Ejercicio De Contabilidad | Resuelto Kpi ^new^

Ejercicio de Contabilidad Resuelto: Cómo Calcular e Interpretar los KPIs Financieros Clave

Utilidad Bruta

| Concepto | Cálculo | Valor ($) | | :--- | :--- | :--- | | Ventas Netas | Dato dado | 40,000 | | (-) Costo de Ventas | Dato dado | (22,000) | | | 40,000 - 22,000 | 18,000 | | (-) Gastos de Administración | | (5,000) | | (-) Gastos de Ventas | | (3,000) | | Utilidad Operativa | 18,000 - 8,000 | 10,000 | | (-) Gastos Financieros | | (500) | | Utilidad Neta antes de impuestos | 10,000 - 500 | 9,500 | | (-) Impuesto a las Ganancias (25%) | 9,500 * 0.25 | (2,375) | | Utilidad Neta Final | 9,500 - 2,375 | 7,125 |

Próximo paso:

Descarga la plantilla Excel utilizada en este ejercicio (incluye fórmulas automáticas para los KPIs) y practica cambiando los números. Verás cómo varían las interpretaciones. ejercicio de contabilidad resuelto kpi

Using the data above, we can calculate the four most common categories of financial ratios and metrics used by accounting departments. A. Liquidity KPIs indicates the percentage of revenue that exceeds the

Step 6: Current Ratio

[ \textGross Profit = \textNet Sales - \textCOGS = 90,000 - 48,000 = 42,000 \text € ] [ \textGross Profit Margin = \frac42,00090,000 \times 100 = 46.67% ] 000) | | | 40

  1. Gross Profit Margin
  2. Inventory Turnover Ratio
  3. Average Collection Period (days)
  4. Average Payment Period (days)
  5. Current Ratio
  6. Debt-to-Equity Ratio

indicates the percentage of revenue that exceeds the cost of goods sold, showing how efficiently a company manages its production costs. Gross Profit Margin Total Revenue Total Revenue

Formula:

[ \textInventory Turnover = \frac\textCOGS\textAverage Inventory ] [ = \frac50,0008,000 = 6.25 \text times/year ] Days inventory outstanding: ( \frac3656.25 \approx 58 \text days ) ✅ Interpretation: Inventory sells and restocks 6.25x per year (every ~58 days) → reasonable for many service/retail businesses.