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Fuentes, Redacción
y Análisis de la Información - Coggle Diagram
Fuentes, Redacción
y Análisis de la Información
Fuentes de Información
Time Value of Money Almost all financial situations, both personal and business, include considerations of the time value of money. Interest: It is the yield of a capital placed at a rate and a determined time. Interest rate: It allows us to adjust the value of cash flows whenever they occur at a particular point in time
Risk, return and value: The return on holding an investment for some period, say 1 year, is equal to any cash payment due to the property plus the change in market price divided by the initial price
Operating leverage: This is present whenever a company has fixed operating expenses regardless of volume, the amount used by a company is sometimes dictated by the physical requirements of the company's operations
Financial leverage: Involves the use of fixed cost financing, purchased by selection, employed in the hope of increasing returns to common stock holders
Redacción de Documentos
Balance sheet: assets = assets and rights in which it has been invested. Fixed or immobilized, current. liabilities = means of financing available to the company. Own funds, long-term borrowings and current liabilities
Origin and background applications: Its objective is to present the resources obtained within the year, classifying them according to different origins as well as the use or application of the same
Financial ratios, static: summarizes some aspect of the financial condition of the company at a point at the time the balance sheet has been prepared. Dynamics: Summarizes some aspect of the performance of the company during a period normally one year
Redacción de Documentos
Efectivo y valores negociables: las empresas mantienen efectivo y valores negociables para reducir su riesgo de insolvencia técnica y así disponer de un conjunto de recursos líquidos para realizar desembolsos tanto planificados como imprevistos.
Inventarios: Mercancía disponible que representa los productos que se venderán a los clientes al final del período contable. Es necesario obtener el costo de la mercadería disponible y el costo de la mercadería vendida para comparar el costo correspondiente con los ingresos a fin de determinar la utilidad neta correcta para el período.
Financiamiento a corto plazo: Cualquier pasivo que originalmente estaba programado para liquidarse dentro de un año (pasivos acumulados, cuentas por pagar, préstamos bancarios, papel comercial).
Principios de Control
Index programming: for the accounting system to achieve the levels of utility and effectiveness expected of it, it must summarize the following conditions: Adjust to the information needs of the company, be manageable and easy to interpret, be accurate in reflection from reality, in addition to being coherent and reliable, provide updated information that serves as the basis for making rational decisions
Presentación de gráficos: Es quizas el auxiliar mas valioso y utilizado para expresar datos estadísticos a demás de expresar visualmente los hechos mas importante de la información numérica, permite una mejor y mas fácil comprensión y ahorra tiempo y esfuerzo en el análisis de datos estadísticos al facilitar su apreciación visual en forma conjunta
Correlation of financial statements serve to know aspects such as: the patrimonial and financial situation of the company, the increases and decreases of the patrimony, the evolution of the company, the tendencies of the main variables of the exploitation of the own resources
Summaries:
• Almost all financial decisions, both personal and business,
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