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VERTICAL Y
HORIZONTAL
Anlisis Horizontal
Anlisis Vertical
ANALISIS HORIZONTAL
ESTADO DE RESULTADOS
EMPRESA AGUIMA SHOES
2013
VENTAS
2014
280,000.00
525,000.00
4,000.00
5,000.00
25.00%
1,500.00
4,000.00
166.67%
5,500.00
9,000.00
63.64%
274,500.00
516,000.00
87.98%
82,800.00
115,700.00
39.73%
82,800.00
115,700.00
39.73%
191,700.00
400,300.00
108.82%
VENTAS NETAS
Costo de Ventas
TOTAL DE COSTO
UTILIDAD BRUTA
GASTOS DE OPERACIN
GASTOS DE VENTA
Gastos de Sueldos
Gastos de Envos
TOTAL DE GASTO DE VENTA
GASTOS DE ADMINISTRACION
3,000.00
33,000.00
30,000.00
87.50%
55,000.00
83.33%
6,000.00
100.00%
61,000.00
84.85%
Gastos de Renta
12,000.00
12,000.00
Gasto de Sueldos
24,000.00
24,000.00
0.00%
34,400.00
75,200.00
118.60%
UTILIDAD DE OPERACIN
GASTOS FINANCIEROS
Intereses
TOTAL GASTOS FINANCIEROS
UTILIDAD ANTES DE IMPUESTOS
ISR
TOTAL IMPUESTOS
70,400.00
112,200.00
59.38%
103,400.00
173,200.00
67.50%
88,300.00
227,100.00
157.19%
0.00%
3,000.00
3,000.00
3,000.00
3,000.00
0.00%
85,300.00
224,100.00
162.72
25,445.00
67,230.00
25,445.00
67,230.00
164.22%
59,855.00
156,870.00
164.22%
UTILIDAD NETA
ANALISIS VERTICAL
ESTADO DE RESULTADOS
EMPRESA AGUIMA SHOES
VENTAS
2013
2014
280,000.00
100.00 %
525,000.00
100.00
4,000.00
1.43%
5,000.00
0.95
1,500.00
0.54%
4,000.00
0.76
5,500.00
1.97%
9,000.00
1.71
274,500.00
98.04%
516,000.00
98.29
82,800.00
29.57%
115,700.00
22.04
82,800.00
29.57%
115,700.00
22.04
191,700.00
68.46%
400,300.00
76.25
GASTOS DE OPERACIN
GASTOS DE VENTA
Gastos de Sueldos
Gastos de Envos
TOTAL DE GASTO DE VENTA
30,000.00
10.71%
55,000.00
10.48
3,000.00
1.07%
6,000.00
1.14
33,000.00
GASTOS DE ADMINISTRACION
11.79%
61,000.00
11.62
Gastos de Renta
12,000.00
4.29%
12,000.00
2.29
Gasto de Sueldos
24,000.00
8.57%
24,000.00
4.57
34,400.00
12.29%
75,200.00
14.32
25.14%
112,200.00
21.37
103,400.00
36.93%
173,200.00
32.99
88,300.00
31.54%
227,100.00
43.26
70,400.00
UTILIDAD DE OPERACIN
GASTOS FINANCIEROS
Intereses
3,000.00
1.07%
3,000.00
3,000.00
1.07%
3,000.00
0.57
0.57
85,300.00
30.46%
224,100.00
42.69
25,445.00
9.09%
67,230.00
12.81
TOTAL IMPUESTOS
25,445.00
9.09%
67,230.00
12.81
UTILIDAD NETA
59,855.00
21.38%
156,870.00
29.88
ESTADO DE RESULTADOS
EMPRESA AGUIMA SHOES
VENTAS
2013
2014
280,000.00
525,000.00
87.50%
4,000.00
5,000.00
25.00%
1,500.00
4,000.00
166.67%
5,500.00
9,000.00
63.64%
274,500.00
516,000.00
87.98%
Costo de Ventas
82,800.00
115,700.00
39.73%
TOTAL DE COSTO
82,800.00
115,700.00
39.73%
191,700.00
400,300.00
108.82%
VENTAS NETAS
UTILIDAD BRUTA
GASTOS DE OPERACIN
GASTOS DE VENTA
Gastos de Sueldos
Gastos de Envos
TOTAL DE GASTO DE VENTA
30,000.00
55,000.00
83.33%
3,000.00
6,000.00
100.00%
33,000.00
61,000.00
84.85%
GASTOS DE
ADMINISTRACION
Gastos de Renta
12,000.00
12,000.00
0.00%
Gasto de Sueldos
24,000.00
24,000.00
0.00%
34,400.00
75,200.00
118.60%