Tema 4: Análisis Financiero Parte 2 Flashcards

1
Q

CC

A

Capital Circulante

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2
Q

CC=

A

Activo Corriente - Pasivo Corriente

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3
Q

FM =

A

Recursos Permanentes - Activo No Corriente

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4
Q

CC = FM ?

A

Si

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5
Q

Recursos Permanentes =

A

Patrimonio Neto + Pasivo No Corriente

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6
Q

PMM

A

Periodo Medio de Maduración

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7
Q

PMMe=

A

Pm+Pf+Pv+Pc

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8
Q

Pm=

A

Periodo medio almacenamiento

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9
Q

Pf=

A

Periodo medio de fabricación

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10
Q

Pv=

A

Periodo medio venta

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11
Q

PMMf=

A

PMMe-Pp

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12
Q

Pi=

A

365/ri

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13
Q

rm=

A

Consumo M. Primas / Existencia media M. Primas

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14
Q

rf=

A

Coste Industrial Ptos. Tdos. / Existencia media PCF

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15
Q

rv=

A

Coste de ventas / Existencias medio Ptos. Tdos.

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16
Q

rc=

A

Ventas (con IVA) / Saldo medio Cuentas a cobrar

17
Q

rp=

A

Compras (con IVA) / Saldo medio cuentas a pagar

18
Q

CF

A

Coste de Fabricación

19
Q

Coste de Fabricación (CF):

A

Valor de los inputs incorporados en el periodo

20
Q

CF=

A

Materiales + MOD + CIF

21
Q

CPT

A

Coste de los Productos Terminados

22
Q

Coste de los Productos Terminados (CPT)

A

Valor de la producción terminada en el periodo

23
Q

CPT=

A

CF + Exi PCF - Exf PCF

24
Q

CV

A

Coste de Ventas

25
Q

Coste de Ventas (CV)

A

Valor a precio de coste de la producción vendida en el periodo

26
Q

CV=

A

CPT + Exi PTdos + Consumo Mercaderías