para preparar tu plan financiero

1. Comercio Exterior 1Colegio Internacional Lope de Vega – 24th Nov 2015
Javier Izquierdo
YES PROJECT – ERASMUS +
PROFIT & LOSS

2. Comercio Exterior 2
PROFIT & LOSS
A profit and loss statement (P&L) is a
financial statement
that
Summarizes
the revenues,
costs and
expenses
incurred during a specific period of time,
usually a fiscal quarter or year.

3. Comercio Exterior 3
PROFIT & LOSS
PROFIT AND LOSS STATEMENT
Operating Revenue
Product Sales 12.000
Service Sales 3.000
Total Operating Revenue 15.000
Operating Expenses
Cost of goods sold 7.000
Gross Profit 8.000
Overhead
Rent 1.500
Insurance 250
Office supplies 150
Utilities 100
Total Overhead 2.000
Operation Income 6.000
Other income expenses
Loan interest -500
Earnings before income taxes (EBI) 5.500
Income taxes 500
Net Earnings (EBIT) 5.000
OPERATING REVENUE
OPERATING EXPENSES
OVERHEAD
INTEREST
TAX
OPERATING INCOME
PROFIT (NET INCOME)
INCOME BEF. TAXES

4. Comercio Exterior 4
PROFIT & LOSS
OPERATING REVENUE
Net sales revenue and other
amounts derived from the
primary business operations
of company

5. Comercio Exterior 5
PROFIT & LOSS
OPERATING EXPENSES
An expensed incurred in
carrying out an
organization´s day – to – day
activities, but not directly
associated with production

6. Comercio Exterior 6
PROFIT & LOSS
OVERHEAD
Resource consumed or lost
in completing process, that
does not contribute directly
to the end-product.

7. Comercio Exterior 7
PROFIT & LOSS
OPERATING INCOME
Income resulting from a
firm´s primary business
operations, excluding
extraordinary income and
expenses.

8. Comercio Exterior 8
PROFIT & LOSS
INTEREST
Finance: a fee paid for the use of
another party´s money. To the
borrower it is the cost of renting
money, to the lender the income
from lending it.
Interest on all debt is normally
deductible before taxes are
assessed on a company´s income

9. Comercio Exterior 9
PROFIT & LOSS
TAX
Compulsory monetary contribution
to the state´s revenue, assessed
and imposed by a government on
the activities, enjoyment,
expenditure, income, occupation,
property, etc… of individuals and
organization

10. Comercio Exterior 10
PROFIT & LOSS
PROFIT (NET INCOME)

11. Comercio Exterior 11
PROFIT & LOSS
PROFIT AND LOSS ANALYSIS
CONCEPT AMOUNT AREA ACTUATIONS
Prices
Sales 100 Distribution
Costs
Cost of Sales -30 Productivity
Margin Analysis
GROSS MARGIN 70
Reduction Plan
Spending razionlization
Operating Expenses -40 CF vs CV
Operating Risk
Breakeven
EBITDA 30 ECONOMIC PROFITABILITY (ROI)
Financial leverage
Interest -10 Exchange rate
Financial risk
EBT 20
Corporation Tax -7 Tax Planning
NET INCOME 13 FINANCIAL PROFITABILITY (ROE)
COMPETITIVE Structure
OPERATING Structure
Financial Structure
Tax Structure

12. Comercio Exterior 12
PROFIT & LOSS
PROFIT AND LOSS ANALYSIS
COMPETITIVE STRUCTURE
PRICES
DISTRIBUTION
COSTS
PRODUCTIVITY
MARGIN ANALYSIS

13. Comercio Exterior 13
PROFIT & LOSS
PROFIT AND LOSS ANALYSIS
OPERATING STRUCTURE
REDUCTION PLAN
SPENDING RACIONALIZATION
CF vs CV
OPERATING RISKS
BREAKEVEN

14. Comercio Exterior 14
PROFIT & LOSS
PROFIT AND LOSS ANALYSIS
FINANCIAL STRUCTURE
FINANCIAL LEVERAGE
EXCHANGE RISK
FINANCIAL RISK

15. Comercio Exterior 15
PROFIT & LOSS
PROFIT AND LOSS ANALYSIS
TAX STRUCTURE
TAX PLANNING