CURSO DE FINANZAS PARA NO FINANCIEROS. 1er. MÓDULO.- ESTADOS FINANCIEROS BÁSICOS. 1.- Antecedentes 2.- Definición del capital. 3.- Clasificación del activo. 4.- Clasificación del pasivo. 5.- El balance general o estado de situación financiera. a) Fuentes de información. b) Presentación del balance balance general. c) Ordenamiento de las cuentas en el balance general. 6.- El estado de resultados re sultados o pérdidas y ganancias. a) Objeto y definición. b) Estructura general. c) Ingresos y egresos. d) Diversos conceptos de utilidades o pérdidas. e) Presentación del estado de resultados. 7) Preguntas y caso práctico. 2º. MÓDULO.- REGISTRO DE LAS OPERACIONES OP ERACIONES COMERCIALES. 1.- Análisis de las operaciones. 2.- Teoría de la partida doble y de las cuentas de contabilidad. 3.- Las cuentas más comunes en una contabilidad comercial. 4.- Reglas del cargo y del abono. 5.- Registro de las operaciones más comunes en una empresa comercial. 6.- Registro de las operaciones de compraventa de mercancías en una empresa comercial. 7.- Preguntas y caso práctico. 3er. MÓDULO.- ANÁLISIS E INTERPRETACIÓN DE LA INFORMACIÓN FINANCIERA. 1.- Método de porcentajes integrales. 2.- Razones financieras. a) Simples. b) Estándares. 3.- Método de aumentos y disminuciones. 4.- Análisis de tendencias. 5.- Interpretación y diagnóstico de la situación financiera. 6.- Preguntas y casos prácticos.
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4º. MÓDULO.- ADMINISTRACIÓN DEL CAPITAL DE TRABAJO. 1.- Administración del efectivo. 2.- Administración de las cuentas por cobrar. 3.- Administración de los inventarios. 4.- Administración de las cuentas por pagar. 5.- Optimización del ciclo circulante o del efectivo. 6.- Preguntas. 5º MÓDULO.- PLANEACIÓN Y CONTROL DE UTILIDADES. 1.- Los costos en la empresa. a) Costos en una empresa comercial. b) Costos en una empresa industrial o de servicios. c) Costos históricos y predeterminados. d) Costos absorbentes y costos directos. 2.- Análisis de la estructura de los costos. 3.- Punto de equilibrio financiero. 4.- Análisis de sensibilidad. 5.- Preguntas y caso práctico. 6º MÓDULO DE ADMINISTRACIÓN DEL FLUJO DE EFECTIVO. 1.- Planeación operativa del flujo de efectivo. 2.- Optimización de excedentes y faltantes de efectivo. 3.- Simulaciones de las necesidades de efectivo. 4.- Necesidades de efectivo en el mediano y largo plazo. 5.- Caso práctico. 7º EVALUACIÓN DE PROYECTOS DE INVERSIÓN. 1.- Valor del dinero en el tiempo. 2.- Inversiones financieras e inversiones de capital. c apital. 3.- Proyecciones financieras. 4.- Tasas de descuento. 5.- Periodo de recuperación, ROI, VPN Y TIR. 6.- Impacto de la inflación en los proyectos de inversión. 7.- Casos prácticos.
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1er. MÓDULO.- ESTADOS FINANCIEROS BÁSICOS.
1.- ANTECEDENTES. En este mundo cada vez más globalizado y con mayor competencia, donde los productores locales ya no compiten entre sí por el mercado interno, si no reciben cada vez más competencia del exterior de un sin número de países, es necesario buscar varios elementos en los productos que se fabrican y distribuyen para hacerlos distintos, entre ellos tenemos los siguientes: a) Eficiencia en las operaciones, para lograr una mayor calidad en los bienes y servicios distribuidos. b) Productividad en las actividades, para obtener precios y costos altamente competitivos con aquellos de la competencia. c) Innovación ya que se tiene que buscar permanentemente el cambio para dar mayores ventajas a los bienes y servicios producidos y distribuidos. Para todo lo anterior hay que tener aceptación en los mercados internos y externos y para esto se deben hablar lenguajes comunes, con lo que lograremos información para tener comparación interna y externa en todos los campos. Las preguntas más comunes que vamos a tener van a ser: ¿refuerzo mis operaciones comunes?, ¿cambio de rumbo? y ¿efectúo ambas operaciones? Esta información y comparación se mide de varias maneras, pero desde el punto de vista económico y teniendo en cuenta que los recursos financieros son escasos, es un hecho que una de las formas mas confiables y seguras es procesar las operaciones y controlar los bienes con que se cuenta a través de una cuantificación en dinero ($) y que el registro y cuantificación sea sistemático. Ya que desde hace mas de cinco siglos nace la contabilidad financiera, inventada por un fraile italiano llamado Luca Paccioli, técnica que se ha venido perfeccionando hasta llegar a los sistemas actuales de contabilidad. Esta técnica es un sistema de registro de las operaciones que afectan económicamente a una entidad, obteniéndose como resultado de dicho registro la información financiera de la misma, preparada sistemática y estructuradamente; la misma incluye las transacciones, transformaciones internas y otros eventos que la afectan.
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Autoridades gubernamentales. Empleados. Proveedores. Clientes. Acreedores. Posibles inversionistas. Etc.
La información financiera se prepara a través de postulados básicos de registro y reconocimiento de las operaciones, estos postulados básicos se llaman Normas de Información Financiera (NIF’S), y son preparadas y propuestas para su aprobación por un
organismo llamado Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera (CINIF). Las normas se proponen a diversos organismos relacionados con la información financiera, como: el Instituto Mexicano de Contadores Públicos, A. C., el Instituto Mexicano de Ejecutivos de Finanzas, A. C., la Asociación Mexicana de Bancos, A. C., la Asociación Mexicana de Casas de Bolsa, A. C., etc.; organismos que una vez que revisan las proposiciones, las aprueban y entonces se emiten considerándose obligatorias en su aplicación. Se está tratando de estandarizar estas NIF’S con los International Financial Reporting
Standards (IFRS), con los que usan la mayoría de los países de este planeta, pero también se toman en cuenta los principios contables generalmente aceptados de los Estados Unidos (U.S.G.A.A.P.’S). (U.S.G.A.A.P.’S).
La información financiera se obtiene de la siguiente manera: a) Proceso de registro de las operaciones económicas a través de un catálogo de cuentas contable. b) Cierres periódicos de cifras y obtención de los saldos de las diferentes cuentas contables. c) Preparación de una relación de cuentas y saldos, llamada balanza de comprobación. d) Preparación de estados financieros y diversa información financiera, siguiendo las reglas de preparación de las NIF’S.
Los estados financieros nos sirven básicamente para evaluar: El comportamiento económico y financiero de la empresa. La capacidad para mantener y optimizar los recursos y la viabilidad de la
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Comprensible.- los lectores de la información deben poder entenderla fácilmente. Comparable.- Tanto internamente con cifras anteriores y cifras futuras presupuestadas, como externamente con entidades similares a la informadora.
Desde el punto de vista de su preparación, la información financiera puede ser: - Histórica.- registro e información de las operaciones anteriores y recientes de la entidad. - Tendencias.- medición de los resultados obtenidos a través del tiempo, e interpretación de las tendencias que llevan los mismos hacia el futuro. - Proyecciones.- se basan principalmente en planes y presupuestos al futuro, cuantificados en recursos monetarios. De la información preparada y mencionada anteriormente se elaboran los cuatro estados financieros más importantes, que son: - Balance general o estado de posición financiera. - Estado de resultados o estado de pérdidas y ganancias. - Estado de flujos de efectivo o cambios en la situación financiera. - Estado de variaciones en el capital contable. En el presente módulo veremos los dos primeros, que son: el balance general y el estado de resultados.
2.- DEFINICIÓN DE CAPITAL.
A partir de este apartado vamos ahora a analizarlos dos estados financieros principales, iniciando con el balance general, y como punto inicial vamos a definir uno de los elementos integrantes de dicho estado, que es el capital de una empresa. En el lenguaje corriente, la palabra capital generalmente se asocia con la idea de dinero, y suele escucharse que determinada persona es capitalista por que dispone de una cantidad importante de efectivo; también se le da este significado a aquellas personas que son propietarios de terrenos, edificios, valores privados, etc. Los cuales representan inversiones importantes. Para comprender integralmente al capital, analicémoslo en sus tres acepciones generales: Aspecto económico.- El capital es uno de los factores económicos de la producción y está representado por un conjunto de bienes que sirven para producir riqueza, con la tierra y el
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Aspecto contable.- Se considera como la diferencia que se obtiene al restar de todos los bienes de una persona moral o física el importe de sus deudas, por ejemplo: si una empresa comercial tiene efectivo, cuentas por cobrar, muebles, máquinas de oficina, terrenos y edificios, todo con un valor de $100 millones y sus deudas ascienden a $30 millones, su capital contable es de $70 millones. En contabilidad a todos los bienes y derechos que representan las propiedades de la empresa se les llama activos. Por el contrario, a todas las deudas que tiene la empresa, cualquiera que sea su origen, se les llama pasivos. Conforme a todo lo anterior, podemos deducir las dos fórmulas que a continuación se citan: 1.- Activo – Pasivo = Capital 2.- Activo = Pasivo + Capital La fórmula 1.- anterior se conoce con el nombre de la fórmula del capital, la fórmula 2.- se denomina fórmula del balance general.
3.- CLASIFICACIÓN DEL ACTIVO.
El activo se ha juzgado necesario clasificarlo por grupos homogéneos de bienes tomando en cuenta el grado de disponibilidad de los mismos; por grado de disponibilidad debe entenderse la mayor o menor facilidad de convertir en efectivo el valor de un determinado bien; atendiendo a este grado de disponibilidad, los valores que constituyen el activo se clasifican cl asifican en cuatro grupos, que llevan los siguientes nombres: a) Activo disponible. b) Activo circulante. c) Activo fijo. d) Activo diferido, también llamado cargos diferidos. Activo disponible.- En este grupo se clasifican todos aquellos valores de los cuales una empresa puede disponer inmediatamente en la forma que mas le convenga, como ejemplo tenemos: dinero en efectivo en las cajas de la empresa, disponible en las chequeras delos bancos e inversiones en valores de inmediata disposición. Activo circulante.- Bajo este rubro se clasifican aquellos valores que representan para la
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Activo fijo.- Bajo este rubro se agrupan todas las inversiones en bienes que se han realizado con carácter permanente, para usarlos y no venderlos; en este caso tenemos: muebles de oficina, equipo de telefonía y cómputo, mostradores, aparadores, vehículos de reparto, edificios, terrenos, etc. Que se adquieren para la instalación de las tiendas, las bodegas, las oficinas, etc., son bienes de inversión y no de realización. Activo diferido.- En este rubro se clasifican inversiones anticipadas o gastos diferidos, que benefician a ejercicios posteriores y que se van aplicando o amortizando, en este caso tenemos: gastos de instalación de oficinas, alfombrado y cortinas, rentas pagadas por anticipado, primas de seguros pagadas que benefician a varios ejercicios, etc.
4.- CLASIFICACIÓN DEL PASIVO.
Como mencionamos anteriormente, el pasivo esta representado por las deudas de la empresa; estas deudas contablemente se clasifican en dos grupos: a) Pasivos a corto plazo. b) Pasivos a largo plazo. Los pasivos a corto plazo son aquellos que deben ser pagados antes de un año y los pasivos a largo plazo son aquellos que deben ser pagados después de un año. Pasivos a corto plazo.- Este rubro incluye: las facturas facturas de los proveedores por por compras de mercancías a crédito, los adeudos varios al fisco, adeudos a empleados, adeudos a proveedores de servicios, los adeudos a bancos y financieras que vencen antes de un año, etc. Pasivos a largo plazo.- Comprenden las deudas a largo plazo, como: adeudos hipotecarios para compra de bienes, adeudos con bancos y financieras a más de un año, etc.
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a) Fuentes de información. El balance general se debe preparar tomando como base los datos aportados por las diferentes cuentas establecidas en el catálogo de cuentas de la contabilidad de la empresa. La fuente natural de información es la contabilidad misma, llevando a cabo la agrupación de las cuentas conforme a los lineamientos ya vistos para la clasificación del activo y pasivo. Las cuentas se cierran, se determina el saldo final de cada una de ellas, se prepara una relación de estas cuentas y sus saldos, llamada balanza de comprobación, y de allí se agrupan adecuadamente adecuadamente las cifras y se prepara el balance general. b) Presentación del balance general. Todo balance se compone de dos partes: 1.- El encabezado.- Debe contener los siguientes datos generales: El nombre de la empresa. El nombre del estado, o sea, balance general. La fecha en la cual se formula dicho balance.
2.- El cuerpo del estado.- se compone: una se coloca en el lado izquierdo y otra en el derecho. La sección izquierda sirve para anotar todas las partidas que constituyen el activo de la empresa, la sección derecha sirve para anotar todas las partidas que forman el pasivo y el capital de la empresa. Cada una de estas secciones tiene espacios para la redacción de los grupos de las cuentas debidamente clasificadas; también cada una de las secciones tiene espacios para valores (pesos) y pueden usarse columnas de parciales, para hacer mas clara la información.
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En la base primera, o sea por su liquidez, se anotan primero los valores mas líquidos, o sea mas fácil convertirlos en dinero, por lo que primero anotamos el disponible, luego el circulante, el fijo y el diferido. En el pasivo se anotan primero las deudas exigibles a menos de un año, y después las de largo plazo. De acuerdo al segundo criterio, también se tiene en cuenta la importancia de las cuentas por su monto dentro de las inversiones del negocio. MODELO DE UN BALANCE (Miles de pesos) Activo Disponible Efectivo en caja y bancos Circulante Clientes Documentos por cobrar Inventario de mercancías Suma el circulante Fijo Edificio Equipo de reparto Equipo de oficina Suma el fijo Diferido Gastos anticipados Gastos de instalación Suma el diferido Suma el activo
$ 400,000 $ 500,000 300,000 1,500,000 $ 2,700,000 $ 21,500,000 10,000,000 250,000 $ 33,150,000 $ 30,000 60,000 $ 90,000
Pasivo A corto plazo Proveedores Cuentas por pagar Acreedores Suma el pasivo a corto plazo A largo plazo Hipotecas Acreedores Suma el pasivo a largo plazo Suma el pasivo Capital contable Capital Utilidades Suma el capital contable
$ 35,940,000 Suman pasivo y capital
$ 600,000 400,000 200,000 $ 1,200,000 $ 11,500,000 10,300,000 $ 21,800,000 $ 33,000,000 $ 12,000,000 940,000 $ 12,940,000
$ 35,940,000
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Es complementario al balance general, ya que en este se indica en forma global, la utilidad o pérdida neta que aumenta o disminuye al capital; en el estado de resultados se analizan con detalle las partidas que dieron origen a los ingresos, costos y gastos, para obtenerse la utilidad o pérdida que también se indica en forma f orma neta en el balance general. Su definición es: el estado financiero que sirve para determinar los resultados netos (utilidad o pérdida) de una empresa en determinado periodo de tiempo. b) Estructura general. Se compone de dos partes: 1.- El encabezado, que debe contener el nombre de la empresa, el nombre del estado (estado de resultados) y el periodo de tiempo a que se refiere. 2.- El cuerpo, que tiene un espacio para redacción y las columnas numéricas de pesos, que después analizaremos. Este estado contiene los datos de las partidas que producen los ingresos y de las partidas que producen los costos y gastos; la diferencia entre ambos grupos nos da la utilidad o pérdida obtenida. Las partidas que representan la base de las ganancias se llaman ingresos y las partidas que representan los costos y gastos se llaman egresos. c) Ingresos y gastos. A los ingresos normales o propios del negocio se les llama ingresos de operación, por que se derivan de la explotación de las fuentes naturales que representan las utilidades de la empresa. A los gastos normales del negocio se les determina costos y gastos de operación.
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Las utilidades o pérdidas tienen diferentes nombres, según sean las operaciones a que las mismas se refieran, la clasificación generalmente aceptada es la siguiente: - Utilidad o pérdida bruta.- es la diferencia entre las ventas netas y el costo de ventas. - Utilidad o pérdida de operación.- es la diferencia entre la utilidad o pérdida bruta, menos los gastos operativos de venta y administración. - Utilidad o pérdida antes de impuestos.- Es la diferencia entre la utilidad o pérdida de operación mas, o menos, los gastos y productos financieros y los otros gastos y productos. - Utilidad neta.- Es la utilidad o pérdida antes de impuestos, menos el cálculo del impuesto sobre la utilidad, llamado Impuesto sobre la Renta (ISR) o el Impuesto Empresarial a Tasa Única (IETU). En el estado de resultados se presentan las ventas netas, ya que a la facturación bruta de la empresa a sus clientes por la venta de mercancías, se les restan las devoluciones de mercancías previamente vendidas, pero también las rebajas y descuentos que se hayan otorgado a los clientes por diversos motivos. El costo de ventas de las mercancías se determina sumando al inventario inicial del periodo social, el costo total de todas las mercancías adquiridas y a esta suma se le restará el importe del inventario final de mercancías. El costo de las mercancías que se incluyen en los inventarios, se determina agregando al valor de ellas de acuerdo a las facturas de los proveedores, los fletes y los seguros adicionalmente pagados hasta llegar a la bodega de la empresa; si son de importación se agregan además: fletes, seguros, impuestos de importación y gastos de importación varios que hayan tenido las mercancías. Los gastos de venta son aquellos que están directamente relacionados con las operaciones necesarias para vender las mercancías, algunos de los gastos más importantes de este renglón son: gastos de embarque, fletes a los clientes, comisiones
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Ventas netas: Menos: costo de ventas Utilidad bruta Menos: gastos de operación De venta De administración Utilidad de operación Gastos y (productos) financieros (neto) Otros gastos y productos (neto) Utilidad antes de impuestos Impuesto sobre la Renta Utilidad neta
$ 1,500,000 1,010,000 $ 490,000 80,000 100,000 $ 310,000 (13,000) 4,000 $ 319,000 70,000 $ 249,000
7.- PREGUNTAS Y CASO PRÁCTICO.
1.- ¿A que personas internas y externas de la empresa va dirigida la información obtenida de la contabilidad financiera?:
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b) Balance general, estadísticas de ventas, estados de cuenta clientes y estado de existencias en inventarios. 5.- Indique cuales son las tres acepciones generales que se tienen de la palabra capital: a) Aspecto económico, aspecto financiero y aspecto contable. b) Aspecto bancario, aspecto bursátil y aspecto financiero. 6.- Indique cual es la clasificación correcta del activo de una empresa: a) Durable, consumible, modificable y construible. b) Disponible, circulante, fijo y diferido. 7.-Indique cuales son las partes generales de las que se compone el balance general de una empresa: a) Activo, pasivo y capital. b) Ventas, descuentos y costos. 8.- Indique cuales son las principales cuentas que sirven de estructura al estado de resultados de una empresa: a) Cuentas por cobrar, inventarios, maquinaria y equipo de reparto. b) Ventas, costo de ventas, gastos de operación y gastos y productos financieros. 9.- Anote cuales son los diversos conceptos de utilidades o pérdidas correctos que hay en
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Equipo de reparto Gastos de instalación Proveedores Acreedores a largo plazo Capital Ventas totales Devoluciones, rebajas y descuentos s/ ventas Costo de ventas Gastos de venta Gastos de administración Productos financieros Otros gastos Suma
5,000,000 500,000 $ 7,000,000 1,650,000 8,600,000 15,000,000 400,000 7,300,000 2,725,000 2,025,000 550,000 10,000 $ 32,800,000
$ 32,800,000
Comentarios: 1) Determinar en el estado de resultados las ventas netas como se explicó. 2) Recordar que las cuentas gastos y productos financieros y otros gastos y productos pueden ser cuentas que se agreguen o deduzcan de la utilidad y se presentan
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El Puerto de Amberes S. A. de C. V. Balance general al 31 de diciembre de 2008
Activo: Disponible: Caja y bancos Circulante: Clientes Documentos por cobrar Inventario de mercancías Suma el circulante Fijo: Eq. de cómputo y oficina Equipo de reparto Suma el fijo Diferido: Gastos de instalación Suma el activo
$ 2,540,000 $ 7,000,000 800,000 3,000,000 $ 10,800,000 $1,500,000 5,000,000 $6,500,000
Pasivo: A corto plazo: Proveedores A largo plazo: Acreedores Suma el pasivo Capital Capital contable: Capital Utilidad del ejercicio Suma el capital
$ 7,000,000 $ 1,650,000 $ 8,650,000 $8,600,000 3,090,000 $ 11,690,000
$ 500,000 $ 20,340,000 Suman pasivo y capital
$ 20,340,000
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El Puerto de Amberes, S. A. de C. V. Balance general al 31 de diciembre de 2008
Activo: Disponible: Caja y bancos Circulante: Clientes Documentos por cobrar Gastos de instalación Suma el circulante Fijo: Eq. de cómputo y oficina Equipo de reparto Suma el fijo
Pasivo: Proveedores $, 2,540,000 Acreedores Suma el pasivo $ 7,000,000 800,000 Capital contable: 500,000 Capital $ 8,300,000 Utilidad del ejercicio Suma el capital $ 1,500,000 5,000,000 $ 6,500,000
Suma el activo
$ 17,340,000 Suman pasivo y capital
$ 7,000,000 1,650,000 $ 8,650,000
$ 8,600,000 90,000 $ 8,690,000
$ 17,340,000
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2º MÓDULO.- REGISTRO DE LAS OPERACIONES COMERCIALES
1.- ANÁLISIS DE LAS OPERACIONES.
Toda empresa comercial para operar invierte cierta cantidad de dinero en la compra de mercancías que venderá posteriormente a sus clientes, también adquirirá o rentará un local para instalar el negocio, el cual adaptará a las necesidades comerciales, comprará muebles, máquinas y equipo de cómputo y de oficina para tratar todos los asuntos comerciales que se presenten. La suma de todos estos valores representa el capital inicial de una empresa, pero ya
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Se comprenderá por la enumeración de las operaciones anteriores, la necesidad de llevar un registro de las mismas en forma ordenada y sistemática, que le permita a la empresa saber: cuanto ha vendido, cuanto ha comprado cual es el costo de sus ventas, cuanto le deben sus clientes, cuanto le debe a proveedores y acreedores, que cantidad tiene depositada en los bancos y cuanto tiene en las cajas, cuales han sido sus gastos y por que conceptos y, finalmente, cuanto ha ganado o perdido como resultado de todas las operaciones efectuadas en el ejercicio o año social y fiscal. En la práctica, se van haciendo pausas en las operaciones, para revisar cual es la situación financiera del negocio; estas pausas son usualmente mensuales y en ellas se hacen cierres con esta periodicidad, obteniéndose los balances generales y estados de resultados, estos últimos por el mes de operaciones y por el acumulado del año.
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Analicemos una segunda operación, que es la siguiente: compramos equipo de cómputo por valor de $5,000,000, de los cuales pagamos $1,000,000 con mercancías, $2,000,000 firmando pagarés al plazo que nos otorga el proveedor y la diferencia de $2,000,000 con un cheque bancario de nuestra disponibilidad. De la operación anterior podemos ver lo siguiente: Incrementos de activo: Activo fijo (equipo de cómputo) $5,000,000 Decrementos de activo e incremento de pasivo: Disponible (bancos) $2,000,000 Circulante (Inventarios de mercancías) 1,000,000 Pasivo corto plazo (documento por pagar) 2,000,000 Suma $5,000,000
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Las cuentas deben llevar un nombre que sea concreto y preciso, debe ser corto y no elaborado, para que a su lectura pueda interpretarse con facilidad. Las cuentas se clasifican bajo las mismas bases en que se divide el balance general, y por lo tanto existen tres grupos que son los siguientes: 1) Cuentas de activo. 2) Cuentas de pasivo. 3) Cuentas de capital y resultados. En las cuentas de activo se registran las diversas propiedades y bienes de la empresa, en las cuentas de pasivo se registran los adeudos de la empresa y finalmente, en las de capital y resultados todas las operaciones que producen aumentos de capital o disminuciones al mismo.
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c) Deudores diversos. d) Inventarios de mercancías. La cuenta de clientes se carga con el importe de las ventas efectuadas a los clientes y se abona con el importe de los pagos que dichos clientes realizan. Su saldo representa la cartera de clientes pendiente de cobro en cada cierre de libros La cuenta documentos por cobrar se carga con el valor nominal de los documentos a cobrar a los clientes y se abona de los documentos cobrados a los clientes y de los documentos que se cancelen durante el ejercicio. El saldo representa la cartera de documentos al cobro en cada cierre del ejercicio La cuenta deudores diversos se carga del importe de todas aquellas cantidades que le
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c) Gastos por amortizar. Las primas de seguros se van aplicando con el transcurso del tiempo y la vigencia de las pólizas y las otras se amortizan contra gastos con el tiempo, para reconocer el uso y desgaste que van experimentando. Su saldo saldo siempre es deudor y representa representa la parte de
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e) Descuentos y devoluciones sobre ventas. La cuenta gastos de venta se carga con el importe de los gastos relacionados directamente con la venta de mercancías, ejemplo: gastos de embarque, envases, empaques, comisiones a vendedores, sueldos y prestaciones del personal de marketing, publicidad,
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La cuenta cambios ganados se carga por el traspaso al cierre a pérdidas y ganancias, se abona por las utilidades tenidas en cambios de divisas obtenidas. 9.- Cuentas de pérdidas y ganancias, resultado del ejercicio y capital.- En este rubro se tiene les cuentas siguientes:
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Ej. Tomando la cuenta de caja, la misma se carga con su saldo inicial, se carga también con los incrementos de efectivo que tenga, abonándose con las salidas de efectivo que se reporten; el saldo representará el importe remanente en la caja al cierre del periodo contable.
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5.- REGISTRO DE OPERACIONES MUY COMUNES EN LAS EMPRESAS.
Vamos ahora a presentar una serie de ejemplos de operaciones muy comunes en una empresa, aplicando las reglas del cargo y el abono que ya vimos y usando lo que en
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Efectivo mínimo de operación (EMO) =
Total de salidas de efectivo Rotación de efectivo (RE)
Ya en puntos anteriores dijimos que el ciclo de efectivo se mide con la siguiente fórmula: Ciclo de efectivo = Días de de cuentas por cobrar cobrar + días de inventarios - Días de cuentas por pagar También dijimos que la rotación de efectivo era igual a la siguiente fórmula: Rotación de efectivo = 365 días Ciclo de efectivo El total de las salidas lo conocemos a través de la determinación de nuestro presupuesto de efectivo, que vimos en puntos anteriores, en donde diagnosticamos cuales son las salidas de efectivo en un periodo. Con todos estos datos podemos establecer y valorar el efectivo mínimo de operación que necesita una empresa en un lapso determinado. Ej. Una empresa determina de acuerdo a su presupuesto de efectivo, que en el año de 2009 va a tener salidas de dinero por $854,000,000; sabe que sus cuentas por cobrar han promediado en los últimos años 62 días y que se ha estado trabajando intensamente para reducirlas, los días de inventario han sido del orden de 34 días; por lo que hace a sus cuentas por pagar a corto plazo le han arrojado 67 días de plazo para su pago. Con los datos anteriores determina que su ciclo de efectivo es igual a 62 días+ 34 días – 67 días = 29 días Su rotación de efectivo = 365 días = 12.6 veces 29 días Por lo tanto, su efectivo mínimo de operación será igual a: EMO = Total de salidas = Rotación de efectivo
$854,000,000 = $67,778,000 12.6
El monto mínimo a mantener es del orden de $68 millones
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6.- PREGUNTAS
1.- ¿Cuáles son los motivos básicos recomendables por los que una empresa debe mantener un nivel de efectivo en sus cajas y en sus bancos. a) Para liquidar a sus proveedores, acreedores y otros otros gastos. b) Para mantener efectivo para sus operaciones normales, operaciones de precaución y posibles operaciones de especulación. 2.- ¿Qué es el presupuesto de efectivo? a) Un plan integrador y coordinador, expresado en términos financieros, respecto de todas las operaciones y recursos de una empresa en un periodo determinado. b) Un programa para determinar los pagos a proveedores y la cobranza de clientes en un año determinado. 3.- ¿Qué es una conciliación bancaria? a) El proceso de conciliar y establecer diferencias entre el estado de cuenta del banco y los libros de la empresa. b) El estudio de los saldos promedio que se mantienen en los bancos en un año determinado para revisar la liquidez de la empresa. 4.- ¿Qué partidas integran por su origen las cuentas por cobrar de una empresa? a) Las cuentas de clientes de mayoreo, de menudeo y saldo por aclarar. b) Las cuentas de clientes, deudores diversos, préstamos a accionistas, funcionarios y empleados e impuestos pagados en exceso. 5.- ¿Cuáles son algunas de las políticas de otorgamiento de crédito que se tienen que tener en cuenta para otorgar una línea a un cliente? cl iente? a) El conocimiento que tenemos de él, las compras que ha realizado en el pasado, los productos que nos compra, las referencias que nos dieron de él otros clientes, las referencias de buró de crédito. b) Solicitar estados financieros, de preferencia dictaminados; realizar inspecciones físicas de la empresa, solicitar referencias en el buró de crédito,; establecer
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6.- ¿Cuáles son los principales tipos de inventarios que se tienen en una empresa industrial? a) Materias primas, producción en proceso productos terminados b) Artículos para su venta, inventarios de emergencia, refacciones y partes, papelería y útiles de escritorio. 7.- ¿Cuáles son las principales políticas administrativas que se deben en relación a inventarios? a) Decisiones sobre niveles y tipos de inventarios, inventarios físicos periódicos, determinación de la obsolescencia y lento movimiento de las existencias, descontinuado periódico de productos. b) Características de las existencias, su acomodo acomodo en aparadores aparadores y anaqueles, su distribución en las tiendas, las ventas de temporada a realizar y la selección de los artículos más atractivos. 8.- ¿Cuáles son las principales políticas administrativas que se deben tener con respecto a proveedores? a) Contratación en plazos convenientes, soporte de las adquisiciones con pedidos u órdenes de compra, establecimiento de políticas de pago (recepción, días de revisión, días de pago, formas de pago, etc.) y reconocimiento oportuno de las transacciones. b) Revisión de su trayectoria, obtención de referencias, análisis de la calidad de sus productos o servicios, solvencia financiera y moral, localización de sus instalaciones. 9.- ¿Cuáles son las principales fuentes de financiamiento a corto plazo de una empresa? a) Préstamos bancarios (quirografarios, en cuenta corriente y de habilitación y avío), prestamos bursátiles a través de la bolsa de valores (papel comercial, certificados bursátiles, factoraje de cartera. b) Prestamos hipotecarios, préstamos refaccionarios, préstamos prendarios, emisión de obligaciones en la bolsa de valores. 10.- ¿Cuál es la fórmula para calcular el efectivo mínimo de operación? a) EMO = Total de entradas de efectivo Total de salidas de efectivo
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5º MÓDULO.- PLANEACIÓN Y CONTROL DE UTILIDADES
1.- LOS COSTOS EN LA EMPRESA. Concepto.- El costo de un bien lo constituye el conjunto de esfuerzos y recursos que han sido invertidos con el fin de comprarlo o de producirlo. La inversión está representada en tiempo, en esfuerzo o en sacrificios, pero también en recursos de capital para obtenerlo. Los costos desde el punto de vista financiero son muy diferentes, de acuerdo al giro o actividad de la empresa, al tamaño y complejidad de la misma y a sus necesidades de información y control. Recordemos que hay varios tipos de empresa de acuerdo a su giro o actividad, la clasificación general sería la siguiente: empresas comerciales, empresas industriales, empresas de servicio, empresas básicas (agricultura, ganadería, pesca y silvicultura), empresas sin fines de lucros (fundaciones, empresas asistenciales y otras) y, finalmente, empresas y dependencias gubernamentales. Dentro de este módulo solamente analizaremos los costos de los dos primeros tipos de empresas, es decir, empresas comerciales e industriales, que son las fundamentales para el estudio de este tema y la que mas nos interesan por la actividad que se desarrolla. a) Costos en la empresa comercial. La empresa comercial tiene como principal función económica actuar como intermediaria, es decir, compra artículos elaborados, para después revenderlos básicamente en las mismas condiciones. En este tipo de empresas se tienen tres tipos de costos: 1. Costos del producto o costos inventariables. 2. Costos del periodo a costos no inventariables (llamados gastos) 3. Costos capitalizables (llamados inversiones) Los costos del producto son los relacionados con la compra y recepción de los mismos en el almacén. Todos estos costos se incorporan al valor de los artículos y en esa forma se valúan al entrar a los almacenes. Los costos del periodo a costos no inventariables (gastos), son los costos que se identifican i dentifican
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través de renglones tales como: gastos de venta, gastos de administración y gastos financieros de los periodos en los cuales se incurren. Los costos capitalizables son aquellos que se capitalizan como activo fijo o cargos diferidos y después se deprecian o amortizan a medida que se usan o expiran, cargándose con el tiempo a costos no inventariables. En una empresa comercial tendríamos los siguientes costos inventariables: 1. Valor de la factura del proveedor, que incluirá todos aquellos gastos incluidos en el pedido de compra de la empresa (empaque especial, etiquetado, etc.) 2. Los fletes del almacén del proveedor a las bodegas de la empresa. 3. Los seguros del almacén del proveedor a las bodegas de la empresa. Si es mercancía de importación incluirá además: 4. Los honorarios y gastos del agente aduanal. 5. Los impuestos de importación y otros derechos de internación i nternación al país. 6. El posible almacenaje en la frontera. 7. Los fletes internacionales. 8. Los seguros internacionales de la mercancía. Con todos estos elementos se integra el costo de la mercancía que se recibe y se contabiliza en el almacén. Una vez incorporados al almacén de la empresa, se revuelven con otros productos iguales recibidos anteriormente y contablemente se tienen que volver a costear o controlar ya todos en conjunto; para este costeo se pueden usar los siguientes procedimientos, que también están aprobados para su uso por las leyes fiscales: a) b) c) d) e)
Costos promedio. Primeras entradas, primeras salidas (PEPS). Últimas entradas, primeras salidas (UEPS). Costos identificados. Costos de detallistas.
Costos promedio.promedio.- el costo promedio se determina dividiendo el valor total de las mercancías entre el total de unidades en existencia; las salidas del almacén se valúan a este costo hasta que se efectúe una nueva compra, momento en que se hace un nuevo cálculo del costo unitario promedio. Primeras entradas, primeras salidas (PEPS).- Este (PEPS).- Este método se basa en el supuesto de que los primeros materiales en entrar al almacén son los primeros en salir de él, es decir, los
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costearse un material a un precio diferente al último, sino hasta que la partida mas reciente se haya agotado y así sucesivamente. Costos identificados.identificados .- Este sistema se usa para empresas que venden productos de alto valor, pudiéndose identificar los mismos por su número de serie o de inventario; lo anterior quiere decir que cada producto va a conservar su costo individual hasta entrar al almacén, que será con el que se dé de baja cuando se venda. Costos de detallistas.detallistas .- En este caso se valúan los inventarios al precio de venta, disminuido con el margen de utilidad bruta que se haya determinado para grupo de producto. Los productos de cada grupo deberán ser homogéneos o formar parte de un mismo departamento.
b) Costos en la empresa industrial y de servicios. La empresa industrial tiene los mismos tipos de costos de la empresa comercial, o sea los siguientes: 1. Costos del producto o costos inventariables. 2. Costos del periodo a costos no inventariables (gastos). 3. Costos capitalizables (inversiones). La diferencia estriba en que sus costos del producto son muy diferentes a aquellos de la empresa comercial; ya que en este caso estamos hablando de empresas fabriles, que procesan materias primas y materiales y obtienen como resultado productos terminados en sus propias instalaciones. Son tres los elementos que integran el costo de producción de una empresa fabril, a saber:
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materiales indirectos (como refacciones y partes de la maquinaria, material de limpieza general, combustibles y lubricantes, etc.), mano de obra indirecta (sueldos y prestaciones del personal no involucrado en la fabricación, como: mantenimiento, control de calidad, contabilidad, personal, etc.) y otros gastos (como: comedores, vigilancia externa, servicios médicos, etc.). Una vez que conocemos loe elementos que conforman el costo de producción se pueden determinar otros conceptos, como los que sigue: Costo primo.primo.- Es la suma de los elementos directos que intervienen en la elaboración de los artículos (materia prima directa mas mano de obra directa). Costo de transformación o producción .- Es la suma de los elementos que intervienen en la elaboración de los artículos, o sea, materias primas directas mas mano de obra directa mas cargos indirectos de fábrica. Gastos de operación.- operación.- Es la suma de los gastos de distribución y venta y los de administración. Costo total.- total.- Es la suma del costo de producción, mas los gastos operativos y mas los gastos de financiamiento. Precio de venta.- El venta.- El precio de venta se determina agregando al costo total el porcentaje de utilidad deseada. Una empresa de servicios también tiene, por lo general, este tipo de costos y gastos, ya que al prestar sus servicios utiliza equipos y materiales con los que proporciona el insumo que los usuarios requieren, por ejemplo: el servicio de electricidad, el de telefonía, el de transporte, el hotelero, el hospitalario, etc. teniéndose plantas o instalaciones que sirven para la prestación prestación de los servicios, utilizándose utilizándose materiales y elementos que sirven para que el usuario recibe el servicio que requiere.
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La desventaja que presentan es que los costos unitarios precisos de los artículos comprados o elaborados se conocen varios días después de la fecha en que haya concluido su compra y recepción en bodega, o su producción y almacenamiento en bodega, lo que implica que la información sobre los costos no llega a veces con la oportunidad requerida. 2.- Costos predeterminados.predeterminados.- Estos Estos costos se determinan con anterioridad al periodo de costos o durante el transcurso del mismo. Tal situación nos permite contar con una información mas oportuna y aún anticipada de de los costos de producción, así como controlarlos mediante comparaciones entre los costos predeterminados y los costos históricos realmente erogados. Estos costos se clasifican en costos estimados y costos estándar. Este tipo de costos su utilizan principalmente en empresas industriales, y no se utilizan prácticamente en empresas comerciales.
Costos estimados.- Son estimados.- Son costos predeterminados cuyo cálculo, es un tanto general y poco profundo, se basa en la experiencia que las empresas tienen de periodos anteriores, considerando también las condiciones económicas y operativas presentes y futuras. Los costos estimados nos dicen cuanto puede costar un producto o la operación de un proceso durante cierto periodo de costos. Costos estándar.estándar .- Son costos predeterminados que indican lo que, según los técnicos de la empresa, debe costar un producto o la operación de un proceso durante un periodo de costos, sobre la base de condiciones de eficiencia, condiciones económicas y otros factores propios de la misma. En esta sistema se va comparando cuanto están costando los productos contra lo que debieron costar, se establecen las variaciones y, si esta son negativas, se van tomando las medidas para corregir los consumos de materiales y procesos de producción, para ajustar los costos a lo que debe ser (lo estándar).
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tengan un comportamiento variable con relación a los cambios en los volúmenes de producción. Los costos fijos de producción se consideran costos del periodo, se llevan al estado de resultados inmediata e íntegramente en el periodo en que se incurren. Como puede notarse, los productos productos se valúan únicamente a sus costos directos de producción, lo que permite establecer márgenes de utilidad muy controlables, lo que a su vez permite cotizar precios de venta con mucha facilidad y rapidez.
2.- ANÁLISIS DE LA ESTRUCTURA DE LOS COSTOS
Para una empresa comercial y para una empresa industrial, sus costos y gastos podrían estructurarse de la siguiente manera:
a) Empresa comercial.
FUNCIÓN DE ADQUISICIONES
FUNCIÓN DE
Costo total de compra del producto
Gastos de venta y distribución
Costo de venta del producto
DISTRIBUCIÓN
Gastos de administración
Gastos de operación y otros
Costo total
Y ADMON.
Gastos financieros
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b) Empresa industrial.
FUNCIÓN
Materia prima directa
DE
Mano de obra directa
PRODUCCIÓN
FUNCIÓN DE
DISTRIBUCIÓN
Y ADMON.
Cargos indirectos
Gastos de venta y distribución
Gastos de administración
Gastos financieros
Costo de producción
Gastos de operación Costo total Margen de utilidad Precio de venta
De los diagramas anteriores podemos apreciar como debe una empresa comercial o una empresa industrial establecer el precio de venta de sus artículos, no debiendo olvidar que, además, juega el aspecto fiscal, en donde se pagan impuestos y otros sobre la utilidad establecida, por lo que este factor siempre debe ser considerado en el margen de utilidad, para llegar a la utilidad neta buscada.
3.- PUNTO DE EQUILIBRIO FINANCIERO
Para la planeación efectiva de sus finanzas y de sus utilidades, la empresa debe contar además con varios elementos básicos, entre los cuales su encuentran los sig uientes: 1) Precios de venta.
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que volumen de ventas requerimos para “salir a mano”, obteniéndose utilidades a partir
de él. Para su obtención necesitamos lo siguiente: a) Contar con una contabilidad establecida con base en costos variables o directos, en lugar del tradicional método de costeo absorbente, para poder identificar los costos fijos y variables. b) Como fundamento del costeo directo se deberá hacer en la contabilidad una separación de costos y gastos variables. c) Determinación de la utilidad bruta marginal por unidad de venta o producción. Para entender objetivamente todo lo explicado, vamos a ver ahora a hora un ejemplo: Ej. Vamos a suponer que una empresa manufacturera, que tiene una sola línea de productos, tiene los siguientes datos:
C O N C E P T O Precio unitario de venta Costos y gastos variables por unidad
IMPORTE EN $ $ 20.00 -10.00
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Comprobando: C O N C E P T O
IMPORTE $
Ventas totales ( 10,000 unidades x $ 20.00) = Costos variables o directos totales ( 10,000 unidades x $ 10.00) =
$ 200,000 -100,000
Utilidad bruta marginal
$ 100,000
Menos: Costos y gastos fijos totales Utilidad ó pérdida
-100,000 0
Si la compañía vende más de 10,000 unidades gana dinero; vamos a suponer que venda 12,000 unidades, en este caso el resultado será el siguiente: C O N C E P T O
IMPORTE $
Ventas totales ( 12,000 unidades x $ 20.00) = Costos variables totales (12,000 unidades x $ 10.00) =
$ 240,000 120,000
Utilidad bruta marginal
$ 120,000
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De análisis de la gráfica podemos notar lo siguiente: a) El punto donde se cruzan las dos curvas es donde está ubicado el punto de equilibrio de la empresa; o sea, donde sale a mano. b) La curva de los gastos variables no inicia desde el 0, esta inicia donde está localizado el monto de los gastos fijos, que son, como recordamos, aquellos gastos que se van a incurrir, independientemente de que la empresa tenga o no ventas. c) Podemos ver que del punto de equilibrio hacia abajo hay un área de pérdidas, que inicia en los $100,000 de los gastos fijos y es la máxima, pero va descendiendo en tanto y cuanto la empresa empieza a realizar su labor de ventas, hasta llegar a 0 pérdidas o punto de equilibrio financiero. d) Igualmente podemos notar que del punto de equilibrio hacia arriba se va abriendo un área de utilidades, la cual va creciendo en tanto y cuanto la empresa incremente sus ventas, ampliándose el margen notoriamente, ya que los gastos fijos fueron absorbidos con anterioridad en el punto de equilibrio.
OBTENCIÓN DE LA UTILIDAD DESEADA. Partiendo de la fórmula del punto de equilibrio, también se podría calcular el nivel de ventas que nos permite alcanzar la utilidad deseada por los accionistas o dueños.
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Precio de venta unitario: Costo variable unitario: Utilidad bruta marginal Costos fijos totales Punto de equilibrio:
$ 1,800.00 - 1,030.00 $ 770.00 $ 235,000,000
Costos fijos Utilidad bruta marginal
= $ 235,000,000 = 305,195 unidades $ 770.00
Vol. de ventas deseado = Costos fijos + utilidad deseada = $235,000,000 + $46,000,000 = Utilidad bruta marginal $770.00 $281,000,000 = 364,935 unidades $770.00 Vamos a comprobar: Punto de equilibrio: C O N C E P T O Ventas (305,195 u. x $1,800.00 =) Costo variable unitario (305,195 u. x $1,030.00 =) Utilidad bruta marginal
IMPORTE $ 549,351,000 -314,351,000 $ 235,000,000
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c) Se tiene que revisar con el presupuesto de la empresa y con el área comercial de la misma, si el nivel de ventas planeado es posible lograrlo, o si es posible superarlo; de aquí todavía vendrán discusiones y pláticas sobre las operaciones del año siguiente y el presupuesto definitivo.
PUNTO DE EQUILIBRIO CON MEZCLA DE PRODUCTOS No es común que la empresa tenga como ingreso único la venta de una sola línea de productos. La inmensa mayoría de las empresas venden gran variedad de artículos, los cuales mantienen distintos niveles de utilidad bruta marginal unitaria, así como su participación en el volumen total de las ventas es diferente; esto quiere decir que los productos se venden en diversas proporciones; alguno representa el 10% del volumen de ventas, otro el 40% del mismo, otro el 5%, y así hasta llegar al 100% del volumen de ventas promedio; también el producto “A” genera una utilidad bruta marginal del 20%, el “B” del 25%, el “C” del 40%, etc. Dado lo anterior, se requiere efectuar un cálculo especial
para determinar el punto de equilibrio bajo estas condiciones, el cual se analiza a continuación: Ej. Supóngase que una empresa produce y vende una serie de productos distintos, los cuales pueden ser englobados en cuatro líneas básicas, en las cuales se conservan índices de utilidad bruta marginal similares por los productos que conforman cada línea, así como
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TIPO DE PRODUCTO
PROPORCIÓN DE MEZCLA
UTILIDAD BRUTA MARGINAL UNITARIA
UTILIDAD BRUTA MARGINAL PROMEDIO
A B C D
2.0 1.0 1.5 1.5
$ 3.00 1.00 2.00 1.50
$ 6.00 1.00 3.00 2.25
Utilidad bruta marginal
promedio por mezcla de
ventas
$ 12.25
Una vez obtenida la utilidad bruta marginal promedio por mezcla de ventas, se procede a determinar el punto de equilibrio, aplicando su fórmula:
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Ventas: A (16,326 x $5.00) B (8,163 x $ 4.00) C (12,245 x 6.00) D (12,246 x 6.50) Costos variables: A (16,326 x 2.00) B (8,163 x 3.00) C (12,245 x 4.00) D (12,246 x 5.00) Utilidad bruta marginal Costos fijos Resultado
$ 267,351 $ 81,630 32,652 73,470 75,999 -167,351 $ 32,652 24,489 48,980 61,230 $ 100,000 -100, 000 $0
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Concepto Unidades vendidas Total de ingresos Total de costos y gastos Variables Fijos Total costos y gastos
1er nivel
2º nivel
3er nivel
4º nivel
5º nivel
6º nivel
5,000
10,000
15,000
20,000
25,000
30,000
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$50,000 100,000
$100,000 100,000
$150,000 100,000
$200,000 100,000
$250,000 100,000
$300,000 100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
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a) El conjunto de esfuerzos y recursos que han sido invertidos con el fin de comprarlo o producirlo. b) La materia prima transformada para su fabricación. 5.- ¿A que se le llaman costos históricos en una empresa? a) Son el registro de las operaciones de compra o producción que se van teniendo y se registran a los valores de los documentos que los soportan. b) Son el registro en los libros efectuado estimando los precios de venta de los productos. 6.- ¿A que se le llama costeo directo o variable de los productos?
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a) Es un modelo para ver como reaccionan algunas variables comerciales, cuando se cambian algunas de ellas en diferentes escenarios externos. b) Es el cálculo de los cambios en las ventas de acuerdo a los incrementos de precio externos.
Ejercicio: Tenemos una empresa que tiene los siguientes datos: precio de venta de su línea de productos $ 750.00; el costo variable de los productos es de $400.00; la empresa tiene costos fijos por $670,000,000; los accionistas desean obtener una utilidad de $89,000,000 que les de un margen razonable sobre su inversión; hacer los cálculos correspondientes al volumen de ventas necesario para llegar primero al punto de equilibrio y después a la utilidad deseada por los dueños. Se solicita hacer también la comprobación numérica de
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