domingo, 13 de mayo de 2007

Balance y cuenta de resultados: Conclusión.

La contabilidad financiera es un tipo de contabilidad objetiva, estandarizada, que tiene como objetivo determinar el estado de la empresa en términos económicos. Esta tipo de contabilidad se ocupa de aquellos hechos que pueden ser cuantificados monetariamente, y no reconoce otros elementos de orden cualitativo.

Gracias a la estandarización existente, es posible que alguien ajeno a la empresa revise balances, cuentas de resultado y memorias sin tener ningun conocimiento previo de las actividades de la empresa.

Ejemplo de Balance y Cuenta de Resultados

Aquí presento el Balance y cuenta de Resultados de la Asociación Española de Fundaciones. Desconozco (teóricamente) a que se dedica esta gente, pero eso no me priva de poder interpretar el documento.

**********************************
BALANCE:
1.Activo:

Inmovilizado: Esta empresa dispone de un Activo inmovilizado desglosado en inmateriales (propiedades), materiales (equipamiento), financiero (Fianzas a L/P) y amortizaciones ("desgastes" de materiales e inmateriales). El activo inmovilizado asciende a 68663,72€.

Circulante: El activo circulante de esta empresa está desglosado en activo realizable (stock de productos), activo exigible (Deudas contraídas por terceros para con la empresa), y activo disponible. El activo circulante asciende a
166525,54€.

El capital activo de la empresa asciende a
235189,26€.

2.Pasivo:

Recursos propios: La empresa dispone de capital social y remanentes por valor de 105984,95€.

Acreedores L/P: La empresa debe de préstamos y bonos 20000€.

Acreedores a C/P: La empresa debe a proveedores y hacienda pública 109204,31€.

El capital pasivo de la empresa asciende a 235189,26€



****El patrimonio neto de la empresa (Activo menos pasivo) es de 0€.****
------------------------------------------------------------------------------------------------
CUENTA DE RESULTADOS:
(Contabilización de ingresos y gastos independiente de cuando se cobre o se pague)

1.Ingresos: Entre cuotas de socio, cursos proporcionados etc... se han conseguido unos ingresos de 904818,25€.

2.Gastos: Los gastos, compuestos por gastos de personal, alquileres, material y mobiliario de oficina, y demás ascienden a un total de 852147,10€.

****El resultado del ejercicio (positivo) es de 52.671,15€.****

**********************************

Conclusión: Esta empresa tiene un patrimonio neto de 0€. Eso quiere decir que a no ser que se replantee su política, esta empresa no obtendrá un marjen de beneficios y no crecerá. El resultado del ejercicio es de 52671,15€. Eso quiere decir que una vez realizados pagos y cobros, la empresa dispondrá de ese dinero para su uso, inversión...






59 comentarios:

3a dijo...

Sobre la conclusió...
com pots veure en aquest enllaç aquesta associació és una associació sense anim de lucre així que és completament normal que no generi beneficicis, de fet crec que no en poden generar.

http://www.fundaciones.org/infoinstitut/indice.asp?opc=1

The lord of the Hardschool dijo...

Aqui està la gracia. Jo no sabia res de l'empresa. Simplement he interpretat números. No m'he ficat amb com ha sigut gestionada, només he vist resultats.

Toni Cañabate dijo...

La idea que Daniel ha expuesto llega más allá, existen técnicas estructuradas para "saber cosas de una empresa" mirando la información de su cuenta de resultados y su balance, sobre todo si se dispone de las de los dos o tres últimos años para ver la evolución.
La técnica de análisis de balances y cuentas de resultados utiliza unas fórmulas llamadas ratios que se calculan a partir de la información que proporcionan esos documentos (Balance y CC). Los resultados obtenidos calculando estos ratios a partir de la información de la empresa versan sobre diferentes aspectos, como por ejemplo, la solvencia financiera, del grado de endeudamiento, de la rentabilidad, ...
Comparándolos con los datos medios de las empresas del sector, se puede diagnosticar el estado y la tendencia de la empresa en todos esos aspectos .
Para informarse sobre los ratios que existen y sobre la técnica se pueden consultar los enlaces siguientes:
http://www.abanfin.com/modules.php?name=Manuales&fid=ej0adaa
http://www.monografias.com/trabajos28/ratios-financieros/ratios-financieros.shtml

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