Análisis de Herramientas Administrativas-Financieras para La Toma de Decisiones

 

 

]ELWMVYLJ@J ZÌIELI@ T@VZLI]A@V JM ABK@ A` ]elvmrslj`j I`tùali` jm Abk`

ÀVM@ @JHLELYZV@ZLW@ ZÈZ]AB JM LECMELMVB ME IBEZ@FLALJ@J \ @]JLZBVÈ@ @eàalsls jm a`s nmrr`hlmet`s `jhlelstr`tlv`s-gle`eilmr`s `jhlelstr`tlv`s-gle`eilmr`s p`r` a` tbh` jm jmilslbems ` ibrtb pa`zb y `pali`ilùe me a` mhprms` jm prbjuiilùe Letmre`tlbe`a Gbrmst Trbjuits jma Miu`jbr Y.@. jm a` iluj`j jm j m Y`etb Jbhlecb, prbvleil` jm Y`etb Jbhlecb jm abs Zsàinla`s, 6409. ZV@F@KB JM GLE JM ZLZ]A@ILÙE @]ZBV; Btmrb C`riè`, Hmry Vutn JLVMIZBV; Ylav` Ylav`, Nucb Kbsì, Hctr IMEZVB ]ELWMVYLZ@VLB Y@EZB JBHLECB JBHLECB 640=

   

   @TVBF@ILÙE  @TVBF @ILÙE JMA JLVMIZBV JMA ZV@F Z V@F@K @KB B JM GLE JM ZLZ]A@ILÙE

H`clstmr. Nucb Kbsì Ylav` Ylav` JBIMEZM JM ZLZ]A@ILÙE

Jm hl ibesljmr`ilùe;

Ma prmsmetm tr`f`kb jm gle jm tltua`ilùe @eàalsls jm a`s nmrr`hlmet`s `jhlel `jhlelstr`tlv`s-gle`eil str`tlv`s-gle`eilmr`s mr`s p`r` a` tbh` jm jmilslbems ` ibrtb pa`zb y `pali`ilùe me a` mhprms` jm prbjuiilùe Letmre`tlbe`a Gbrmst Trbjuits jma Miu`jbr Y.@. jm a` iulj`j jm Y`etb Jbhlecb, 6409. Vm`alz`jb pbr Btmrb C`riè` Hmry Vutn, n` sljb brlmet`jb y rmvls`jb rmv ls`jb jur`etm su mkmiuilùe, pbr iu`etb sm `prumf` a` prmsmet`ilùe jma hlshb.

Abk`, 06 h`rzb jma 640=

g) Ylav` Ylav` Nucb Kbsì

ll

 

 

JMIA@V@ILÙE JM @]ZBVÈ@ \ IMYLÙE JM JMVMINBY

‑\b Btmrb C`riè` Hmry Vutn jmia`rb smr `utbr (`) jma prmsmetm tr`f`kb jm gle jm tltua`ilùe; @eàalsls jm a`s nmrr`hlmet`s `jhlelstr`tlv`s-gle`eilmr`s p`r` a` tbh` jm jmilslbems ` ibrtb pa`zb y `pali`ilùe me a` mhprms` jm prbjuiilùe Letmre`tlbe`a Gbrmst Trbjuits jma Miu`jbr Y.@. jm a` iulj`j jm Y`etb Jbhlecb, 6409, slmejb Nucb Kbsì Ylav` Ylav`? y mxlhb mxprms`hmetm ` a` ]elvmrslj`j Zìieli` T`rtliua`r jm Abk` y ` sus rmprmsmet`etms amc`ams jm pbslfams rmia`hbs b `iilbems amc`ams. @jmhàs imrtlglib qum a`s ljm`s, ibeimptbs, prbimjlhlmetbs y rmsuat`jbs vmrtljbs me ma prmsmetm tr`f`kb levmstlc`tlvb, sbe jm hl mxiauslv` rmspbes`flalj`j. @jlilbe`ahmetm @jlilbe`a hmetm jmia`rb ibebimr y `impt`r `i mpt`r a` jlspbslilùe jma @rt. >> jma Mst`tutb Brcàelib jm a` ]elvmrslj`j Zìieli` T`rtliua`r jm Abk` qum me su p`rtm pmrtlemetm tmxtu`ahmetm jlim; ‑Gbrh`e p`rtm jma p`trlhbelb jm a` ]elvmrslj`j a` prbplmj`j letmamitu`a jm levmstlc`ilbems, tr`f`kbs ilmetèglibs b tìielibs y tmsls b tr`f`kbs jm tltua`ilùe qum sm rm`alime ibe ma `pbyb gle`eilmrb, `i`jìhlib b lestltuilbe`a (bpmr`tlvb) jm a` ]elvmrslj`j‘

g) @utbr Btmrb C`riè` Hmry Vutn Iìjua` 036:

0.0.9.0 Jmglelilbems jm a` i`alj`j. ............................................................ ................................ ......................................................... ........................................... .............. > 0.0.9.6 Tbaètli`s y bfkmtlvbs jma ibetrba jm i`alj`j. ........................................................... .............................. ............................................... .................. < 0.0.9.9 Ibstbs jm a` i`alj`j. .......................................................... ............................. ......................................................... ........................................................ ............................ < 0.6   A@ LEGBVH@ILÙE @JHLELYZV@ZLW@ ME A@ ZBH@ JM JMILYLBEMY @ IBVZB TA@[B ................................... 0.6 ................................... 04  04  0.6.0

MA T@TMA JM A@ IBEZ@FLALJ@J @JHLELYZV@ZLW@ ME A@ TA@EM@ILÙE ......................  .................................................. ................................ .... 00

0.6.6

MA T@TMA JM A@ IBEZ@FLALJ@J @JHLELYZV@ZLW@ ME MA IBEZVBA @JHLELYZV@ZLWB ...........................  ................................... ........ 00

0.6.9

MA T@TMA JM A@ IBEZ@FLALJ@J @JHLELYZV@ZLW@ ME A@ ZBH@ JM JMILYLBEMY ........................................... 06

0.9   NMVV@HLMEZ@ 0.9 ............................................................ ............... 06  06   MVV@HLMEZ@YY GLE@EILMV@Y T@V@ A@ ZBH@ JM JMILYLBEMY ............................................. 0.9.0 YLYZMH@Y JM IBYZMB .................................................................................................................... 06 0.9.0.0 Ylstmh` pmrlùjlib jm `iuhua`ilùe `iuhua`ilùe jm ibstbs. ibstbs. ........................................................... ............................... ........................................ ............ 09 0.9.0.6 Ylstmh` pmrpmtub jm `iuhua`ilùe jm ibstbs. ........................................................... ............................... ........................................ ............ 09 0.9.0.6.0

Ylstmh` jm `iuhua`ilùe `iuhua`ilùe jm ibstbs pbr ùrjmems jm tr`f`kb. .............................................. ............................... ............... 09

0.9.0.6.6

Ylstmh` jm `iuhua`ilùe jm ibstbs pbr prbimsbs. ........................................................ ............................ .................................. ...... 0:

0.9.6

HBJMAB IBYZB WBA]HME ]ZLALJ@J ............................................................................................... 0:

0.9.9

T]EZB JM MP]LALFVLB ................................................................................................................... 0=

0.9.:

LEJLI@JBVMY GLE@EILMVBY JM TVBJ]IILÙE ..................................................................................... 03

0.9.:.0 Abs mamhmetbs jm ue prbjuitb. ......................................................... ............................ ......................................................... .................................... ........ 03 0.9.:.6 A` rma`ilùe ibe a` prbjuiilùe ............................................................ ................................ ......................................................... .................................... ....... 0< 0.9.:.9 A` rma`ilùe ibe ma vbauhme. ........................................................... .............................. ......................................................... ........................................ ............ 0<

vl

 

 

0.9.:.: A` i`p`ilj`j p`r` `sbil`rabs. ............................................................ ............................... ......................................................... .................................... ........ 64 0.9.=

TVBFAMH@Y IBH]EMY ME A@ ZBH@ JM JMILYLBEMY ..........................................  ....................................................................... .................................. ..... 64

0.9.=.0 Jmilslùe jm `impt`r ue` brjme mspmil`a. ......................................................... ............................ ................................................... ...................... 64 0.9.=.6 Jmilslùe jm n`imr b ibhpr`r. ............................................................ ................................ ......................................................... .................................... ....... 60 0.9.=.9 Jmilslùe jm malhle`r ue` aèem` jm prbjuitb. prbjuitb. ........................................................ ........................... .............................................. ................. 66 0.9.=.: Jmilslùe jm hmzia`r prbjuitbs b smrvlilbs; Vmstrliilùe Vmstrliilùe ûeli`. .............................................. .............................. ................ 66 0.9.=.= Jmilslùe jm vmejmr b prbims`r `jlilbe`ahmetm me me ma ibstmb ibekuetb. ibekuetb. ................................ .............................. .. 69

I@TÈZ]AB LL............................................ .................................................................... ............................................... ............................................... .................................. ..........6: 6:   6. @EÀALYLY YLZ]@ILBE@A JM A@ MHTVMY@ ………….………………………..……………………………….. 6=  6.0   GLABYBGÈ@ LEYZLZ]ILBE@A....................... 6.0 ............................................... ............................................... ............................................... ................................... ........... 6=  6=  6.0.0

@EZMIMJMEZMY LEYZLZ]ILBE@AMY. ................................................................................................... 6=

6.0.6

HLYLÙE, WLYLÙE \ BFKMZLWBY. ......................................................................................................... 67

6.0.6.0 Tbaètli` jm i`alj`j........................................................... i`alj`j............................... ......................................................... ....................................................... .......................... 63 6.6   MYZV]IZ]V@ @JHLELYZV@ZLW@ \ G]EILBE@A. ...................... 6.6 .............................................. ................................................ ................................. ......... 63  63   6.6.0

MYZV]IZ]V@ @JHLELYZV@ZLW@ .......................................................... ............................. ......................................................... .............................................. .................. 63

6.6.6

MYZV]IZ]V@ G]EILBE@A ............................................................................................................... 6>

6.9   @EÀALYLY JM IBHTMZLZLWLJ@J. ....................... 6.9 ............................................... ................................................ ............................................... ........................... .... 90  90  6.9.0

H@ZVL[ JM @EÀALYLY JM IBHTMZMEIL@. ............................................................................................ 9:

6.9.6

H@ZVL[ GBJ@. ........................................................... .............................. ......................................................... ......................................................... ..................................... ........ 9=

6.:   @EÀALYLY JM IBYZBY JM TVBJ]IILÙE \ WMEZ@. ....................... 6.: ............................................... ................................................ ............................. ..... 9=  9=   6.:.0

MYZV]IZ]V@ JM IBYZBY. ............................................................................................................... 9=

6.:.6

ILIAB JM TVBJ]IILÙE. ................................................................................................................. :9

6.:.9

LEJLI@JBVMY JM TVBJ]IILÙE. ............................ ......................................................... ......................................................... .............................................. .................. :3

I@TÈZ]AB LLL........................................... ................................................................... ................................................ ............................................... ................................. ..........=0 =0   TVBT]MYZ@; NMVV@HLMEZ@Y @JHLELYZV@ZLW@Y T@V@ A@ ZBH@ JM JMILYLBEMY ME A@ 9.  TVBT]MYZ@;

MHTVMY@ LEZMVE@ZLBE@A GBVMYZ

TVBJ]IZY JMA MI]@JBV Y.@,…………………………………………………………..………………….

.=6 

9.0   @EÀALYLY JM A@ VMEZ@FLALJ@J JM ABY 9.0 .............................................. ............................................... .......................... .. =6  =6  A BY TVBJ]IZBY. ....................... 9.6   @EÀALYLY JM A@Y VMA@ILBEMY JMA IBYZB ’ WBA]HME ’ ]ZLALJ@J. ...................................................... 9.6 ...................................................... ==  ==  9.9   GLK@ILÙE JM TVMILBY. ..................... 9.9 ............................................ ............................................... ................................................ .......................................... .................. = Tuetb jm mqulalfr mqulalfrlb lb 0447NG .................................... ........................................................... ............................................... .......................... =>  =>   Cràglib Cràgli b E. 0< Tuetb jm mqulalfr mqulalfrlb lb 0447Ya`fs 0447Ya`fs ....................................................... ............................................................................... .......................... =3

00.4>>,7=

%

00.4>>,7=

00.4>>,7=

03%

0.,9:6%

0.=3>,07

0>.,74

64,07%

9.>09,=<

:.47:,>3

%

:.47:,>3

00.4>>,7=

%

00.4>>,7=

00.4>>,7=

66,70%

6.=43,60

669.3,7=

%

00.4>>,7=

00.4>>,7=

669.3