Ingeriería Financiera

Ingenieria financiera

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 2 de 62

Competencias.

Diseñar estrategias de mercado identificando oportunidades de negocio, para el fortalecimiento nacional e internacional de las organizaciones. Objetivo de la asignatura:

El alumno evaluara el desempeño económico de una organización por medio de herramientas básicas de análisis para apoyar a la toma de decisiones financieras de la organización.

Unidad I. Estados Financieros. Objetivo:

El alumno integrara los Estados Financieros básicos para reflejar la situación financiera de una organización. Introducción

En todo negocio se deben tomar decisiones sobre la forma en que se van a distribuir los recursos de la empresa. Para ello, es necesario contar con información financiera, útil, confiable y oportuna. La contabilidad, como técnica que organiza todas las operaciones que se realizan en un negocio, expresándolas en términos monetarios, nos proporciona información financiera muy

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 3 de 62

Necesidad de la contabilidad

Hay que recordar que una empresa es un conjunto de recursos materiales, técnicos, humanos y económicos bajo una organización determinada, encaminados a la consecución de uno o más fines comunes. Los fines de las empresas son múltiples y entre ellos podemos mencionar los siguientes: a) Maximizar utilidades. b) Proporcionar un servicio a la sociedad. c) Difundir la cultura. d) Aumentar su participación en el mercado. e) Garantizar la salud social, etcétera. Las personas que dirigen a la empresa deben de tomar una serie de decisiones con respecto a ésta. Dichas decisiones son realizadas con base en información, y es precisamente la contabilidad una de las fuentes de información más importantes.  Algunos de los usuarios interesados en la información generada por la contabilidad pueden ser: a) Accionistas o dueños del negocio. b) Empleados del negocio. c) Clientes. d) Proveedores.

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 4 de 62

La contabilidad financiera es útil para muy diversos fines, y el principal de ellos es el de proporcionarte información para la toma de decisiones, pero además también te ayuda para: 1. Que lleves un registro en forma clara y precisa de todas las operaciones realizadas por tu negocio. 2. Controlar todo lo relacionado con el negocio. Ejercicio o periodo contable

Los papeles con la información financiera que la contabilidad produce, se conocen como Estados Financieros. Estos se preparan cada año y por eso la vida de todos los negocios se divide en ciclos de 12 meses, y normalmente concuerdan con el año natural. Esto te permite conocer el resultado de cada periodo. A cada año de vida del negocio se le conoce como ejercicio o periodo contable. Cada mes hay que preparar los estados financieros para conocer cómo va el negocio y se cierra cada ciclo de la actividad normal del negocio con el ejercicio contable. Principales Estados Financieros

 Ahora que reconoces la utilidad de llevar una contabilidad, te explicaré tres de los Estados Financieros principales: El Balance General o estado de situación financiera contesta a las siguientes preguntas:

¿Cuánto tengo? ¿Cuánto debo?

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Fecha: 2014 Hoja: Página 5 de 62

Plan de estudios: 2009

El Balance General muestra la situación financiera de la empresa en una fecha determinada.  A cada una de estas preguntas le corresponde un elemento del Balance General.  Activo ________________ ¿Cuánto Tengo? Pasivo ________________ ¿Cuánto Debo? Capital Contable

¿Cuánto Han Invertido

o Patrimonio? ________________ los dueños? El Estado de Resultados o Estado de Pérdidas y Ganancias  contesta a la pregunta:

¿Cuánto he ganado o perdido?, y nos muestra el resultado de operación de la empresa en un periodo determinado. En términos generales, se dice que el Resultado es la diferencia de los ingresos menos los gastos. Ingresos

(Cuánto vendí)

Menos:

Costos (Cuánto me costó el producto)

Gastos

(Cuánto gasté)

Resultado (Cuánto gané o perdí) El tercer Estado Financiero es el Estado de Cambios en la Situación Financiera con

base en efectivo, y te mostrará de dónde obtuvo el negocio los recursos y cómo los usaste, para conocer así lo que te quedó de efectivo. En

conclusión,

los

Estados

Financieros

contienen

datos

de

importancia

que,

complementados con información sobre condiciones del mercado y régimen fiscal de tu

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 6 de 62

Cómo se integra la situación financiera del negocio

Para conocer tu situación financiera, tienes que saber de dónde obtuviste el dinero del negocio y qué hiciste con ese dinero. Un negocio puede obtener recursos (dinero o bienes) de: Las aportaciones que realicen los dueños a la empresa (Capital social o patrimonio). Los resultados que obtenga la empresa, es decir, de la diferencia de los ingresos menos los gastos (utilidad). Personas que presten a la empresa (pasivo).  Ahora bien, la empresa puede aplicar esos recursos a abrir una cuenta de cheques, cheq ues, comprar materia prima, adquirir un terreno, pagar sueldos, etc. El Activo te dice en donde se tienen todos los recursos que ha obtenido el negocio, es decir, todo aquello que es propiedad del negocio. De lo anterior se obtiene la siguiente ecuación contable: Activo = Pasivo + Capital Contable

En donde: Capital contable = capital social ± resultados de la empresa + cuando es ganancia cuando es pérdida.

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 7 de 62

1º Balance General La estructura básica de la contabilidad en todos los negocios es sencilla. Existen varios conceptos, definiciones, clasificaciones que rigen las partes de un sistema contable, y que es necesario conocer para entender cómo se relacionan entre sí y cómo trabajan en conjunto. Un sistema de contabilidad guarda semejanza con la construcción de una casa. Es difícil imaginarse una casa terminada con sólo ver los planos. Sin embargo, si se siguen con cuidado todas las especificaciones del proyecto, puedes hacerte una idea de cómo está consruida. Un sistema de contabilidad bien elaborado consta de cinco clasificaciones básicas:  Activo, Pasivo, Capital, Ingresos y Gastos. ¿De qué soy dueño? Todo aquello que le pertenece al negocio se conoce como Activo, por lo que entenderemos como: El conjunto de valores, bienes, servicios y derechos que son propiedad de la empresa.

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 8 de 62

Así, tenemos las siguientes clasificaciones:

 Activo circulante.  Activo fijo.  Activo diferido. Otros activos. Activo circulante

Lo forman todos aquellos valores que son dinero, o fácilmente convertibles en dinero (máximo un año). Ejemplo:

• Dinero en caja. • Dinero en bancos. • Inversiones en valores. • Cuentas por cobrar. Clientes, son las personas a las que les vendes y les das crédito, deudores diversos, das crédito a personas ajenas al giro de la empresa, etcétera.

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 9 de 62

Ejemplos: Terreno (bien inmueble) Edificio (bien inmueble) Maquinaria y equipo (bien mueble) Equipo de oficina (bien mueble) (Mobiliario y equipo) Equipo de transporte (bien mueble) La recuperación de la inversión de estos activos se hace en el transcurso del tiempo en que éstos prestan un servicio. Recuerda que estos activos se adquieren con el propósito de permanencia en la empresa y no para venderlos. Activo diferido

Está representado por las inversiones cuyos beneficios se obtendrán en varios periodos (años). Este grupo tiene la característica de que incluye valores intangibles (no los podemos tocar podemos tocar), contrariamente a los que se clasifican en los dos grupos anteriores.

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 10 de 62

Ejemplos: Gastos de organización (servicio) Gastos de instalación (servicio) Patentes y marcas (servicio) Otros activos La última clasificación del activo es otros activos y son todos los valores y derechos propiedad de la empresa, cuyo vencimiento es a más de un año. Ejemplo: Cuentas por cobrar (clientes, deudores) derecho Inversiones en valores valor ¿Cuánto debe mi negocio? Un negocio puede obtener dinero por préstamos que le otorguen. Al conjunto de deudas y obligaciones que tiene que pagar el negocio se le llama pasivo.

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 11 de 62

El capital contable es el valor de lo que le pertenece al dueño o empresario, ya sea por aportaciones o por resultados obtenidos. Las aportaciones que los dueños hacen al negocio, se denominan capital social. Los resultados de ejercicios anteriores son las ganancias o pérdidas de años anteriores. El resultado del ejercicio es la diferencia entre los ingresos y gastos del periodo vigente y se obtiene del Estado de Resultados. Por eso se dice que lo que une el Balance General con el Estado de Resultados es el Resultado del Ejercicio. En resumen, el principal Estado Financiero es el Balance General, que se integra por el activo, pasivo y capital contable o patrimonio, que es a una fecha determinada y me muestra la situación financiera del negocio. Para ampliar la información de los Estados Financieros se preparan notas explicativas que forman parte de los Estados Financieros; por ejemplo, si diste en garantía alguno de tus activos para obtener un préstamo. Otro ejemplo estaría dado por las condiciones pactadas

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 12 de 62

2º Estado de Pérdidas Y Ganancias Presentación

En los últimos años se han llevado a cabo cambios muy importantes en los medios de comunicación, que nos permiten conocer rápidamente las situaciones políticas, económicas y sociales del mundo. De igual forma, es necesario comprender la situación en la que se encuentran los negocios, ya que sólo de esa manera es posible adoptar medidas encaminadas a lograr los objetivos planteados. Ello, se logra a través de la Contabilidad Financiera porque es el lenguaje de los negocios.

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 13 de 62

¿Cuánto ha ganado mi negocio? El segundo Estado Financiero es el estado de resultados. Este se considera como complemento al Balance General, ya que en el Balance se indica en forma global el resultado obtenido (utilidad o pérdida), y éste forma parte del Capital Contable o patrimonio. En el Estado de Resultados se analizan en detalle las partidas que dieron origen a los ingresos, costos y gastos del negocio durante cierto tiempo (Periodo contable). Por ingreso se entiende todo movimiento de valores que produce una utilidad y que, por lo tanto, aumenta tu capital. Para conocer el importe de lo que se ganó o perdió en la operación del negocio, es necesario

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 14 de 62

Se entiende por ventas al contado aquellas operaciones que nos pagan de inmediato en efectivo; por ventas a crédito aquellas operaciones que van a ser liquidadas después y se reconoce la cuenta por cobrar (clientes o documentos por cobrar). Hay algunas operaciones que se apartan de la operación normal de compra y venta de mercancía. Estas operaciones muchas veces arrojan alguna utilidad o pérdida, cuyo resultado es necesario mostrar en el Estado de Resultados. Ingresos extraordinarios  es la ganancia que se obtiene de una operación esporádica

realizada; por ejemplo, el ingreso por la venta de un activo fijo (coche) se reflejaría en la cuenta otros productos si es que ganamos al venderlo.

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 15 de 62

La manufactura, por tanto, incluye en el costo de ventas el costo de la materia prima consumida, el costo de la mano de obra, así como otros gastos erogados en la manufactura de los artículos que se venden. La diferencia entre la contabilización para obtener el costo de ventas en una empresa comercial y en una manufacturera surge en virtud de que un comercio generalmente carece de costos de producción y, por tanto, su costo de ventas es prácticamente el mismo que el precio pagado por el producto que se compra. Negocio manufacturero

Costo de ventas se integra por:

Negocio comercial

Costo de ventas se integra por:

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 16 de 62

En términos contables: Costo de ventas = Inventario inicial + Compras netas — Inventario Final

En donde: Compras = Compras + Gastos sobre compra — Rebajas — Devoluciones sobre

Compras= Compras netas. Inventario inicial.

Es la mercancía en existencia al cerrar el ejercicio anterior. Compras netas

Es el resultado neto de todas las compras hechas, menos las rebajas y devoluciones hechas

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Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 17 de 62

Materia prima Mano de obra Gastos indirectos Determinar el costo de ventas por diferencia es muy fácil; sin embargo, este sistema no se puede aplicar a todas las empresas, pues depende del producto que se venda.

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Plan de estudios: 2009

Fecha: 2014 Hoja: Página 18 de 62

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 19 de 62

Lo anterior no significa que físicamente los primeros artículos que entraron al almacén tengan que ser necesariamente los primeros artículos que salgan. Este método da como resultado un inventario valuado a un costo más actual, ya que el inventario queda valuado a costos de las últimas unidades adquiridas. Sin embargo, el importe del costo de ventas no refleja el costo de reposición de los artículos por este método,

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 20 de 62

Este sistema tiene las ventajas de que se pueden conocer las existencias en inventarios, el costo de ventas y, por ende, la utilidad bruta en el momento en que se desee.  Asimismo, la existencia de la tarjeta de almacén ayuda a identificar claramente el número de unidades existentes y el costo unitario del artículo que se trate. Clasificación de gastos y principales renglones

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Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Fecha: 2014 Hoja: Página 21 de 62

Como notas principales a los rubros del Estado de Resultados, se encuentran: La descripción de compromisos contraídos por compras de consideración que no hayan quedado extinguidos durante el ejercicio. Una breve descripción de la política establecida de gastos, como lo son las depreciaciones y amortizaciones, es decir, el desgaste de tu inversión en activos fijos y diferidos.

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Fecha: 2014 Hoja: Página 22 de 62

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Fecha: 2014 Hoja: Página 23 de 62

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Fecha: 2014 Hoja: Página 25 de 62

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Fecha: 2014 Hoja: Página 26 de 62

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Universidad Tecnológica de San Luis Potosí DESARROLLO DE NEGOCIOS

Asignatura : Ingeniería Financiera Cuatrimestre: Décimo

Plan de estudios: 2009

Bibliografía:

Finanzas Gitman

Nacional financiera. www.nafin.com

Razonamiento matemático.  Autor: José Guillermo Rodríguez Ahumada  Angel Luis Caraballo Ríos.

Fecha: 2014 Hoja: Página 62 de 62