PLANEACIÒN FINANCIERA
22..11 DDEEFFIINNIICCIIÒÒNN..
¿Qué se entiende por planeación financiera? ¿Qué se entiende por planeación financiera? La
La plaplaneaneacióción n finafinancinciera era es es el el proproceceso so cocontintinuo nuo de de elaelaborborar ar proproyeyecciccioneones s y y tomtomar ar sistemáticamente decisiones a corto, mediano y largo plazo, con el mejor conocimiento sistemáticamente decisiones a corto, mediano y largo plazo, con el mejor conocimiento que se pueda tener sobre el futuro y organizar los esfuerzos necesarios para hacer que que se pueda tener sobre el futuro y organizar los esfuerzos necesarios para hacer que estas decisiones se cumplan.
estas decisiones se cumplan. 2.1.1
2.1.1 CondCondicioniciones paes para qura que un plae un plan finan financiernciero tengo tenga éxitoa éxito..
A)
A) El El plplan an fifinanancncieiero ro dedebe be seser r flexibleflexible papara ra hahacecer r frefrentnte e a a cocondndicicioioneness
cambiantes. cambiantes.
B)
B) El plan financiero debe estar sujeto aEl plan financiero debe estar sujeto a revisionesrevisiones específicas sobre una baseespecíficas sobre una base
cuando menos trimestral, para permitir la inclusión de información al día. cuando menos trimestral, para permitir la inclusión de información al día.
C)
C) El plan financiero debeEl plan financiero debe comunicarsecomunicarse a todos los niveles, si se quiere estimular a todos los niveles, si se quiere estimular
la motivación a alcanzar los
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La principal desventaja de la planeación financiera es que se trata del futuro y La principal desventaja de la planeación financiera es que se trata del futuro y mientras más largo es el periodo de proyección, más elevado será el grado de mientras más largo es el periodo de proyección, más elevado será el grado de incertidumbre de la
incertidumbre de la planeación.planeación. Conclusión.
Conclusión.
La planeación financiera debe permitir la máxima flexibilidad en concordancia con la La planeación financiera debe permitir la máxima flexibilidad en concordancia con la consecución de objetivos. Si no se observa está condición, los parámetros cambiantes consecución de objetivos. Si no se observa está condición, los parámetros cambiantes pueden invalidar un plan rígido.
pueden invalidar un plan rígido. En consecuencia, la planeación debe tomar en cuenta En consecuencia, la planeación debe tomar en cuenta lala dinámica del muerdo real.
dinámica del muerdo real. Caso Nº 4:
Caso Nº 4: El Gerente General de la Empresa Comercial “ALFA S.A.C.”, solicita alEl Gerente General de la Empresa Comercial “ALFA S.A.C.”, solicita al Gerente Financiero que efectúe la Planeación Financiera a corto plazo, para lo cual Gerente Financiero que efectúe la Planeación Financiera a corto plazo, para lo cual cuenta con la siguiente información:
cuenta con la siguiente información: 1.
1. BaBalalancnce Gene Genereralal..
ALFA S.A.C. ALFA S.A.C.
BALANCE GENERAL
BALANCE GENERAL
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S
Suueellddooss 3300%% 3300%% 3300%% 3300%% 3300%% O
Ottrroos s GGaassttooss 1100%% 1122%% 1144%% 1122%% 1122%%
B)
B) Egresos Financieros.Egresos Financieros.
Los gastos financieros se determinan a partir de la deuda que tendría la Los gastos financieros se determinan a partir de la deuda que tendría la empresa.
empresa.
PE
PERIRIODODOO GAGASTSTOS FOS FININANANCICIEREROS (SOS (S/./.)) E
Enneerroo 66,,000000..0000 F
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A)
A) Elabore la Elabore la proyección del proyección del Estado de Estado de Ganancias y Ganancias y Pérdidas de Pérdidas de Enero a Enero a Mayo delMayo del 2011.
2011. B)
B) ElabElabore el Plaore el Plan Finann Financiero de Eciero de Enero a Manero a Mayo del 20yo del 2011.11. C)
C) Comente si Comente si el plan finanel plan financiero, cumple cociero, cumple con las en las expectativas de xpectativas de los inversionistalos inversionistas.s. SOLUCIÓN:
SOLUCIÓN: A)
A) ProyProyeccióección de Estado dn de Estado de Ganane Ganancias y Pércias y Pérdidasdidas..
CONCEPTO
CONCEPTO ENEROENERO FEBREROFEBRERO MARZOMARZO ABRILABRIL MAYOMAYO ESTADO DEESTADO DE GANANC. Y PÉRDID. GANANC. Y PÉRDID.
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De
Del l plplan an fifinanancncieiero ro elelababororadado o se se obobseservrva a quque e exexisiste te un un exexceceso so de de fofondndosos obtenidos, por lo tanto el plan financiero se debe implementar en la empresa, obtenidos, por lo tanto el plan financiero se debe implementar en la empresa, po
porqrque ue se se obobtetendndríría a la la liliququididez ez nenececesasariria a y y se se ccumumplpliriría ía cocon n obobtetenener r elel rendimiento que esperan los
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