Mapa Conceptual Analisis de Estados Financieros

_INXOSWNEAE HOSDÄI UBSB XNGOSOGUBSAEB AGAEÎDNGB HAG_KUAE EO GNOIGNAW OGBIBDNGAW  ^ WBGNA WBGNAKOW KOW OWG_OKA EO AEDNINWUSAGNBI DAVA GBIGOVU_AK  AIAKNWNW EO OWUAEBW HNIAIGNOSBW

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Aubs0 Kup D Sbesäluop G)N0 1=)?3?3>=

AIAKNNWNW EO OWUAEBW HNIAIGNOSB WO WOHNIO W GBDB

Oi ka avkngagn÷i WO H_IEADOIUAeo mossadnoiaw ~ eo ui gbi`uib eo îgingaw

A kbw owaebw hniaignosbw ~ Q_O WO AVKNGAI eodáw eabw gbdvkodoiasnbw

Ka sada eo kaw hniaipaw gu~bw huieadoibw ~ bc`onxbw ln¤sai oi bsib a ka bcoign÷i eo doeneaw ~ sokagnbiow guai¤nanxaw vasa ka bda eo eognwnb¤iow+ a saxîw eo ka avkngagn÷i eo niwsudoibw ~ îgingaw daodángaw wbcso gnhsaw ~ eabw wudninwsaebw vbs ka gbiacnkneae+ saiwhbsdáiebkbw vasa wu eocnea niosvsoagn÷i)

KA HAWO

Losoignak eo aiáknwnw hniaignosb wo eowassbkka oi enwniaw oavaw ~ wu vsbgowb gudvko enxoswbw bc`onxbw KA VSNDOSA Ka gbixoswn÷i eo OW eabw vuoeo gbiwneosaswo gbdb wu huign÷i dáwgbdb KA WOL_IEA OW Vuoeo unknpaswo Q_O uiandvbsaio:) mossadnoia eo wokoggn÷i+ eo vsoxnwn÷i KA UOSGOSA OW b vsoenggn÷i:) Huignbiow eo Q_O SOAKNPA enali÷wngb ~ oxakuagn÷i:)

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GBI OK VSBVBWNUB

Eo bcoios doeneaw ~ sokagnbiow guainanxaw quo woñakoi ok gbdvbsadnoib+ ib w÷kb eok oio ogbi÷dngb wnib adcnîi eo akluiaw eo Kaw îgingaw aiáknwnwdáw wuw eo xasnackow hniaignosb wnlinhnganxaw o ndvbsaiow) GBIUSNC_^OI

A ka bcoign÷i eo kaw doaw awnliaeaw a guakqunos wnwoda losoignak eo aedninwsagn÷i hniaignosa+ ak ebas ak losoio eok ásoa eo niengaebsow ~ bsaw mossadnoiaw quo vosdnai soaknpas ui

 UAKOW GBDB Wuvosxnxoigna Oxnas snowlbw eo vîsenea b niwbkxoigna Gbdvons ohngnoiodoio Da}ndnpas ka vasngnvagn÷i oi ok dosgaeb Dnindnpas kbw gbwbw Da}ndnpas kaw unkneaeow  Alsolas xakbs a ka odvsowa Daioios ui gsogndnoib uinhbsdo oi unkneaeow Da}ndnpas ok xakbs uinasnb eo kaw aggnbiow ^ wu xakbs eo xoia) Oxakuas ok inxok eo agnxbw aeoguaebw ~ wu hniaignadnoib)  Aiaknpas ok Gavnak eo saca`b) Owuenas ok Inxok eo kaw nixoswnbiow) Oxakuas ka macnkneae eo ka odvsowa vasa valas+ bbslas coiohngnbw a kbw odvkoaebw+ og) Vsovasas ~ unknpas owaeäwngaw eo nilsowbw) Oxakuas ka Sowvbiwacnkneae eo ka Losoigna) Solukas kaw agnxneaeow eo ka Odvsowa) Bsaw dáw)

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BC@OUNXBW EOK AIAKNWNW EO OWUAEBW HNIAIGNOSBW VOSWNL_OI

Nihbsdas wbcso ka wnuagn÷i ogbi÷dnga eo ka odvsowa+ kbw sowukaebw eo kaw bvosagnbiow ~ kbw gadcnbw oi wu wnuagn÷i hniaignosa+ vasa quo kbw enxoswbw uwuasnbw eo ka nihbsdagn÷i hniaignosa V_OEAI

1) Gbibgos+ owuenas+ gbdvasas ~ aiaknpas kaw oieoi¤gnaw eo kaw enhosoiow xasnackow hniaignosaw quo nios¤xno¤ioi b wbi vsbeugb eo kaw bvosagnbiow ogbi÷¤dngaw eo uia 3) Oxakuas ka wnuagn÷i odvsowa hniaignosa eo ka bslainpagn÷i: ow eogns+ wu wbkxoigna ~ knquneop awä gbdb wu gavagneae vasa loiosas soguswbw 7) Xosnhngas ka gbmosoigna eo kbw eabw nihbsdaebw oi kbw owaebw hniaignosbw gbi ka soakneae ogbi÷dnga ~ owsugusak eo ka odvsowa 5) Ubdas eognwnbiow eo nixoswn÷i ~ gsîenb+ gbi ok vsb¤v÷wnb eo awolusas wu soiacnkneae ~ soguvosacnkneae ?) Eoosdnias ok bsnloi ~ kaw gasagosäwngaw eo kbw so¤gus¤wbw hniaignosbw eo ka odvsowa0 eo ebieo vsbxno¤ioi+ gbdb wo nixnosoi ~ quo soiendnoib loiosaiG 8) Gaknhngas ka lown÷i eo kbw

GBIUOINEB EO KBW OWUAEBW HNIAIGNOSBW Kbw Owaebw Hniaignosbw noioi gbdb hni owaieasnpas ka nihbsdagn÷i ogbi÷dngb$ hniaignosa eo ka odvsowa a saxîw eo kbw Vsnignvnbw eo Gbiacnkneae Oi iuowsb vaäw wo okacbsai vbs kb Ka owsugusa ~ gbdvbwngn÷i loiosak guasb Owaebw eo kbw soguswbw hniaignosbw Hniaignosbw+ quo wbi0 quo daio`a ka odvsowa ~ ka D_OWUSA CAKAIGO LOIOSAK B EO sokagn÷i oiso huoiow ~ uwbw WNU_AGN×I eok bw dnwdbw oi ui vuib eo nodvb owvogähngb) Kbw nilsowbw quo ma loiosaeb D_OWUSA OWUAEB EO LAIAIGNAW ^  ka odvsowa eusaio owo VÎSENEAW B EO nodvb ~ kbw gbwbw ~ lawbw SOW_KUAEBW nigussnebw b gauwaebw vasa OWUAEB EO VAUSNDBINB loiosas owbwbhsogo nilsowbw) Quo sogblo IOUB OW _IA G_OIUAnihbsdagn÷i wbcso beaw kaw bvosagnbiow quo ahogai a kbw OWUAEB EO HK_@B EO Hbiebw Vsbvnbw+ ~a eosnxoi OHOGUNXB eok sowukaeb ogbi÷dngb eok o`osgngnb -coiohngnb b vîsenea.+ eo bvosagnbiow ndvuaeaw ak Vasndbinb Iob ensogadoio+ b eo bvosagnbiow soaknpaeaw gbi OW OK OWUAEBHniaignosb cáwngb quo kbw vsbvnoasnbw eok gavnak duowsa ok ohognxb loiosaeb ~ unknpaeb oi kaw agnxneaeow eo bvosagn÷i+ nixoswn÷i ~ hniaignagn÷i)

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* AGUNXB * VAWNXB * *GAVNUAK NILSOWBW * LAWUBW * _UNKNEAE B VOSENEA

AVKNGAGN×I EOK AIAKNWNW HNIAIGNOSB VASA KBLSAS _IA AVKNGAGN×I

Bvnda eok aiáknwnw o niosvsoagn÷i eo ka wnuagn÷i hniaignosa eo uia oineae+ wo eoco vbwoos ka da~bs nihbsdagn÷i vbwncko+ ow eogns+ ib cawa wbkadoio gbi ka bcoign÷i eo kbw owaebw hniaignosbw vsnignvakow -Cakaigo Loiosak ~ Owaeb eo Sowukaeb.+ wnib+ quo eoco gbiwukaswo kbw enhosoiow nihbsdow ~ ebgudoibw aio}bw a kbw dnwdbw+ eocneb a quo kbw owaebw hniaignosbw wbi ai wbkb uia mossadnoia vasa quo kbw uwuasnbw o}osibw+ vsnignvakdoio kbw agsooebsow vuoeai bdas VASA Q_O OWUO AIAKNWNW eognwnbiow Wnsxa vasa kblsas ka bda eo eognwnbiow+ ow soqunwnb nienwvoiwacko quo wo gudvka gbi ka gakneae eo ka nihbsdagn÷i gbioinea oi kbw owaebw hniaignosbw ~ owaw eocoi oios ka guakneae

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EO WOS

¼ Wuhngnoio+ ohngap ~ ohngnoio ~ eocoi oios bebw wuw wbvbsow) ¼ Csnieaswo oi ok nodvb quo eoosdnia ka ibsdanxa kolak ~ kbw soquosndnoibw eo ka ensoggn÷i eo ka odvsowa) ¼ Wos soak ~ hneoenlia beaw kaw saiwaggnbiow nigbsvbsaeaw a kbw solnwsbw gbiackow ¼ Wos gsoäcko ~ xáknea+ cawáiebwo vasa vas a okkb oi ka gavagn÷i eo kbw eabw vsndasnbw gkawnhngaebw+ oxakuaebw ~ solnwsaebw gbssogadoio) ¼ Ok wnwoda gbiacko owackogneb eoco loiosas nihbsdagn÷i NDVBSUAIGNA EOK gbiacko quoAIAKNWNW vuoea wos gbisbkaea ~ xosnhngaea vbs osgosbw) ¼ Ka nihbsdagn÷i quo wo vsbgowo eoco cawaswo oi gsnosnbw HNIAIGNOSB wndnkasow oi ok nodvb ~ wu avkngagn÷i eoco wos gbdði oi beaw kaw oineaeow) Sowneo oi quo sohko`ai mogmbw soakow ~a bgussnebw+ Q_O VOSDNUOI xosnhngacko+ gbigsobw+ guainhngackow ~ quo vuoeoi doenswo) Xnwuaknpas ok huusb eo kaw bvosagnbiow

OIUSO OWUAW EOGNWNGNBIOW OWUAI

1)$ EOGNWNBIOW EO HNIAIGNADNOIUB 3)$ EOGNWNBIOW EO NIXOSWNBI 7)$ EOGNWNBIOW EO ENWUSNC_GNBI EO _UNKNEAEOW

W_W BSNLOIOW

Wo sodbiai a ka 3 dnae eok w) ]N] W_ AVKNGAGNBI

OXBK_GNBI ^ KNDNUAGNBIOW

Eo kbw kkadaebw vsnignvnbw gbiackow loiosakdoio agovaeb ib o}nwo ui g÷enlb gbiacko ðingb gbdvkob ~ gbi huospa kolak) KA NIHKAGNBI

KNDNUAGNBIOW

A VOWAS

Osbwnbia oibsdodoio ok xakbs nihbsdanxb eo kbw owaebw hniaignosbw Vuoeoi wos wucwaiaeaw+ oi vaso doenaio kaw #ibaw ak vno# eo kbw owaebw hniaignosbw+ kaw guakow woai soxokaebsaw eo bebw aquokkbw hagbsow ~ gnsguiwaignaw+ quo ok

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Ka gbiwbkneagn÷i eok Eo ka 1 gbigovb eo odvsowa eîgaea eok w) ]] gbdnoipa a Ka iogowneae eo kaw A VASUNS unknpaswo ok niwnugnbiow eoibdniaeb hniaignosaw eo dîbeb oxakuas ok snowlb aio gnoiähngb0 ok ka eodaiea gsognoio aiáknwnw vbs eo soguswbw vbs vaso W_ BC@OUNXB sanbw eo kaw odvsowaw Cáwngb ow vsbvbsgnbias eabw ðnkow wbcso ka odvsowa a kbw quo noioi quo bdas eognwnbiow

Eo hbsda wnwodánga xnoio eoosdniaea vbs 3 mogmbw

KBW OWUAEBW

Ib sovsowoiai ok xakbs eok iolbgnb+ wnib ok xakbs eo kbw soguswbw ~ bcknlagnbiow eo ka odvsowa+ iboiguainhngai WBI Kaw gbiengnbiow kaw guakow kbw ok soguswbw0 mudaibw+ ka dasga ~ ok D_GMA gbiaebs noio xasnaw W dosgaeb) akosianxaw vsbgoendoiakow a okolns+ gaea uia eo kaw guakow

HNIAIGNOSB W OWUAW KNDNUAGNBIO W

W_ XAKNEO P

Ow saiwnbsna ~ sokanxa+ eocneb ak mogmb eo quo kbw sowukaebw quo duowsai ib wbi eohninnxadoi o o}agbw eusaio wu huignbiadnoi b+ wnib owa

OWUAEBW HNIAIGNOSBW A_ENUAEBW WO EOHNIO A_ENUBSNA

Gbdb ok o}adoi vsbhownbiak+ bc`onxb o nieovoienoio+ eo kaw bvosagnbiow hniaignosaw ~"b Aedninwsanxaw+ quo wo soaknpa gbi vbwosnbsneae a wu o`ogugn÷i oi kaw oineaeow vðckngaw b vsnxaeaw ~ gu~b vsbeugb hniak ow ui nihbsdo n ihbsdo gbioinoieb bvnin÷i wbcso ka nihbsdagn÷i hniaignosa ~"b aedninwsanxa auenaea+ awä gbdb gbigkuwnbiow ~ sogbdoieagnbiow oienoiow a vsbdbxos ka ogbibdäa+ ohngnoigna ~ ohngagna eo ka lown÷i odvsowasnak b losoignak+ wni vos`ungnb eo xosnhngas ok gudvkndnoib gudvkndnoib eo kaw ko~ow ~ solukagnbiow avkngackow)

1) Ow ui o}adoi vsbhownbiak+ bc`onxb o nieovoienoio

VSNIGNVAKOW GASAGUOSNWUNGAW EO KA A_ENUBSNA WBI

3) Eo kaw bvosagnbiow hniaignosaw ~"b Aedninwsanxaw 7) Wo soaknpa gbi vbwosnbsneae a wu o`ogugn÷i) 1) Eoosdnias ok lsaeb eo OWUO gudvkndnoib gudvkndnoib eo O]ADOI bc`onxbw ~ doaw eo GBDVSOIEO0 kbw vkaiow ?"36"13

5) Vsbeugb hniak ow ui nihbsdo) 3) Hbsda eo aequnwngn÷i+ vsboggn÷i ~ odvkob eo kbw soguswbw daosnakow ~

8) Vsbdbxos ka ogbibdäa+ ohngnoigna ~ ohngagna ?) Gbigkuwnbiow ~ sogbdoieagnbiow 7) Sagnbiakneae+ ogbibdäa+ ohngnoigna ~ ohngagna oi ok gudvkndnoib gudvkndnoib eo kbw vkaiow hniaignosbw ~

DOUBEBW OIUSO KBW VSNIGNVAKOW OWUAI0

1) Dîbeb gbdvasanxb) 3) Dîbeb Lsahngb)¦ 7) Dîbeb eo Sapbiow ~ vsbvbsgnbiow Hniaignosaw) 5) Dîbeb eo Owaeb eo Gadcnb oi ka vbwngn÷i hniaignosa+ eok gavnak eo saca`b ~ eo gbssnoio eo ohognxb)

AIAKNWNW VASA _WB NIUOSIB ^  O]UOSIB Kb soaknpa uia voswbia quo eovoieo ensogadoio eo ka odvsowa+ gbi aggowb bak a solnwsbw gbiackow ~ a bea ka nihbsdagn÷i eo ka dnwda)

Soaknpas iuoxaw nixoswnbiow

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OK AIAKNWNW NIUOSIB

WO _UNKNPA VASA

 ^ VASA

Doens ~ solukas ohngnoigna eo kaw bvosagnbiow)

Acsns b gbigoeos gsîenbw

Eowgsncns ~ o}vkngas kbw gadcnbw wnlinhnganxbw eo kaw nihbsdagnbiow hniaignosaw ~ ogbi÷dngaw eo ka Ib eovoieo eo ka odvsowa) odvsowa aiaknpaea+ ~ OK AIAKNWNW kb ohogðai voswbia O]UOSIB quo ib noioi aggowb a kbw solnwsbw gbiackow) Wo vsovasai gbi owaebw hniaignosbw quo ka

^ VASA

WO _UNKNPA VASA