CURSO CONTABILIDAD GERENCIAL-20121
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
PRIMERA UNIDAD CONTABILIDAD GERENCIAL 1.
DEFINICIÓN. ¿QUÉ ENTIENDE POR CONTABILIDAD GERENCIAL? definíaa como El conce concepto pto tradic tradicion ional al de conta contabil bilida idad d gerenc gerencial ial se definí como el proc proces eso o de iden identitific ficac ació ión, n, valu valuac ació ión, n, acum acumul ulac ació ión, n, anál anális isis is,, prep prepar arac ació ión, n, inte interpr rpret etac ació ión n y comunicación de información (financiera y operativa) que utiliza la gerencia para el planeamiento, evaluación y control de una organización, así como para asegurar el uso y responsabilidad de los recursos de la misma. La contabilidad gerencial es por tanto, parte integrante del proceso gerencial. Ella proporciona información esencial para que la organización pueda: • • • • • •
Controlar sus actividades en curso. Planear sus estrategias, tácticas y operaciones futuras. Optimizar el uso de sus recursos. Valuar y evaluar su desempeño. Reducir la subjetividad en el proceso de la toma de decisiones y Mejorar la comunicación interna y externa. CONTABILIDAD GERENCIAL CONCEPTO MODERNO.-
Actividad que está interrelacionada
CON EL PROCESO GERENCIAL DE TODA LA EMPRESA
¿CÓMO HA EVOLUCIONADO EL CAMPO DE LA ACTIVIDAD ORGANIZACIONAL DE LA CONTABILIDAD GERENCIAL? EVOLUCIÓN DE LA CONTABILIDAD GERENCIAL 1ra. ETAPA Antes de 1950 DETERMINACIÓN DE COSTOS Y EL CONTROL FINANCIERO
2da. ETAPA Alrededor de 1965 INFORMACION PARA EL PLANEAMIENTO Y CONTROL GERENCIAL
USO DE TECNOLOGIAS DE PRESUPUESTO Y CONTABILIDAD DE COSTOS
USO DE TECNOLOGIAS DE ANALISIS ANALISIS DE DECISIONES Y CONTABILIDAD POR RESPONSABILIDADES
Ing. Econ. Enrique G. Parillo Sosa
3ra. ETAPA Alrededor de 1985 REDUCCIÒN DE LOS DESPERDICIOS DE LOS RECURSOS UTILIZADOS EN LOS PROCESOS OPERATIVOS USO DE TECNOLOGIAS DE ANALISIS ANALISIS DE PROCESOS Y ADMINISTRA ADMINISTRACIÒN CIÒN DE COSTOS
4ta. ETAPA Alrededor de 1995 GENERACION O CREACION DE VALOR POR EL USO EFICAZ DE LOS RECURSOS USO DE TECNOLOGÌAS DE ANALISIS ANALISIS DE LOS FACTORES DE VALOR DEL CLIENTE DEL ACCIONISTA ACCIONISTA Y DE LA INNOVACIÓN ORGANIZACIONAL
1
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
¿CU ¿CUAL ES EL CAMPO AMPO DE ACC ACCIO ION N DE LA CONT CONTAB ABIL ILID IDAD AD GERE GEREN NCIAL CIAL MODERNA? La Contabilidad Gerencial (en su actual etapa evolutiva) se ocupa de las necesidades de la organización que opera en contextos dinámicos y competitivos. En estos contextos la organización se encuentra, corrientemente: • •
• •
• •
Transformando sus estructuras jerárquicas en estructuras horizontales. Abandonando la especialización funcional (a la vez que adoptando el trabajo por equipos de funciones cruzadas y eliminando las especializaciones tradicionales) Eliminando la dispersión con otras organizaciones, proveedores y clientes. Expe Experim rimen enta tand ndo o en busc busca a del del cono conoci cimie mient nto o de sus sus prop propia iass capa capaci cida dade dess esenciales y su identidad con las apropiadas cadenas de valor. Integrando en forma simultánea sus sistemas de información. Salie Saliend ndo o de su depe depend nden enci cia a de las las usua usuale less forma formass a dist distan anci cia a de cont contro roll financiero.
¿QUE SE ENTIENDE POR PROCESO GERENCIAL? Es aquel proceso que en el ámbito de la empresa provee la información que habrán de usar sus ejecutivos y directivos en el planeamiento, la coordinación y el control de las actividades.
¿LA CONTABILIDAD GERENCIAL Y EL PROCESO GERENCIAL? El propósito central del proceso gerencial es, entonces, asegurar conforme el proceso va enfrentando los cambios, la vitalidad y continuidad de la organización por medio de la coordinación sostenida en el curso mismo de los acontecimientos de las actividades, esfuerzos y recursos. De este modo el proceso gerencial incluye las siguientes acciones: •
•
•
•
Establecimiento de un direccionamiento organizacional en función de objetivos y estrategias. Alineamiento de las estructuras, procesos y sistemas de la organización de modo de dar soporte al direccionamiento establecido. Aseguramiento del compromiso, al nivel en que este sea indispensable, de aquellas destrezas y esfuerzos esenciales que puedan contribuir al proceso; y Establecimiento de los controles que guiarán el avance de la organización hacia la realización de sus estrategias y objetivos.
La Contabilidad Gerencial se refiere a la parte del proceso gerencial que enfoca el uso efectivo de los recursos organizacionales con el fin de: •
Establecer combinaciones de estrategias que sirvan de soporte a los objetivos de
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
CONCLUSIÓN. La Contabilidad Gerencial se centra en la ecuación: USO DE RECURSOS = GENERACION DE VALOR
El proceso de la Contabilidad Gerencial está enfocado en el uso eficiente y eficaz de los recursos de la organización. La eficacia en el uso de los recursos se juzga en términos del valor generado en los mercados de productos/servicios (para el cliente) y en los mercados de capital (para el accionista), y en términos de la simultánea satisfacción de los requerimientos de los terceros involucrados con la organiza organización ción (proveedo (proveedores, res, personal, personal, prestamista prestamistas, s, la comunidad en general).
CASO PRÁCTICO. CASO Nº 1: La empresa industrial “SIGMA S.A.C.”, fabrica diversos modelos de cocinas industriales, a través de su gerente financiero, le presenta la siguiente información del periodo 2011 Modelo de Cocinas “Económico” RECURSOS INVERTIDOS: Costos Variables S/. 120 Costos Fijos S/. 5´000,000 Precio de de Venta S/. 200
La empresa vendió 120,000 cocinas del modelo “Económico”.
Se pide: 1) Elabor Elabore e el Estado Estado de Gananci Ganancias as y Pérdid Pérdidas as,, mostra mostrando ndo el porcen porcentaj taje e de utilidad utilidad sobre las ventas y la contribución marginal sobre las ventas. 2) Consid Considera erando ndo el caso caso propue propuesto sto,, asuma asuma que se efectú efectúa a una publici publicidad dad agresiv agresiva aa través de la televisión, periódicos, etc., cuyo importe será S/. 500,000 anual; lo cual permitirá incrementar la venta de cocinas de modelo “Económico”, a 150,000. En este este caso caso cons consid ider era a Ud., Ud., que que el resu resulta ltado do cont contri ribu buye ye a gene genera rarr valo valorr a la empresa, efectúe sus comentarios.
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
SOLUCIÓN: SIGMA S.A.C. Estado de Ganancias y Pérdidas Del 01/01/2011 al 31/12/2011 Ventas (120,000 * S/. 200) Costos Variables (120,000 (120,000 * S/. 120) Contribución Marginal Costos Fijos Utilidad Utilidad Neta Sobre Ventas Netas (a) Contribución Marginal a Ventas (b) a)
4´600,000 4´600,000 = 0.19 * 100 = 19% 24´000,000
b)
9´600,000 = 0.40 * 100 = 40% 24´000,000
S/. 24`000,000 24`000,000 (14´400,000) (14´400,000) 9´600,000 (5´000,000) 4´600,000 19% 40%
SIGMA S.A.C. Estado de Ganancias y Pérdidas Del 01/01/2011 al 31/12/2011 Situación Propuesta: Ventas (150,000 * S/. 200) Costos Variables (150,000 (150,000 * S/. 120) Contribución Marginal Costos Fijos (5´000,000 + 500,000) Utilidad Utilidad Neta Sobre Ventas Netas (a) Contribución Marginal a Ventas (b) a)
6´500,000 6´500,000 = 0.22 * 100 = 22% 30´000,000
b)
12´000,000 = 0.40 * 100 = 40% 30´000,000
S/. 30`000,000 30`000,000 (18´000,000) (18´000,000) 12´000,000 (5´500,000) 6´500,000 22% 40%
Comentarios: Del desarrollo del caso se puede apreciar que considerando la situación propuesta, se increm incrementa enta las utilidad utilidades es por S/. 1´900,0 1´900,000; 00; lo cual cual repercu repercutirá tirá en una decisión decisión que genera valor.
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
OBJETIVOS. ¿CUALES SON LOS OBJETIVOS DE LA CONTABILIDAD GERENCIAL? Según la Nacional Association Accountants NAA en el SMA statement Nº 1B del 17 de junio de 1981, indica lo siguiente: siguiente: Los objetivos de la Contabilidad Gerencial son: A)
Gerenc ncia ia sele selecc ccio iona na y prov provee ee a todo todoss los los nive nivele less Proveer Proveer Informació Información: n: La Gere gerenciales la información necesaria para: Planear, evaluar y controlar las l as operaciones. Asegurar los activos de la organización. organización. Comunicarse con las partes interesadas fuera de la organización, tales como accionistas y entidades reguladoras. • • •
B)
Participar en el Proceso Gerencial: La Gerencia está involucrado activamente en los niveles apropiados en el proceso de dirigir la organización. El proceso incluye toma toma de decisi decisione oness estrat estratégi égica cas, s, táctic tácticas, as, operat operativa ivass y ayuda ayuda a coordi coordinar nar los esfuerzos de toda la organización.
RESPONSABILIDAD DE LA CONTABILIDAD GERENCIAL
PLANEAMIENTO EVALUACIÓN CONTROL RESPONSABILIDAD DE LOS RECURSOS INFORMES EXTERNOS
Otros objetivos de la Contabilidad Gerencial son: 1. Prom Promov over er a los los gere gerent ntes es para lleva llevarr a cabo cabo la plane planeac ació ión n tant tanto o táct táctic ica a ó a cort corto o plazo, como a largo plazo ó estratégica que en este entorno de competitividad se vuelve más compleja. 2. Faci Facililita tarr el proc proces eso o de toma tomarr deci decisi sion ones es al gene genera rarr repo report rtes es con con info inform rmac ació ión n relevante. 3. Permitir Permitir realiza realizarr el control control admini administrat strativo. ivo. 4. Ayuda a evaluar el desempeño desempeño de los diferentes responsables responsables de la empresa. 5. Motivar Motivar a los gerente gerentess hacia el logro logro de los los objetivos objetivos de la empres empresa. a.
BASES. ¿EN QUE SE BASA LA CONTABILIDAD GERENCIAL? Los costos constituyen uno de los puntos centrales de la actividad de la Contabilidad Gere Gerenc ncia iall y por por está está razó razón n conv convie iene ne dist distin ingu guir ir bien bien tres tres form formas as diferentes de
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
BASES DE LA CONTABILIDAD GERENCIAL
COSTO TOTAL
•
•
•
COSTO DIFERENCIAL
COSTO POR RESPONSABILIDAD
Costo Total.- Mide el total de recursos usados en determinado objetivo de costo. Es la suma de: costos directos e indirectos. Costo Diferencial.- Un costo es diferencial cuando constituye la diferencia entre dos ó más alternativas disponibles de cosos totales. Por está razón, los costos diferenciales siempre son estimados de costos futuros, y por esto también son lo más importantes para la toma de decisiones. Costo por Responsa Responsabilida bilidad.d.- Este Este sist sistem ema a de cost costos os su aten atenci ción ón en los los ingresos, los costos y los activos que tiene que ver directamente con el trabajo determinado, centro de responsabilidad (división, sección, sucursal, etc.), cuyo plan debe ser ejecutado y controlado por los ejecutivos que pertenecen a él. Los centros de responsabilidad están directamente relacionados con los: -
Centro de de Ga Gastos. Centro de de In Ingresos. Cent Centro ro de Utili tilida dade dess. Cent Centro ro de Inve Invers rsio ione nes. s.
FUNCIONES DE LA GERENCIA. Como toda información de la Contabilidad Gerencial está destinada para la gerencia de la empresa, es por ello necesario tener una idea clara de cuales son las funciones básicas de la gerencia. A continuación se menciona cada función:
PLANEACION
PRONOSTICO
ORGANIZACION
N
CONTROL
FUNCIONES BASICAS DE LA GERENCIA
TOMA DE DECIS.
DIRECCION
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
DIFERE DIFERENCI NCIAS AS ENTRE ENTRE LA CONTAB CONTABILI ILIDAD DAD GERENC GERENCIAL IAL Y LA CONTAB CONTABILI ILIDAD DAD FINANCIERA. Las principales diferencias entre ambas contabilidades son: 1. TIPO DE INFORMACIÓN: CONTABILIDAD GERENCIAL * Propo Proporci rcion ona a inform informac ación ión intern interna a para para que que la geren gerencia cia de una una empre empresa sa tome tome las decisi decision ones es pertinentes. 2. TIEMPO: CONTABILIDAD GERENCIAL * Está enfocada hacia el futuro. 3. NORMAS DE REGULACIÓN: CONTABILIDAD GERENCIAL * La contabilidad gerencial no está regulada por principios de contabilidad, normas internacionales de contabilidad. 4. OBLIGATORIEDAD: CONTABILIDAD GERENCIAL * Es un sist sistem ema a de info inform rmac ació ión n opci opcion onal al,, de acuerdo a la Ley General de Sociedades Ley Nº 26887. 5. PRECISIÓN: CONTABILIDAD GERENCIAL * Otorga más relevancia a los datos cualitativos y costos costos necesa necesario rioss en el análi análisis sis de la toma toma de decisiones. 6. AREAS DE LA EMPRESA: CONTABILIDAD GERENCIAL * Hace hincapié en las áreas de la empresa como cédulas ó centros de información (como divisiones, líneas de producto, etc.), para tomar decisiones. 7. RELACION CON OTRAS DISCIPLINAS: CONTABILIDAD GERENCIAL
CONTABILIDAD FINANCIERA * Util Utiliz iza a form format atos os o mode modelo loss unif unifor orme mes, s, para para pres presen enta tarr los los esta estado doss fina financ ncie iero ross a la SMV, SMV, SUNAT, SBS, etc. CONTABILIDAD FINANCIERA * Proporciona información sobre el pasado o hechos históricos de la empresa. CONTABILIDAD FINANCIERA * La información que genera con fines externos tiene que ser elaborada de acuerdo a principios y reglas contables. CONTABILIDAD FINANCIERA * Es un siste istem ma de inf inform ormació ación n nece necessario ario y obligatorio que tiene llevar las empresas. CONTABILIDAD FINANCIERA * Otorga más relevancia a los datos cuantitativos, en los los cálc cálcul ulos os nece necesa sari rios os de los los esta estad dos financieros. CONTABILIDAD FINANCIERA * Tiene una visión global de toda la empresa, para informar cobre lo ocurrido en la empresa. CONTABILIDAD FINANCIERA
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UANCV SEDE- PUNO CAP: Administración y Marketing
3)
Contabilidad Gerencial
Estados Financiero Financieross Amba Ambass se basa basan n en la info inform rmac ació ión n que que repo report rtan an los los Estados elaborados según las NIC´s, la contabilidad financiera mide la gestión de la empresa, la contabilidad gerencial se utiliza para tomar decisiones hacia el futuro.
CONTABILIDAD GERENCIAL * Toma de Decisiones ESTADOS FINANCIEROS
CONTABILIDAD FINANCIERA * Gestión de la Empresa
(National nal Assoc Associati iation on of Accoun Accountan tants, ts, Objeti Objetivos vos de la Contab Contabili ilidad dad Gerenc Gerencial ial..- (Natio Stat Statem emen ents ts of Mana Manage geme ment nt Acco Accoun untin ting: g: Obje Object ctiv ives es of Mana Manage geme ment nt Acco Accoun untiting ng,, statement Nº 1B New York, NY June 17, 1982, p.6.)
OBJETIVOS DE LA CONTABILIDAD GERENCIAL
SUMINISTRAR INFORMACION
Planeación
PARTICIPAR EN EL PROCESO GERENCIAL
RESPONSABILIDADES Evaluación Control Garantizar la Contabilización
Informes Externos
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
LA INFORMACIÓN CONTABLE – USUARIOS. ¿QUE ES UN INFORME? Es la presentación a terceros, en forma periódica, de información sobre: La información interna efectuada por un auditor interno. La información externa, que consiste en la preparación y presentación de los estados financieros cuya responsabilidad recae en la gerencia de una empresa y cuyos usuarios de dicha información son los accionistas, entidades públicas, trabajadores de la empresa, acreedores y público en general, o la información proporcionada por un auditor que emite su opinión, expresado en un informe o comentarios a la conclusión de una auditoria. •
¿QUE ENTIENDE POR INFORMACIÓN CONTABLE? Es el informe sobre resultados de las operaciones y de la posición (o situación) financiera de la empresa, comentando y analizando el Estado de Ganancias y Pérdidas y el Balance General. Vale decir que es el informe del Estado de la Situación Financiera y de los resultados de las operaciones de una empresa. En este informe se resume las operac operacion iones es del del año prece preceden dente te que incluy incluye e el Balan Balance ce General, el Estado de Ganancias y Pérdidas, el Estado de Cambios en el Patrimonio Neto y el Estado de Flujo de Efectivo.
¿CUALES SON LOS OBJETIVOS GENERALES Y CUALITATIVOS DE LA INFORMACIÒN CONTABLE? La información contable informa sobre la composición del patrimonio, así como sobre su evaluación cualitativa y cuantitativa (resultados) de manera que dé un carácter proyectivo a esa información. Los objetivos generales de la información contable son:
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
¿QUIENES SON LOS USUARIOS DE LA INFORMACION CONTENIDA EN LOS ESTADOS FINANCIEROS? Los usuarios de la información contenida en los estados financieros son: inversionistas reales o poten potencia ciales les,, trabaj trabajado adores res,, presta prestamist mistas as,, provee proveedor dores es y otros otros acreed acreedore oress comer comercia ciales les,, client clientes es,, gobier gobierno no y organi organismo smoss gubern gubername amenta ntales les y públic público o en genera general.l. Dichos Dichos usuari usuarios os utilizan los estados financieros para satisfacer algunas de sus diferentes necesidades de información.
Inversionistas.- Los proveedores de capital de riesgo y sus asesores tienen interés en el riesgo inherente i nherente a sus inversionistas y el beneficio proveniente de ellas. •
Los empl emplea eado doss y sus sus agru agrupa paci cion ones es repr repres esen enta tatitiva vass se Trabajadores.- Los encue encuentr ntran an intere interesad sados os en inform informaci ación ón acerca acerca de la estab estabilid ilidad ad y rentab rentabilid ilidad ad de sus empleadores. •
Prestamistas.- Los prestamistas se encuentran interesados en conocer si sus préstamos y los correspondientes intereses, les serán pagados en la fecha requerida.
•
proveedo eedore ress y los los Provee Proveedor dores es y otros otros acreed acreedor ores es comer comercia ciales les..- Los pro acreedores comerciales se interesan en obtener información que le permita determinar los montos que se les adeuda les van a ser pagados a su vencimiento.
•
Clientes.- Los clie liente ntes tie tienen nen inte interé réss en la cont contin inui uida dad d de la empre mpressa, espe especi cial alme ment nte e cuan cuando do exis existe te una una rela relaci ción ón a larg largo o plaz plazo o con con ésta ésta o cuan cuando do con con dependientes de ella. •
Gobierno y organismos gubernamentales.- Los gobiernos y sus organismos tienen interés en la distribución de los recursos, y por lo tanto, en la actividad de las empresas. •
Público en General.- Las empresas afectan al público de muy diversas maneras. Por ejemplo, las empresas pueden realizar contribuciones sustanciales a la economía local, de varias formas incluyendo el número de personas que emplean y su patrocinio a favor de los proveedores locales. •
¿QUE TIPOS DE DECISIONES PUEDEN TOMAR LOS USUARIOS, CONSIDERANDO LA
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
CASO Nº 2: La Gerencia de la Empresa “SAYER S.A.”, le presenta la siguiente información, para que Ud., como analista financiero de la empresa, efectúe el análisis de la posición financiera de la empresa y emita su respectivo informe a la gerencia.
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
SAYER S.A.
BALANCE GENERAL Al 31 de Diciembre del 2011 (Expresado en Nuevos Soles) 31/12/2011 ACTIVO ACTIVO CORRIENTE: Caja y Bancos Valores Negociables Cuentas por cobrar comerciales Cuentas por cobrar vinculadas Otras cuentas por cobrar Existencias Gastos pagados por anticipado Total Activo Corriente
219450.00 34384.00 786783.00 872743.00 416651.00 1113430.00 118321.00 3561762.00
ACTIVO NO CORRIENTE: Cuentas por cobrar a vinc inculadas a L-P Inversiones pe permanentes Inmuebles Maquinaria y Equipo Otros activos Total Activo No Corriente
3034.00 362042.00 5979756.00 206303.00 6551135.00
TOTAL ACTIVO
Ing. Econ. Enrique G. Parillo Sosa
10112897.00
%
31/12/2011 PASIVO PASIVO CORRIENTE: Sobregiros y pagares bancarios Cuentas por pagar comerciales Otras cuentas por pagar Parte corriente de las deudas a L-P Total Pasivo Corriente
2.17 0.34 7.78 8.63 4.12 11.01 1.17 PASIVO NO CORRIENTE 35.22 Deudas a L-P Ingresos Diferidos Total Pasivo No Corriente 0.03 3.58 TOTAL PASIVO 59.13 Interés Minoritario 2.04 64.78 PATRIMONIO NETO Capital Social Capital Adicional Reservas Legales Resultados Acumulados Total Patrimonio Neto
TOTAL PASIVO Y PATRIMONIO
100.00 NETO
%
318793.00 2100400.00 511979.00 71590.00 3002762.00
3.15 20.77 5.06 0.71 29.69
189120.00 398975.00 588095.00
1.87 3.95 5.82
3590857.00 71078.00
35.51 0.70
5094931.00 618975.00 108030.00 629026.00 6450962.00
50.38 6.12 1.07 6.22 63.79
10112897.00
100.00
12
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
Se pide: Efectúe el Informe de Gerencia. SOLUCIÓN: a) Capital Capital de Trabajo Trabajo = 3´561,7 3´561,762 62 – 3´002,76 3´002,7622 = S/. 559,000 559,000 b) Apalancam Apalancamiento iento Financie Financiero ro = Pasivo total total / Activo Total Total Apalancamiento Financiero = 3´590,857 / 10´112,897 = 0.3550 Apalancamiento Financiero = 35.50% c) Liquidez Liquidez Total Total = Activo Activo Corrien Corriente te / Pasivo Pasivo Corrien Corriente te Liquidez Total = 3´002,762 / 3´561,762 = 1.19 INFORME Nº 005-2011-EF A De Objetivo Antecedentes Apreciaciones 1.
: Presidencia del Directorio y Gerencia Gerencia General. : Gerencia Financiera. : Análisis de la situación situación financiera para para establecer una política política de Incentivo de ventas. : SAYER S.A., es una una empresa dedicada dedicada a la fabricación fabricación y venta De colchones “Buenos Sueños”. : Los princ rincip ipa ales les aspect pecto os fin financie nciero ross que se deriva rivan n del comportamiento de la empresa don los siguientes:
BALANCE GENERAL.
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UANCV SEDE- PUNO CAP: Administración y Marketing
3.
Contabilidad Gerencial
RECOMENDACIONES. Regular las políticas de cobranzas e incentivar las ventas a corto plazo y establecer descuentos por pago oportuno de las cuentas por cobrar por ventas al crédito. La empresa puede incrementar sus pasivos no corrientes con la finalidad de obtener mayor liquidez para cubrir sus obligaciones a corto plazo. Proponer la venta de los activos fijos para lograr obtener financiamiento interno en lugar de pedir un préstamo. •
•
•
Puno, 10 de Enero del 2012
--------------------------------------------MIGUEL CRUZ SOTOMAYOR Gerente Financiero
CASO Nº 3: El Sr. Renzo Ortega Ortega Ramirez gerente general general de la empresa “YOKO S.A.C.”, S.A.C.”, es una empresa que se dedica a la venta al por mayor y menor de artículos de perfumería para damas damas y caball caballero eros, s, solici solicita ta al Admini Administr strad ador or de la empres empresa a que elabor elabore e la inform informac ación ión financiera y económica, para lo cual presenta la siguiente información: YOKO S.A.C.
BALANCE GENERAL
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
YOKO S.A.C. MOVIMIENTO DE CAJA - ENERO 2012 (Expresado en Nuevo Soles)
INGRESOS: Saldo inicial de caja Ventas al contado Cobranzas de ventas al crédito Total Ingresos: EGRESOS: Pago de Sueldos Alquiler Alquiler de local Publicidad Compras de mercaderías al crédito Pago a cuenta del impuesto a la renta Pago de arbitrios Recibo de teléfono Pago de seguros Pago de gastos varios Pago de compras de mercaderías al crédito Total Egresos Saldo de caja al 31 de Enero del 2012
9246.00 40526.00 51536.00 101308.00 17486.00 4760.00 2463.00 2950.00 1150.00 852.00 426.00 560.00 2340.00 64401.00 97388.00 3920.00
Además es presenta la siguiente siguiente información adicional: A) Los sueldos pendientes de pago (incluyen contribuciones e impuestos) al 31 de enero del 2012, representando S/. 581.00 B) Las cuentas cuentas por pagar al al 31 de enero del 2012 por compras compras de mercaderías mercaderías al
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
SOLUCIÓN: 1)
Hoja de Cálculos Auxiliares. A)
Determinación del Total de Ventas del mes de Enero del 2012. Total de Ventas al Crédito del mes: Ventas al Crédito = Ventas al crédito cobradas – Ctas. Cobrar Inicial + Ctas. Cobrar Final. Ventas al Crédito = 51,536 – 10,927 + 14,048 Ventas al Crédito = 54,657 Determinación del total de ventas del mes de enero del 2012. Vent Ventas as al Cont Contad ado o S/. S/. 40, 40,52 5266 Ventas al Crédito 54,657 Ventas Totales: S/. 95,183
B)
Dete De term rmin inac ació ión n del del Cost Costo o de de V Ven enta tass d del el mes mes d dee E Ene nero ro del del 2012 2012.. Costo de Ventas = Inventar. Inic. Mercad. + Compras – Inventar. Final Mercad.
Antes de aplicar la ecuación de costo de ventas, ventas, antes se tiene que determinar las compras del mes:
Total Compras al Crédito del mes:
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UANCV SEDE- PUNO CAP: Administración y Marketing
C)
Contabilidad Gerencial
Dete De term rmin inac ació ión n de de los los Ga Gast stos os del del mes mes de Ener Enero o del del 20 2012 12.. Calculo de los Sueldos del mes de Enero del 2012. Sueldos del Periodo = Sueldo Pagados + Sueldos Final – Sueldos Inicial Sueldos del Periodo = 17,486 + 581 – 425
Sueldos del Periodo = 17,642 Calculo de la Depreciación del Mes. 10,000 * 20% / 12 = 167 Depreciación acumulada: 6,276 Depreciación del mes: 167 Total Depreciación Acumulada: 6,443
GASTOS DEL MES Pago de Sueldos
ENERO - 2012 S/ 17 642 00
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
Por lo tanto se puede observar que el flujo de efectivo del mes de enero del 2012, es negativo como consecuencia que los gastos superan a los ingresos de efectivo, lo cual indica que un mala gestión respecto a la política de gastos o que no existe una política adecuada de ventas.
2)
Dete De term rmin inac ació ión n del del Esta Estado do de Ga Gana nanc ncia iass y Pérd Pérdid idas as.. YOKO S.A.C. ESTADO DE GANANCIAS Y PERDIDAS (Del 01 de Enero al 31 de Diciembre del 2012) (Expresado en Nuevos Soles) Ventas Costo de Ventas Utilidad Bruta Gastos Operacionales: Pago de sueldos Alquiler de local Publicidad Pago de arbitrios
95,183.00 (64,143.00) 31,040.00 17.642.00 4,760.00 2,463.00 852 00
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UANCV SEDE- PUNO CAP: Administración y Marketing
3)
Contabilidad Gerencial
Deter termina inación ión de del Ba Balance Ge General. YOKO S.A.C.
BALANCE GENERAL Al 31 de Enero del 2012 (Expresado en Nuevos Soles) S/. ACTIVO ACTIVO CORRIENTE: Caja y Bancos Cuentas po por co cobrar co comerciales Otras cuentas por cobrar (N-1) Existencias Total Activo Corriente Inmuebles Maquinaria y Equipo Automóvil Automóvil de reparto reparto Depreciación acumulada Valor neto
S/. 3920.00 14048.00 3150.00 16286.00 37404.00
PASIVO Y PATRIMONIO PASIVO CORRIENTE: Cuentas por pagar comerciales Otras Cuentas por Pagar * Sueldos por pagar * Cuentas por pagar diversas Total Pasivo Corriente
10000.00 -2167.00 7833 00
PATRIMONIO NETO Capital Capital Adicional Resultados Acumulados
5094.00 4581.00 581.00 4000.00 9675.00
16000.00 826.00 14906 00
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
PLANEACIÒN FINANCIERA 2.1
DEFINICIÒN. ¿Qué se entiende por planeación financiera? La planea planeació ción n financi financiera era es el proce proceso so conti continuo nuo de elabor elaborar ar proye proyecci ccione oness y tomar tomar sistemáticamente decisiones a corto, mediano y largo plazo, con el mejor conocimiento que se pueda tener sobre el futuro y organizar los esfuerzos necesarios para hacer que estas decisiones se cumplan.
2.1.1 Condicion Condiciones es para para que que un plan plan financier financiero o tenga tenga éxito. éxito. El plan plan fina financ ncie iero ro debe debe ser ser flexible para para hace hacerr frent frente e a cond condic icio ione ness cambiantes. B) El plan financiero debe estar sujeto a revisiones específicas sobre una base cuando menos trimestral, para permitir la inclusión de información al día. C) El plan financiero debe comunicarse a todos los niveles, si se quiere estimular la motivación a alcanzar los objetivos trazados por la empresa. A)
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
La principal desventaja de la planeación financiera es que se trata del futuro y mientras más largo es el periodo de proyección, más elevado será el grado de incertidumbre de la planeación.
Conclusión. La planeación financiera debe permitir la máxima flexibilidad en concordancia con la consecución de objetivos. Si no se observa está condición, los parámetros cambiantes pueden invalidar un plan rígido. En consecuencia, la planeación debe tomar en cuenta la dinámica del muerdo real.
Caso Nº 4: El Gerente General de la Empresa Comercial “ALFA S.A.C.”, solicita al Gerente Financiero que efectúe la Planeación Financiera a corto plazo, para lo cual cuenta con la siguiente información: 1. Ba Bala lanc nce e Gener General al.. ALFA S.A.C.
BALANCE GENERAL
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UANCV SEDE- PUNO CAP: Administración y Marketing
Sueldos Otros Gastos
30% 10%
Contabilidad Gerencial
30% 12%
30% 14%
30% 12%
30% 12%
B) Egresos Financieros. Los gastos financieros se determinan a partir de la deuda que tendría la empresa. PERI PERIOD ODO O Enero Febrero
GAST GASTOS OS FIN FINAN ANCI CIER EROS OS (S/. (S/.)) 6,000.00 8,000.00
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
A) Elabore la proyección del Estado de Ganancias y Pérdidas de Enero a Mayo del 2011. B) Elabore Elabore el Plan Plan Financiero Financiero de Enero Enero a Mayo Mayo del 2011. 2011. C) Comente si el plan financiero, financiero, cumple con con las expectativas expectativas de los inversionistas. inversionistas.
SOLUCIÓN: A) Proyecció Proyección n de Estado de de Ganancias Ganancias y Pérdidas Pérdidas.. CONCEPTO
ENERO
FEBRERO
MARZO
ABRIL
MAYO
ESTADO DE GANANC. Y PÉRDID.
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UANCV SEDE- PUNO CAP: Administración y Marketing
Contabilidad Gerencial
Del Del plan plan fina financ ncie iero ro elab elabor orad ado o se obse observ rva a que que exis existe te un exce exceso so de fond fondos os obtenidos, por lo tanto el plan financiero se debe implementar en la empresa, porq porque ue se obte obtend ndrí ría a la liqu liquid idez ez nece necesa sari ria a y se cumpl umplir iría ía con con obte obtene nerr el rendimiento que esperan los inversionistas.
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