bv-tc finanzas empresariales para no financieros oct-12 ejercicios

8/18/2019 BV-TC Finanzas Empresariales Para No Financieros OCT-12 EJERCICIOS

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Organizadores y Gestores

20121



Servicio Nacional de Aprendizaje – SENA

Programa Nacional de Formación Continua Especializada“SENA:DE CLASE MUNDIAL” 2




Programa Nacional de Formación Continua Especializada“SENA:DE CLASE MUNDIAL”

Personal

Procesos Internos

Clientes

Finanzas

1. Balanced Scorecard Paso a paso





2. Introducción a Finanzas• Quieres ser socio de este “gran” proyecto?

5





2. Introducción a Finanzas• Haga el balance de esta empresa para el primer mes con

base en: – Capital Social: $ 100.000

– Compra del Tienda/Equip. : $ 60.000

– Salarios : $ 4.000 / mes

– Compra de Cocos: 14.000 und. X $ 1,00 – Ventas: 12.000 Cocos x $ 3,5

– Pago del Proveedor en el próximo mes

– Depreciación Equip. en 10 años

• Cual es la utilidad?

6



Activo Pasivo Pérdidas y GananciasCorriente:

Efectivo VentasProdutos Estoque Proveedor Costo Ventas (Prod.)

Cuentas por CobrarUtilidad Operacional

SalarioFijo: Capital DepreciacionQuiosque / Equipos Capital Social Utilidad NetaDepreciacion Utilidad del ejercicio

TOTAL - TOTAL -



2. Introducción a Finanzas• Balance General & Estado de Pérdidas y Ganancias

7





2. Introducción a Finanzas• Capital Social: $ 100.000


Efectivo (100.000) VentasProdutos Estoque Proveedor Costo Ventas (Prod.)

Cuentas por CobrarUtilidad Operacional -

SalarioFijo: CapitalQuiosque / Equipos Capital Social 100.000 Utilidad Neta -

Utilidad del ejercicio

TOTAL (100.000) TOTAL 100.000

8




Efectivo (40.000) VentasProdutos Estoque Proveedor Costo Ventas (Prod.)


SalarioFijo: CapitalQuiosque / Equipos (60.000) Capital Social 100.000 Utilidad Neta -


TOTAL (100.000) TOTAL 100.000



2. Introducción a Finanzas• Compra del Tienda/Equip.: : $ 60.000

9




Efectivo (40.000) VentasProdutos Estoque (14.000) Proveedor 14.000 Costo Ventas (Prod.)


SalarioFijo: CapitalQuiosque / Equipos (60.000) Capital Social 100.000 Utilidad Neta -


TOTAL (114.000) TOTAL 114.000



2. Introducción a Finanzas• Compra de Cocos a plazo: 14.000 und. X $ 1,00

10




Efectivo (82.000) Ventas 42.000 Produtos Estoque (2.000) Proveedor 14.000 Costo Ventas (Prod.) (12.000)

Cuentas por CobrarUtilidad Operacional 30.000

SalarioFijo: CapitalQuiosque / Equipos (60.000) Capital Social 100.000 Utilidad Neta 30.000

Utilidad del ejercicio 30.000

TOTAL (144.000) TOTAL 144.000



2. Introducción a Finanzas• Ventas: 12.000 Cocos x $ 3,5

11




Efectivo (78.000) Ventas 42.000 Produtos Estoque (2.000) Proveedor 14.000 Costo Ventas (Prod.) (12.000)


Salario (4.000)

Fijo: CapitalQuiosque / Equipos (60.000) Capital Social 100.000 Utilidad Neta 26.000


TOTAL (140.000) TOTAL 140.000



2. Introducción a Finanzas• Salarios: $ 4.000

12




Efectivo (64.000) Ventas 42.000 Produtos Estoque (2.000) Proveedor - Costo Ventas (Prod.) (12.000)


Salario (4.000) Fijo: CapitalQuiosque / Equipos (60.000) Capital Social 100.000 Utilidad Neta 26.000


TOTAL (126.000) TOTAL 126.000



2. Introducción a Finanzas• Pago del Proveedor en el próximo mes

13



Activo (125.500) Pasivo - Pérdidas y GananciasCorriente: (66.000)

Efectivo (64.000) Ventas 42.000 Produtos Estoque (2.000) Proveedor - Costo Ventas (Prod.) (12.000)


Salario (4.000) Fijo: (59.500) Capital 125.500 Depreciacion (500) Quiosque / Equipos (60.000) Capital Social 100.000 Utilidad Neta 25.500 Depreciacion 500 Utilidad del ejercicio 25.500

TOTAL (125.500) TOTAL 125.500



2. Introducción a Finanzas• Depreciación en 10 años

14



Linea AD50 DESCRIPTION

1a Revenue from third party

1b Unearned income & accrued revenue

1 CAT (1a+ 1b)

2 CAIG (Internal & Intragroup Sales)3 Provision for losses on Long Term contracts4 Sundry revenue5 Group subcontracting6 Chargeable expenses on a contract

7 Internal subcontracting

8 PVN (Net Sold Production) (1+2+3+4+5+6+7)

9 External subcontracting & outside Lab. Fees10a Pers charges - Prod - Gross remuneration

10b Pers charges - Prod - Social charges, benefits & otherindemnities

10 Personnel charges - Production [10a+10b]

11a Pers charges - Prod BO - Gross remuneration

11bPers charges - Prod BO - Social charges, benefits & other

indemnities

11 Personnel charges - Production Back Office [11a+11b]

12 Accomodation costs - Prod & PBO13 Travel & vehicle costs - Prod & PBO14 Off. Costs, local PI & lab supplies15 Ins. Management & technical fees

16 Depreciation - Prod & PBO

17 Total Production costs (suma linea 9 a 16)

18 PRODUCTION PROFIT (8 + 17)

18b Production margin % (18/8)

Clasificación de Ingresos y Gastos en el AD50

3. Estado de Resultados Financieros


19 External subcontracting - Adminstrative & sales

20a Pers charges - Non Prod - Gross remuneration

20bPers charges - Non Prod - Social charges, benefits &

other indemnities

20 Personnel charges - Non Production [20a+20b]

21 Accomodation costs - Non Production

22 Travel & vehicle costs - Non Production

23a Professional fees (audit, legal…)

23b IT & Communications23c Other off. Costs incl. General admin. fees

23d Region & Zone fees

23 General & Administration (23a+23b+23c+24c)

24 Other taxes

25 Commercial charges

26 Bad debts (incl. FMF) & other contract prv°

27 Other risks & non production insurance

28 Other operating charges and income

29 Depreciation non prod.

30 OPI & GES neutralisation

31 GROSS PROFIT

32 Gross margin (31/8)

33 GES Charges

34 OPI Charges

35 TOTAL OVERHEAD (GES + OPI Charges)

36 REG (GROSS PROFIT - OPI - GES)

37 REG / PVN %38 REG / CAT %

16






1 CAT (1a+ 1b)









indemnities









Change in Work In Progress (WIP) - Third Party 1B

Depreciation on Fixed Assets PRODUCTION 16

Exchange intra branch DR - IN 7

External laboratory fees 9

Gross Salaries Production Staff 10A

Gross Salaries Production Staf f Prod. Back-Off ice 11A

Holiday pay accruals Prod. Back Office Staff 11B

Holiday pay accruals Production Staff 10B

Insurance management fees 15

Laboratory Consumables 14

Miscellaneous subcontracting and other charges - INTRA GROUP 5

Other travel expenses: part of direct costs 6

Real estate rental costs 12

Re-billable travel expenses 4

Rentals on equipment - production cost 14

Sales f or serv. & other income rendered - Intra Group 2

Sales for services rendered - Third Party 1A

Technical fees 15

Transport costs Production 13

17






1 CAT (1a+ 1b)









indemnities









Change in Work In Progress (WIP) - Third Party 1B

Depreciation on Fixed Assets PRODUCTION 16

Exchange intra branch DR - IN 7

External laboratory fees 9

Gross Salaries Production Staff 10A

Gross Salaries Production Staf f Prod. Back-Off ice 11A

Holiday pay accruals Prod. Back Office Staff 11B

Holiday pay accruals Production Staff 10B

Insurance management fees 15

Laboratory Consumables 14

Miscellaneous subcontracting and other charges - INTRA GROUP 5

Other travel expenses: part of direct costs 6

Real estate rental costs 12

Re-billable travel expenses 4

Rentals on equipment - production cost 14

Sales f or serv. & other income rendered - Intra Group 2

Sales for services rendered - Third Party 1A

Technical fees 15

Transport costs Production 13

18




19 External subcontracting - Adminstrative & sales

20a Pers charges - Non Prod - Gross remuneration

20bPers charges - Non Prod - Social charges, benefits &

other indemnities

20 Personnel charges - Non Production [20a+20b]

21 Accomodation costs - Non Production

22 Travel & vehicle costs - Non Production

23a Professional fees (audit, legal…)

23b IT & Communications

23c Other off. Costs incl. General admin. fees

23d Region & Zone fees

23 General & Administration (23a+23b+23c+24c)

24 Other taxes

25 Commercial charges

26 Bad debts (incl. FMF) & other contract prv°

27 Other risks & non production insurance

28 Other operating charges and income

29 Depreciation non prod.

30 OPI & GES neutralisation

31 GROSS PROFIT32 Gross margin (31/8)

33 GES Charges

34 OPI Charges

35 TOTAL OVERHEAD (GES + OPI Charges)

36 REG (GROSS PROFIT - OPI - GES)

37 REG / PVN %

38 REG / CAT %


External temporary off ice employees 19

Depreciation on Fixed Assets NON PRODUCTION 29

General administration fees 23C

Gross Salaries NON PRODUCTION 20A

Holiday pay accruals NON PRODUCTION 20B

Litigations fees (civil responsibility, labour law .) 27

Losses on bad debts - TP 26

Mailling & telecommunication costs 23B

Miscellaneous operating charges 28

NP - Real estate rental costs NON PRODUCTION 21

NP - Transport costs NON PRODUCTION 22

Other local taxes 24

Proration of GES cost : DR balance 33

Proration of OPI costs : DR balance 34

Recurring audit fees 23A

Regional/Zone fees 23D

Seminar,w orkshop & conference expenses 25

19




• Cual el REG del Proyecto? (Ejercicio AD50 – Mes de Mayo)

– Se facturaron servicios de Abril por 300, los cuales estabanprovisionados

– Se prestaron servicios en mayo por 2.200, de los cuales se facturaron900

– Se prestaron servicios a BV Brasil por 100 y a TC Perú por 130

– Se facturaron reembolsables (con IVA) por valor de 30 – Se contrataron servicios de BV Brasil por 70 – Para la ejecución de los servicios, se alquilaron camionetas por 200 – Se compraron EPP por 40, de los cuales no llegó factura

– Se cobraron reembolsables de las camionetas por 60 (sin IVA) – Se contrataron servicios de laboratorio por 110 – Asignación de GES 72 – Asignación de OPI 45








• Cual el REG del Proyecto? (Ejercicio AD50 – Mes de Mayo)

– El costo del personal facturable es de 1.260, de los cuales 840corresponde a salarios

– Se dictó una capacitación al personal necesaria para la ejecución delservicio por 20

– El costo del personal de soporte es de 180, de los cuales 120

corresponde a salarios – El valor del arriendo de las oficinas administrativas es de 30 y el de las

oficinas del proyecto en campo de 7 – El valor del transporte que no tiene relación directa con el contrato es

de 6 – IMF (Insurance Management Fees) 0,5% del PVN, TF (Technical Fees)

1% CAT y GAF (General Administration Fees) 1% CAT – Depreciación del equipo utilizado en el proyecto de 3

22



23






24






3. Estado de Resultados FinancierosCOLOMBIA

FORMATO NUEVO MAYO

1 CAT (third party turnover) 2.200 1a Services rendered to unconsidated entiti 1.200

1b Uneamed incomes & Services not yet in 1.000

2 CAIG (internal & intragroup turnover) 230

3 Prov. Loss long Term Contract -

4 Sundry Revenues 30

5 Group Subcontract (from BV) (70)

6 Chargeable Expenses on Contracts (207)

7 Internal Subcontracting -

8 PVN : NET SOLD PRODUCTION 2.183

9 External Subcont. & outside lab fees (110)

10a Pers. Prod. - gross remuneration (840)

10b Pers . Prod. - scl. Chg. Ben & oth ind. (420)

10 Pers. Charges - Production (1.260)

11a Pers. PBO - Gross Remuneration (120)

11b Pers. PBO - scl. Chg. Ben & oth ind. (60) 11 Pers. Charges - Prod. Back Off. (180)

12 Accomodat. Cost Prod. (30)

13 Travel & Vehicle cost - Prod. (6)

14 Office Cost, PI, Lab supplies -

15 Ing,. Mngt & technical fees (33)

16 Depreciation - Prod. (3)

17 TOTAL PRODUCTION COST (1.622)

18 PRODUCTION PROFIT 561 18b PRODUCTION MARGIN % 26%

19 Ext. Sub. - adm. & sales -

20a Pers. NP. - gross remuneration -

20b Pers. NP. - scl. Chg. Ben & oth ind. -

20 Pers. Charges - Non Production -

21 Accomodation costs - Non Prod. -

22 Travel & vehicle cost - Non Prod. -

23a Prof. Fees (audit, legal) -

23b IT & communications -

23c Oth off cost incl GA fees (22) 23d Region & Zone structure fees -

23 General & Administration (22)

24 Other taxes -

25 Commercial Charges - 26 Bad Debts, FMC & oth contract prv - 27 Oth Risk & non-prod insurance - 28 Oth operating ch & income - 29 Depr. N. Prod. & Gain / L on Ass et disp - 30 OPI & GES Neutralisation -

31 GROSS PROFIT 539 32 Gross margin % 25%33 GES charges (72)

34 OPI (operational indirect charges) (45)

35 TOTAL OPERATING COST (117)

26 REG 422

27 REG / PVN % 19%

27 REG / CAT % 19,2% 25



5. Análisis de Resultados (Vertical y Horizontal)Aug/12 % PVN Set-12 % PVN

8 PVN : NET SOLD PRODUCTION 448.813 100% 580.290 100%

9 External Subcont. & outside lab fees (48.247) -11% (12.030) -2%10 Per s. Charges - Production (73.318) -16% (79.741) -14%11 Per s. Charge s - Prod. Back Off. (61.669) -14% (71.103) -12%12 Accomodat. Cost Prod. (14.835) -3% (15.461) -3%13 Travel & Vehicle cost - Prod. (1.161) 0% (123) 0%14 Office Cost, PI, Lab supplies (211) 0% (1.339) 0%15 Ing,. Mngt & technical fees (15.219) -3% (21.429) -4%16 Depreciation - Prod. (780) 0% (780) 0%

17 TOTAL PRODUCTION COST (215.440) -48% (202.006) -35%

18 PRODUCTION PROFIT 233.373 52% 378.284 65%18b PRODUCTION MARGIN % 52% 65%19 Ext. Sub. - adm. & sales (16.163) -4% (16.008) -3%20 Per s. Charges - Non Production (2.000) 0% 2.000 0%21 Accomodation costs - Non Prod. (2.245) -1% (2.150) 0%22 Travel & vehicle cost - Non Prod. (20.350) -5% (1.002) 0%23 Gene ral & Administration (27.020) -6% (34.318) -6%24 Other taxes (3.720) -1% (6.051) -1%25 Commercial Charges 0% 0%

26 Bad Debts, FMC & oth contract prv (4.842) -1% (5.670) -1%

27 Oth Risk & non-prod insurance 0% 0%28 Oth operating ch & income (554) 0% (461) 0%

29 Depr. N. Prod. & Gain / L on Asset disp 0% 0%31 GROSS PROFIT 156.479 35% 314.624 54%32 Gross margin % 35% 54%33 GES charges (36.696) -8% (40.563) -7%34 OPI (operational indirect charges) (69.500) -15% (83.899) -14%35 TOTAL OPERATING COST (106.196) -24% (124.462) -21%

36 REG 50.283 11% 190.162 33%

27 REG / PVN % 11% 33%

• Algo

raro enesteAD50?

28



Aug/12 % PVN Set-12 % PVN

8 PVN : NET SOLD PRODUCTION 448.813 100% 580.290 100%

9 External Subcont. & outside lab fees (48.247) -11% (12.030) -2%10 Per s. Charges - Production (73.318) -16% (79.741) -14%11 Per s. Charge s - Prod. Back Off. (61.669) -14% (71.103) -12%12 Accomodat. Cost Prod. (14.835) -3% (15.461) -3%13 Travel & Vehicle cost - Prod. (1.161) 0% (123) 0%14 Office Cost, PI, Lab supplies (211) 0% (1.339) 0%15 Ing,. Mngt & technical fees (15.219) -3% (21.429) -4%16 Depreciation - Prod. (780) 0% (780) 0%

17 TOTAL PRODUCTION COST (215.440) -48% (202.006) -35%

18 PRODUCTION PROFIT 233.373 52% 378.284 65%18b PRODUCTION MARGIN % 52% 65%19 Ext. Sub. - adm. & sales (16.163) -4% (16.008) -3%20 Per s. Charges - Non Production (2.000) 0% 2.000 0%21 Accomodation costs - Non Prod. (2.245) -1% (2.150) 0%22 Travel & vehicle cost - Non Prod. (20.350) -5% (1.002) 0%23 Gene ral & Administration (27.020) -6% (34.318) -6%24 Other taxes (3.720) -1% (6.051) -1%25 Commercial Charges 0% 0%

26 Bad Debts, FMC & oth contract prv (4.842) -1% (5.670) -1%

27 Oth Risk & non-prod insurance 0% 0%28 Oth operating ch & income (554) 0% (461) 0%

29 Depr. N. Prod. & Gain / L on Asset disp 0% 0%31 GROSS PROFIT 156.479 35% 314.624 54%32 Gross margin % 35% 54%33 GES charges (36.696) -8% (40.563) -7%34 OPI (operational indirect charges) (69.500) -15% (83.899) -14%35 TOTAL OPERATING COST (106.196) -24% (124.462) -21%

36 REG 50.283 11% 190.162 33%

27 REG / PVN % 11% 33%

5. Análisis de Resultados (Vertical y Horizontal)

• Algo

raro enesteAD50?

29




• Algo

raro enesteAD50?

JUN JUL

8 PVN : NET SOLD PRODUCTION 675.475 792.794 17%9 External Subcont. & outside lab f ees (96.760) (103.537) 7%10 Pers. Charges - Production (90.769) (60.433) -33%11 Per s. Charge s - Prod. Back Off. (66.884) (78.455) 17%12 Accomodat. Cost Prod. (15.033) (32.012) 113%13 Travel & Vehicle cost - Prod. NA14 Off ice Cost, PI, Lab supplies (309) (341) 10%15 Ing,. Mngt & technical fees (24.903) (28.716) 15%16 Depreciation - Prod. (780) (780) 0%

17 TOTAL PRODUCTION COST (295.438) (304.274) 3%

18 PRODUCTION PROFIT 380.037 488.520 29%18b PRODUCTION MARGIN % 56% 62%19 Ext. Sub. - adm. & sales (4.062) (4.124) 2%20 Pers. Charges - Non Production (5.004) 440 -109%21 Accomodation costs - Non Prod. (2.456) (2.472) 1%22 Travel & vehicle cost - Non Prod. (2.368) (7.166) 203%23 General & Administration (35.871) (40.140) 12%24 Other taxes (5.258) (4.308) -18%25 Commercial Charges NA

26 Bad Debts, FMC & oth contract prv (16.986) (31.333) 84%

27 Oth Risk & non-prod insurance NA

28 Oth operating ch & income (130) (130) 0%

29 Depr. N. Prod. & Gain / L on Asset disp NA31 GROSS PROFIT 307.902 399.287 30%32 Gross margin % 46% 50%33 GES charges (57.751) (92.012) 59%34 OPI (operational indirect charges) (81.163) (82.000) 1%35 TOTAL OPERATING COST (138.914) (174.012) 25%

36 REG 168.988 225.275 33%27 REG / CAT % 24% 27%

Var.

30



JUN JUL

8 PVN : NET SOLD PRODUCTION 675.475 792.794 17%9 External Subcont. & outside lab f ees (96.760) (103.537) 7%10 Pers. Charges - Production (90.769) (60.433) -33%11 Per s. Charge s - Prod. Back Off. (66.884) (78.455) 17%12 Accomodat. Cost Prod. (15.033) (32.012) 113%13 Travel & Vehicle cost - Prod. NA14 Off ice Cost, PI, Lab supplies (309) (341) 10%15 Ing,. Mngt & technical fees (24.903) (28.716) 15%16 Depreciation - Prod. (780) (780) 0%

17 TOTAL PRODUCTION COST (295.438) (304.274) 3%

18 PRODUCTION PROFIT 380.037 488.520 29%18b PRODUCTION MARGIN % 56% 62%19 Ext. Sub. - adm. & sales (4.062) (4.124) 2%20 Pers. Charges - Non Production (5.004) 440 -109%21 Accomodation costs - Non Prod. (2.456) (2.472) 1%22 Travel & vehicle cost - Non Prod. (2.368) (7.166) 203%23 General & Administration (35.871) (40.140) 12%24 Other taxes (5.258) (4.308) -18%25 Commercial Charges NA

26 Bad Debts, FMC & oth contract prv (16.986) (31.333) 84%

27 Oth Risk & non-prod insurance NA

28 Oth operating ch & income (130) (130) 0%

29 Depr. N. Prod. & Gain / L on Asset disp NA31 GROSS PROFIT 307.902 399.287 30%32 Gross margin % 46% 50%33 GES charges (57.751) (92.012) 59%34 OPI (operational indirect charges) (81.163) (82.000) 1%35 TOTAL OPERATING COST (138.914) (174.012) 25%

36 REG 168.988 225.275 33%27 REG / CAT % 24% 27%

Var.


• Algo

raro enesteAD50?

31





6. Principios Contables - Causación vs Caja

• ¿Cuál es el CAT?

3 inspectoresVr x Inspector

$1.000 c/u

Mes 1 Mes 2 Mes 3

Sale uninspector amitad del

mes

Entran dosEspecialistasde $1.500 c/u

33






• ¿Cuál es el CAT?

3 inspectoresVr x Inspector

$1.000 c/u

Mes 1 Mes 2 Mes 3

CAT = 3.000

Sale uninspector amitad del

mes

CAT = 2.500

Entran dosEspecialistasde $1.500 c/u

CAT = 5.000

34






• Para el cálculo del CAT es necesaria la siguienteinformación – Facturación del Mes sujeto al cálculo

– Provisión de ingreso del mes anterior

– Provisión de ingreso del mes actual

• Fórmula:Facturación

- Provisión mes anterior+ Provisión mes actual= CAT

35






• Facturación x Provisión

36






37






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201239

bv-tc finanzas empresariales para no financieros oct-12 ejercicios

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