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análisis en por cientos integrales

English translation: component percentage analysis

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:análisis en por cientos integrales
English translation:component percentage analysis
Entered by: Penelope Ausejo
Options:
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- Include in personal glossary

17:37 Mar 26, 2004
Spanish to English translations [PRO]
Social Sciences - Finance (general) / Financial Statements
Spanish term or phrase: análisis en por cientos integrales
This is a list of subsections of a course on the analysis of Financial Statements:
1.1 Finances
1.2 Financial Management as Financial Planning and Financial Control
1.3 Qualitative analysis
1.4 Quantitative analysis
1.5 Financial indicators

2.- Financial Information
2.1 Financial Position Statement
2.2 Income Statement
2.3 Statement of changes in financial position
2.4 Pro Forma Financial Statements

3.- Methods of Analysis
3.1 Solvency
3.2 Activity
3.3 Debt
3.5 Leverage
3.5 Profitability
3.6 Dupont system
3.7 Point of Equilibrium
3.8 Trend Analysis
3.9 ****Análisis en por cientos integrales***
Lesley Clarke
Mexico
Local time: 01:48
component percentage analysis
Explanation:
Component percentages are used to express each item on a particular statement as a percentage of a single base amount. They are useful bc they reveal ipmortatn proportional relationships

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Note added at 47 mins (2004-03-26 18:25:14 GMT)
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sorry about the typo \"ipmortatn\" quite difficult to write it again... I meant to say \"they reveal important proportional relationships.\"

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Note added at 1 hr 4 mins (2004-03-26 18:42:46 GMT)
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http://highered.mcgraw-hill.com/sites/0070890757/student_vie...

Here you will find a description of both terms Jane\'s and mine. We used the component percentage analysis in my Financial Accounting class at University.




--------------------------------------------------
Note added at 1 hr 5 mins (2004-03-26 18:42:56 GMT)
--------------------------------------------------

http://highered.mcgraw-hill.com/sites/0070890757/student_vie...

Here you will find a description of both terms Jane\'s and mine. We used the component percentage analysis in my Financial Accounting class at University.


Selected response from:

Penelope Ausejo
Spain
Local time: 08:48
Grading comment
Thanks very much to everyone for such detailed clear answers. Sorry I didn't grade earlier but I wanted to properly read all the information you gave me.
4 KudoZ points were awarded for this answer



Summary of answers provided
5Common-size vertical analysis methodJane Lamb-Ruiz
4 +1component percentage analysis
Penelope Ausejo
4integral calculus analysis
Maria Luisa Duarte


Discussion entries: 2





  

Answers


49 mins   confidence: Answerer confidence 5/5
análisis en por cientos integrales
Common-size vertical analysis method


Explanation:
common-size vertical analysis
Common-Size Vertical Analysis of Balance Sheets a. Common-size vertical analysis format is another technique used to analyze balance sheet information b. Common size – ****the total assets have a value of 100 percent and the numerical value of each item being converted represents a fractional part of total assets. c. General equation i. n1 + n2 + n3 +…nx = ? n***

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Note added at 50 mins (2004-03-26 18:28:25 GMT)
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This corresponds to what goodwords found.....in Spanish and the the content of the paragraph expresses what your Spanish means

This is one of the cases of saying it differently in English

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Note added at 52 mins (2004-03-26 18:30:22 GMT)
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I guess the word vertical is not really needed...You could do this in horizontal format too I guess..don\'t know, not an accountant...

LOOK more

Common size financial statements can be used to compare multiple companies at
the same point in time. A common-size analysis is especially useful when ...
www.netmba.com/finance/statements/common-size/ - 15k - Cached - Similar pages

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Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... the use of at least two consecutive financial statements (balance sheets, income
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www.cfs.purdue.edu/class/HTM241/Notes241_Ch3.pdf - Similar pages

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Analysis of Financial Statements. Timothy R. Mayes, Ph.D. FIN 3300:
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clem.mscd.edu/~mayest/FIN3300/Files/ch3.ppt - Similar pages

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Kelley Executive Partners
... Analyze common-size and rate-of-change financial statements. Analyze
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Jane Lamb-Ruiz
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 443
Login to enter a peer comment (or grade)

43 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
análisis en por cientos integrales
component percentage analysis


Explanation:
Component percentages are used to express each item on a particular statement as a percentage of a single base amount. They are useful bc they reveal ipmortatn proportional relationships

--------------------------------------------------
Note added at 47 mins (2004-03-26 18:25:14 GMT)
--------------------------------------------------

sorry about the typo \"ipmortatn\" quite difficult to write it again... I meant to say \"they reveal important proportional relationships.\"

--------------------------------------------------
Note added at 1 hr 4 mins (2004-03-26 18:42:46 GMT)
--------------------------------------------------

http://highered.mcgraw-hill.com/sites/0070890757/student_vie...

Here you will find a description of both terms Jane\'s and mine. We used the component percentage analysis in my Financial Accounting class at University.




--------------------------------------------------
Note added at 1 hr 5 mins (2004-03-26 18:42:56 GMT)
--------------------------------------------------

http://highered.mcgraw-hill.com/sites/0070890757/student_vie...

Here you will find a description of both terms Jane\'s and mine. We used the component percentage analysis in my Financial Accounting class at University.




Penelope Ausejo
Spain
Local time: 08:48
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 19
Grading comment
Thanks very much to everyone for such detailed clear answers. Sorry I didn't grade earlier but I wanted to properly read all the information you gave me.

Peer comments on this answer (and responses from the answerer)
agree  Luisa Ramos, CT
6 hrs
  -> thx Luisabel :)
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
análisis en por cientos integrales
integral calculus analysis


Explanation:
Método de porcientos integrales

Se aplica este método en aquellos casos en los cuales se desea conocer la magnitud o importancia que tienen las partes que integran un todo.
Es determinar la magnitud que integran cada uno de los renglones que componen por ejemplo el activo circulante en relación con su monto total.

Para ello se equipara la cantidad total o global con el 100% y se determina en relación con dicho 100% el porciento relativo a cada parte.

Los resultados obtenidos quedan expresados en porcientos, encontrando aquí la ventaja y la desventaja del método.
La ventaja es por que al trabajar con números relativos nos olvidamos de la magnitud absoluta de las cifras de una empresa y con ello se comprende mas fácilmente la importancia de cada concepto dentro del conjunto de valores de una empresa.

El defecto es que como se esta hablando de porcientos es fácil llegar a conclusiones erróneas, especialmente si se quieren establecer porcientos comparativos.

Es útil este método para obtener conclusiones aisladamente, ejercicio por ejercicio, pero no es aconsejable si se desean establecer interpretaciones al comparar varios ejercicios.

Este método puede ser utilizado total o parcialmente.

Porcientos integrales totales

Aquí las cantidades que se igualan al 100% son:

En el primer estado el total del activo y la suma del pasivo mas el capital contable, pudiéndose determinar después los porcientos de cada capitulo del estado de situación financiera, así como los porcientos parciales de cada uno de los conceptos.

En el estado de resultados, el 100% corresponde a las ventas netas.

Porcientos integrales parciales

En el estudio del activo circulante

Por porcientos integrales de los valores del activo circulante
Se toma como igual al 100% el valor total de este rubro y sobre esta base, se calculan cada uno de los valores parciales de cada uno de sus conceptos.

Porcientos integrales acumulativos del activo circulante en relación al pasivo circulante
Aquí se tiene presente el descubrir la verdadera capacidad de pago de la negociación en forma mas completa y verídica que la razón simple del circulante.

En este caso se toma al pasivo circulante igual a 100 y posteriormente se calcula el porciento que representa cada uno de los valores del activo circulante en relación a dicho 100%, con la circunstancia de que dichos porcientos se van acumulando.

En esta forma y debido a que los distintos conceptos del activo circulante se encuentran ordenados de acuerdo a su disponibilidad, este método toma en consideración a la solvencia y a la liquidez de sus valores circulantes.

Formulas aplicables

Porciento integral = ( cifra parcial / cifra base ) 100

Porciento integral es igual a cifra parcial sobre cifra base por cien

Factor constante = ( 100 / cifra base ) cada cifra parcial

Factor constante es igual a cien sobre cifra base por cada cifra parcial




    Reference: http://www.geocities.com/gehg48/F2.html
    Reference: http://www.distancecalculus.com/new/courses/math134.pdf
Maria Luisa Duarte
Spain
Local time: 08:48
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 75
Login to enter a peer comment (or grade)




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