UNIVERSIDAD NACIONAL MAYOR DE SAN MARCOS (Universidad del Perú, DECANA DE AMERICA)
FACULTAD DE INGENIERÍA GEOLÓGICA, MINERA, METALÚRGICA, GEOGRÁFICA, CIVIL Y AMBIENTAL
TRABAJO DE INVESTIGACIÓN “RATIOS FINANCIEROS DE LA EMPRESA MINERA MINSUR
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INTRODUCCIÓN
Los estados financieros, también denominados estados contables, informes financieros o cuentas anuales, son informes que utilizan las instituciones para reportar la situación económica y financiera y los cambios que experimenta la misma a una fecha o periodo determinado. Esta información resulta útil para la administración, gestores, reguladores y otros tipos de interesados como los accionistas, acreedores o propietarios.
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CONCEPTOS GENERALES
Importancia de analizar los Estados Financieros
Los directivos de cualquier empresa deben enjuiciar periódicamente los resultados de su gestión, punto de partida para tomar numerosas decisiones en el proceso de administrar los eventos de la entidad, de manera que sean consecuentes con las tendencias de comportamiento en el futuro y que puedan predecir su situación económica y financiera (capacidad de obtener utilidades y capacidad de pago). La contabilidad es una ciencia ya que se basa en un conjunto de principios métodos y procedimientos. Es un proceso que identifica, registra, clasifica y resume todas las operaciones desarrolladas por la empresa, lo que permite medir e informar los resultados económico-financieros con vistas a la toma de decisiones.
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RATIOS FINANCIEROS La palabra ratio proviene del latín y significa razón, proporción, relación. En definitiva un ratio financiero calcula la proporción o relación entre dos o más masas patrimoniales. Reseñar que los ratios nos pueden dar una imagen bastante fiel de la “salud” de la
empresa, partiendo de la base de que los números que nos proporcionan son fiables, ya que se puede “jugar” con distintas partidas del balance para acomodarlos (inventarios, etc.). Dividiremos los ratios, siempre hablando desde el punto de vista financiero, en cuatro grupos, por ser los más utilizados y de mayor importancia, a saber: 1. Ratio de Liquidez 2. Ratio de Solvencia
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-
Ratio de Deuda.
-
Ratio de Apalancamiento Financiero
c) RATIO DE ACTIVIDAD ACTIVIDAD Miden la eficiencia en la gestión de cobros, ventas e inventarios. Los más utilizados son: -
Ratio de Rotación de Inventarios.
-
Ratio de Periodo de pago a proveedores.
-
Ratio de Bancos y Caja.
-
Ratio de rotación de Activos.
-
Ratio de Rotación del Activo Fijo.
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MINSUR S.A. Minsur opera hace más de 40 años en el Sector Minero y se ha distinguido desde sus inicios por su compromiso con la responsabilidad empresarial y el desarrollo del País. Cumple con los más exigentes estándares de calidad y seguridad, emplea tecnología de última generación y se rige por la normativa ambiental vigente. a) Reseña Histórica: Históric a: Nuestro origen se remonta a inicios del siglo XX, cuando Lampa Mining Company operaba en la región Puno. A partir de esta compañía y varias décadas más tarde, en 1966, se funda Minsur Sociedad Limitada, sucursal peruana de la minera Minsur Partnership Limited de Bahamas la que es adquirida en 1977 por el Grupo Breca para transformarla en Minsur S.A., una empresa de capitales 100% peruanos. Al momento de la adquisición adquisición y por algunos años más, el principal producto del
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b) Misión, Visión y Valores
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Gerencia en esas materias, validar el desempeño, los planes de desarrollo y sucesión de los reportes directos del Gerente General, entre otros. d) Cotización internacional de estaño (US$ por tonelada)
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f)
Unidades Mineras y proyectos 1. UM San Rafael El 2017 fue para San Rafael un periodo de consolidación en seguridad, logrando un récord histórico de un solo accidente incapacitante en todo el año. Además, la UM destacó en innovación por el excelente desempeño de la planta de preconcentración “Ore Sorting” que le permitió poner en valor una pil a de mineral
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3. UM Pucamarca Durante el 2017 Pucamarca se consolidó como la operación de tajo abierto más segura del país, logrando cerrar el año sin ningún accidente incapacitante. La producción de este periodo superó las 100 mil onzas de oro, en línea con el plan de minado del yacimiento. Pucamarca continúa destacando a nivel mundial por sus bajos costos de producción. El cash cost por tonelada tratada en el 2017 alcanzó US$ 4,3, incrementando 1% respecto al 2016 mientras que el cash cost
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