","instance":"SmartShape_627","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_600","class":"TODO::Senthil","instance":"Text_Caption_600","title":"Desde la compra de mercaderías hasta el pago a proveedores, comprende el periodo financiado por proveedores. ","roles":{"textData":{}}},{"id":"SmartShape_628","class":"TODO::Senthil","instance":"SmartShape_628","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_601","class":"TODO::Senthil","instance":"Text_Caption_601","title":"Desde el día del pago a proveedores hasta el cobro por la venta de mercaderías, comprende el periodo que necesita financiamiento ","roles":{"textData":{}}},{"id":"Image_886","class":"TODO::Senthil","instance":"Image_886","roles":{}},{"id":"Text_Caption_585","class":"TODO::Senthil","instance":"Text_Caption_585","title":"Descripción del ciclo operacional y financiero de una empresa ","roles":{"textData":{}}},{"id":"Image_838","class":"TODO::Senthil","instance":"Image_838","roles":{}},{"id":"SmartShape_611","class":"TODO::Senthil","instance":"SmartShape_611","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_645","class":"TODO::Senthil","instance":"Text_Caption_645","title":"Descripción del ciclo operacional y financiero de una empresa ","roles":{"textData":{}}},{"id":"SmartShape_684","class":"TODO::Senthil","instance":"SmartShape_684","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_684","class":"TODO::Senthil","instance":"Text_Caption_684","title":"Para diagramar los ciclos de referencia trazamos una línea que describe el periodo de tiempo expresado en días. 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","roles":{"textData":{}}},{"id":"Text_Caption_647","class":"TODO::Senthil","instance":"Text_Caption_647","title":"La suma de las Cuentas Clientes e Inventario, menos la cuenta Proveedores, nos da la Necesidad de Financiamiento del Capital Operativo. 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Cálculo de necesidad de financiamiento a partir de ratios operativos ","roles":{"textData":{}}},{"id":"Slide3249572","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3249572_thnail.jpg","children":["Text_Caption_690"],"roles":{"slide":{"durationInFrames":183},"navigation":{"navid":"Slide3249572"}}},{"id":"Image_889","class":"TODO::Senthil","instance":"Image_889","roles":{}},{"id":"Image_887","class":"TODO::Senthil","instance":"Image_887","roles":{}},{"id":"SmartShape_685","class":"TODO::Senthil","instance":"SmartShape_685","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_685","class":"TODO::Senthil","instance":"Text_Caption_685","title":"A. Cálculo de necesidad de financiamiento a partir de los siguientes ratios operativos ","roles":{"textData":{}}},{"id":"Text_Caption_691","class":"TODO::Senthil","instance":"Text_Caption_691","title":"Sobre la base de las informaciones disponibles se determinará la Necesidad de Financiamiento de Capital de Operativo de la Empresa «Compañía S.A.» ","roles":{"textData":{}}},{"id":"Text_Caption_692","class":"TODO::Senthil","instance":"Text_Caption_692","title":"Datos: ","roles":{"textData":{}}},{"id":"Text_Caption_693","class":"TODO::Senthil","instance":"Text_Caption_693","title":"Periodo Medio de Cobro (PMC) = 50 días ","roles":{"textData":{}}},{"id":"Text_Caption_694","class":"TODO::Senthil","instance":"Text_Caption_694","title":"Periodo Medio de Inventario (PMI) = 70 días ","roles":{"textData":{}}},{"id":"Text_Caption_695","class":"TODO::Senthil","instance":"Text_Caption_695","title":"Periodo Medio de Pagos a Proveedores (PMP) = 40 días ","roles":{"textData":{}}},{"id":"Text_Caption_696","class":"TODO::Senthil","instance":"Text_Caption_696","title":"Ventas = 12.000 en millones Gs. inará la Necesidad de Financiamiento de Capital de Operativo de la Empresa «CompañÃa S.A.» ","roles":{"textData":{}}},{"id":"Text_Caption_697","class":"TODO::Senthil","instance":"Text_Caption_697","title":"Costos de Ventas = 9.300 en millones Gs. inará la Necesidad de Financiamiento de Capital de Operativo de la Empresa «CompañÃa S.A.» ","roles":{"textData":{}}},{"id":"Slide3249210","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3249210_thnail.jpg","children":["Image_889","Image_887","Text_Caption_685","Text_Caption_691","Text_Caption_692","Text_Caption_693","Text_Caption_694","Text_Caption_695","Text_Caption_696","Text_Caption_697"],"roles":{"slide":{"durationInFrames":1191},"navigation":{"navid":"Slide3249210"}}},{"id":"Image_891","class":"TODO::Senthil","instance":"Image_891","roles":{}},{"id":"SmartShape_688","class":"TODO::Senthil","instance":"SmartShape_688","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_698","class":"TODO::Senthil","instance":"Text_Caption_698","title":"Cálculo de Necesidad de Financiamiento ","roles":{"textData":{}}},{"id":"Text_Caption_706","class":"TODO::Senthil","instance":"Text_Caption_706","title":"CLIENTES = PMC x Ventas / 365 = 50 x 12.000 / 365 = ","roles":{"textData":{}}},{"id":"Image_892","class":"TODO::Senthil","instance":"Image_892","roles":{}},{"id":"Text_Caption_708","class":"TODO::Senthil","instance":"Text_Caption_708","title":"INVENTARIO = PMI x Costos de Ventas / 365 = 70 x 9.300 / 365 = ","roles":{"textData":{}}},{"id":"Image_893","class":"TODO::Senthil","instance":"Image_893","roles":{}},{"id":"Text_Caption_709","class":"TODO::Senthil","instance":"Text_Caption_709","title":"PROVEEDORES = PMP x Costos de Ventas / 365 = 40 x 9.300 / 365 = ","roles":{"textData":{}}},{"id":"Image_894","class":"TODO::Senthil","instance":"Image_894","roles":{}},{"id":"Text_Caption_710","class":"TODO::Senthil","instance":"Text_Caption_710","title":"NECESIDAD DE FINANCIAMIENTO DE CAPITAL OPERATIVO ","roles":{"textData":{}}},{"id":"Image_895","class":"TODO::Senthil","instance":"Image_895","roles":{}},{"id":"Text_Caption_711","class":"TODO::Senthil","instance":"Text_Caption_711","title":"+ ","roles":{"textData":{}}},{"id":"Text_Caption_712","class":"TODO::Senthil","instance":"Text_Caption_712","title":"- ","roles":{"textData":{}}},{"id":"Text_Caption_713","class":"TODO::Senthil","instance":"Text_Caption_713","title":"= ","roles":{"textData":{}}},{"id":"Text_Caption_714","class":"TODO::Senthil","instance":"Text_Caption_714","title":"Se aplican las respectivas fórmulas para la determinación de cada cuenta, expresados en millones de guaraníes. Como resultado final se tiene la necesidad de recursos de la empresa en el corto plazo. ","roles":{"textData":{}}},{"id":"Text_Caption_715","class":"TODO::Senthil","instance":"Text_Caption_715","title":"Clientes (Cuentas a cobrar) + Inventario – Proveedores (Cuentas a pagar) = Necesidad Financiamiento Capital Operativo ","roles":{"textData":{}}},{"id":"Slide3250887","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3250887_thnail.jpg","children":["Image_891","Text_Caption_698","Text_Caption_706","Image_892","Text_Caption_708","Image_893","Text_Caption_709","Image_894","Text_Caption_710","Image_895","Text_Caption_711","Text_Caption_712","Text_Caption_713","Text_Caption_714","Text_Caption_715"],"roles":{"slide":{"durationInFrames":2385},"navigation":{"navid":"Slide3250887"}}},{"id":"Text_Caption_728","class":"TODO::Senthil","instance":"Text_Caption_728","title":"B. Cálculo de necesidad de financiamiento para un año proyectado a partir de datos de EE.FF. Del año base ","roles":{"textData":{}}},{"id":"Slide3253052","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3253052_thnail.jpg","children":["Text_Caption_728"],"roles":{"slide":{"durationInFrames":243},"navigation":{"navid":"Slide3253052"}}},{"id":"Image_903","class":"TODO::Senthil","instance":"Image_903","roles":{}},{"id":"SmartShape_690","class":"TODO::Senthil","instance":"SmartShape_690","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_730","class":"TODO::Senthil","instance":"Text_Caption_730","title":"B. Cálculo de necesidad para un año proyectado a partir de datos de EE.FF. Año ","roles":{"textData":{}}},{"id":"Text_Caption_734","class":"TODO::Senthil","instance":"Text_Caption_734","title":"En el cuadro se observa los datos de los Estados Financieros de una empresa, y ratios operativos en un determinado año base cerrado. ","roles":{"textData":{}}},{"id":"Image_906","class":"TODO::Senthil","instance":"Image_906","roles":{}},{"id":"Slide3253533","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3253533_thnail.jpg","children":["Image_903","Text_Caption_730","Text_Caption_734","Image_906"],"roles":{"slide":{"durationInFrames":273},"navigation":{"navid":"Slide3253533"}}},{"id":"SmartShape_692","class":"TODO::Senthil","instance":"SmartShape_692","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_735","class":"TODO::Senthil","instance":"Text_Caption_735","title":"Sobre la base de la información descripta, se pide el cálculo de la necesidad de financiamiento de capital operativo del año proyectado ","roles":{"textData":{}}},{"id":"Text_Caption_736","class":"TODO::Senthil","instance":"Text_Caption_736","title":"Supuestos: ","roles":{"textData":{}}},{"id":"Text_Caption_737","class":"TODO::Senthil","instance":"Text_Caption_737","title":"Se estima un crecimiento de las ventas del 10% para el año proyectado. ","roles":{"textData":{}}},{"id":"Text_Caption_738","class":"TODO::Senthil","instance":"Text_Caption_738","title":"Se aplicará la misma estructura de costos del año base ","roles":{"textData":{}}},{"id":"Text_Caption_739","class":"TODO::Senthil","instance":"Text_Caption_739","title":"Se considerará los mismos ratios operativos registrados en el año base (PMC, PMI y PMP) ","roles":{"textData":{}}},{"id":"Slide3253866","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3253866_thnail.jpg","children":["Text_Caption_735","Text_Caption_736","Text_Caption_737","Text_Caption_738","Text_Caption_739"],"roles":{"slide":{"durationInFrames":900},"navigation":{"navid":"Slide3253866"}}},{"id":"Image_909","class":"TODO::Senthil","instance":"Image_909","roles":{}},{"id":"SmartShape_694","class":"TODO::Senthil","instance":"SmartShape_694","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_745","class":"TODO::Senthil","instance":"Text_Caption_745","title":"Proyección de las ventas ","roles":{"textData":{}}},{"id":"Text_Caption_747","class":"TODO::Senthil","instance":"Text_Caption_747","title":"Datos: Ventas año base = 11.000 en millones de Gs. Crecimiento estimado en año Proyectado = 10% ","roles":{"textData":{}}},{"id":"Image_911","class":"TODO::Senthil","instance":"Image_911","roles":{}},{"id":"Text_Caption_748","class":"TODO::Senthil","instance":"Text_Caption_748","title":"Para el cálculo de las ventas, se multiplica la ventas registradas en el año base por 1,1 que incluye el porcentaje de crecimiento de las ventas estimadas, conforme al supuesto asumido. ","roles":{"textData":{}}},{"id":"Slide3254607","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3254607_thnail.jpg","children":["Image_909","Text_Caption_745","Text_Caption_747","Image_911","Text_Caption_748"],"roles":{"slide":{"durationInFrames":762},"navigation":{"navid":"Slide3254607"}}},{"id":"Image_912","class":"TODO::Senthil","instance":"Image_912","roles":{}},{"id":"SmartShape_696","class":"TODO::Senthil","instance":"SmartShape_696","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_749","class":"TODO::Senthil","instance":"Text_Caption_749","title":"Proyección de costos de ventas ","roles":{"textData":{}}},{"id":"Text_Caption_750","class":"TODO::Senthil","instance":"Text_Caption_750","title":"Ventas año base = 11.000 Costo de ventas (CV) año base = 8.900 Ventas proyectadas = 12.100 Supuesto = Se aplica la misma estructura de costos del año base en millones de Gs. ","roles":{"textData":{}}},{"id":"Text_Caption_751","class":"TODO::Senthil","instance":"Text_Caption_751","title":"Para el cálculo del costo de ventas proyectado, se utiliza la estructura de costos del año base, conforme al supuesto, y se multiplica por las ventas proyectadas. ","roles":{"textData":{}}},{"id":"Image_915","class":"TODO::Senthil","instance":"Image_915","roles":{}},{"id":"Slide3255479","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3255479_thnail.jpg","children":["Image_912","Text_Caption_749","Text_Caption_750","Text_Caption_751","Image_915"],"roles":{"slide":{"durationInFrames":957},"navigation":{"navid":"Slide3255479"}}},{"id":"Image_916","class":"TODO::Senthil","instance":"Image_916","roles":{}},{"id":"SmartShape_697","class":"TODO::Senthil","instance":"SmartShape_697","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_752","class":"TODO::Senthil","instance":"Text_Caption_752","title":"Calculo de cuentas a cobrar (clientes) ","roles":{"textData":{}}},{"id":"Text_Caption_753","class":"TODO::Senthil","instance":"Text_Caption_753","title":"Datos: Periodo Medio de Cobro (PMC) año base = 63 días Ventas proyectadas = 12.100 en millones de Gs. Supuesto = Se aplica mismo ratio operativo del año base ","roles":{"textData":{}}},{"id":"Text_Caption_754","class":"TODO::Senthil","instance":"Text_Caption_754","title":"Conforme al supuesto considerado, para el cálculo de las cuentas a cobrar del año proyectado se multiplica el PMC del año base por las ventas proyectadas, divido 365 días. Consiste en despejar la formula utilizada para el cálculo del PMC . ","roles":{"textData":{}}},{"id":"Image_918","class":"TODO::Senthil","instance":"Image_918","roles":{}},{"id":"Slide3255843","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3255843_thnail.jpg","children":["Image_916","Text_Caption_752","Text_Caption_753","Text_Caption_754","Image_918"],"roles":{"slide":{"durationInFrames":1164},"navigation":{"navid":"Slide3255843"}}},{"id":"Image_919","class":"TODO::Senthil","instance":"Image_919","roles":{}},{"id":"SmartShape_698","class":"TODO::Senthil","instance":"SmartShape_698","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_755","class":"TODO::Senthil","instance":"Text_Caption_755","title":"Cálculo de saldo de inventario ","roles":{"textData":{}}},{"id":"Text_Caption_756","class":"TODO::Senthil","instance":"Text_Caption_756","title":"Datos: Periodo Medio de Inventario (PMI) año base = 49 días Costos de Ventas año proyectado = 9.790 en millones de Gs. Supuesto = Se aplica mismo ratio operativo del año base ","roles":{"textData":{}}},{"id":"Text_Caption_757","class":"TODO::Senthil","instance":"Text_Caption_757","title":"Conforme al supuesto considerado, para el cálculo del saldo de Inventario del año proyectado se multiplica el PMI del año base por los costos de ventas del año proyectado, dividido 365 días. Consiste en despejar la formula utilizada para el cálculo del PMI. ","roles":{"textData":{}}},{"id":"Image_921","class":"TODO::Senthil","instance":"Image_921","roles":{}},{"id":"Slide3256201","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3256201_thnail.jpg","children":["Image_919","Text_Caption_755","Text_Caption_756","Text_Caption_757","Image_921"],"roles":{"slide":{"durationInFrames":1173},"navigation":{"navid":"Slide3256201"}}},{"id":"Image_922","class":"TODO::Senthil","instance":"Image_922","roles":{}},{"id":"SmartShape_699","class":"TODO::Senthil","instance":"SmartShape_699","title":" ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Text_Caption_758","class":"TODO::Senthil","instance":"Text_Caption_758","title":"Cálculo de saldo de proveedores ","roles":{"textData":{}}},{"id":"Text_Caption_759","class":"TODO::Senthil","instance":"Text_Caption_759","title":"Datos: Periodo Medio de Pago a proveedores (PMP) año base = 33 días Costos de Ventas año proyectado = 9.790 en millones de Gs. Supuesto = Se aplica mismo ratio operativo del año base ","roles":{"textData":{}}},{"id":"Text_Caption_760","class":"TODO::Senthil","instance":"Text_Caption_760","title":"Conforme al supuesto considerado, para el cálculo del saldo de Proveedores del año proyectado se multiplica el Periodo Medio de Pago del año base por los Costos de Ventas del año proyectado, dividido 365 días. Consiste en despejar la formula utilizada para el cálculo del PMP. 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Año Proyectado ","roles":{"textData":{}}},{"id":"Image_931","class":"TODO::Senthil","instance":"Image_931","roles":{}},{"id":"SmartShape_703","class":"TODO::Senthil","instance":"SmartShape_703","title":"SIGUIENTE ","roles":{"click":{"subtype":"button"},"textData":{}}},{"id":"Click_Box_61","class":"TODO::Senthil","instance":"Click_Box_61","roles":{"click":{"subtype":"button"}}},{"id":"Slide3257179","class":"Normal Slide","instance":"","thumbnail":"dr/Slide3257179_thnail.jpg","children":["Image_928","Text_Caption_764","Image_931","Click_Box_61"],"roles":{"slide":{"durationInFrames":246},"navigation":{"navid":"Slide3257179"}}},{"id":"Text_Caption_766","class":"TODO::Senthil","instance":"Text_Caption_766","title":"¡Muchas gracias por el interés mostrado y éxitos al realizar la evaluación correspondiente! 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Sindbad File Manager Version 1.0, Coded By Sindbad EG ~ The Terrorists