Como hacer el flujo de efectivo - YouTube

subtracting economics

in this video We will teach you how to perform the state of

cash flows so first thing what we are going to do is the main label

and the first thing is the name of the company subtracting h be of second we have the

name of the financial state that in this case is the statement of cash flow

the period that belongs 2018 and let me place here that is in millions of pesos

let's see let me throw a little light the statement of cash flow of the

company uses information from state result and status

financial situation to be able determine how much cash you have generated

the company since you have assigned it during a given period of time this

financial statement is divided into three sections operation activities of

investment and financing and remember if you need help do not doubt

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the operation activities

they are analyzed studying the variations of current assets

the current liabilities

and the result state the activities of operation begin with the utilities

net of the company that will be a thousand and fifty that are just

here in the summary of the result state then we add the amount of the

depreciation

1050 and this is because this spending depreciation does not represent a

cash out to see when we calculate the net profit here in the

state result we reduce the depreciation but depreciation is not

a real expense and in effect that's why when we want to determine the amount

of cash that has generated the company it adds to the net profit is now worth

let's analyze the change in the asset current temporary investments

they increased 175 million pesos during 2018 in 2017 the balance was of

525 million pesos and in 2018 700 million pesos is to say that the

increase is 175 million and this is implying a cash outflow to

the company and that is why it represents with the minus minus sign 175

millions and in general every time the asset

increase the effect on the flow of cash will be negative and for the

opposite if the assets decrease the effect on cash flow is

positive accounts receivable exceed 2100

million to 2 thousand 450 million this implies an increase of 350 million and the

effect here is negative

the inventory account goes from 1750 million in 2017 to 2,170 million in

2018 that is to say that it increased 420 million and its

effect here is negative now let's analyze the passive

circulating and is that the accounts of passive has an opposite effect to what

what were we doing with the accounts of assets to see each time an account

of the passive increase the effect on the flow of cash is positive and if it decreases

Liability account lowers cash flow that is, it is recorded as negative to

see accounts payable increased from 700 million in 2017 to 875 million in the

2018 so it increased 175 million like that that we have accounts payable

by 175 million it increases in the cash flow

the drafts to pay increased 350 millions

accumulated liabilities to pay increased another 350 million

now let's determine the cash coming from the operations so

let me draw a line around here and take out my calculator

ok we have one thousand fifty plus a thousand fifty minus 175

minus 350 minus 420 plus 175

+ 350 plus 350 and this will be equal to 2030 so the cash coming from

the operations is 2030 2030 million pesos

The second group of activities are investment activities and for this it

Analyze the fixed assets of the company note that there was an increase of 700

millions in the machinery account and equipment so the effect on the flow

of cash is negative accumulated depreciation is not

consider since it has already been included in the operational activities

as for the land account there was no variation in 2018

so we have to cash used for the acquisition of assets

fixed will be equal to 700 million and finally there are the

financial activities

these are analyzed with the heading of long-term liabilities and accounts

patrimonial in the case of our company subtracting hs a was registered a

increase in its long-term debt of 525 million so we add them to the

525 cash flow now we can see that the social capital and the surplus of

the company did not experience variation therefore they do not impact the flow of

effective however if they had increased the variation to the

cash flow otherwise subtract

to see the companies usually grant dividends to its shareholders when it

they have profits what is not shared remains in the company in the form of

retained profits so for calculate dividends for the year 2018

we have the following equation we have that the dividends of 2018 are going to be

equal to retained earnings for 2017 - the retained earnings of 2018 plus the

net profit of 2018 so let's replace the values ​​we have that the

dividends of the year 2018 are going to be equal to 2100 million

- thousand 750 million + 1050 so dividing will be the same

to 1400

and the dividends of 2018 are going to be equal to 1,400 thousand 400 million pesos

so we have to cash from financing

is going to be equal to 525 minus 1400 and this is going to be equal to minus 875 now let me

take out my calculator and we have 2030 million minus 700

millions

minus 875 and this is going to be equal to 455 let me write it down here the flow of

Net cash will be equal to 455 million and to verify that this is

ok let's add the cash to the start of the period

what is this that we have here

and this sum from here should give us the effective at the end of the period we are going to

see we have 455 million plus 175 millions this is going to be the same

to 630 million and what do you think this is ok and good this way we have

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