Periodo de conversión de cuentas por pagar / Payable conversion period

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Aquí se puede denotar que la empresa durante el año 2012, tuvo un periodo de -35.19, en el que debió haber convertido su materia en efectivo nuevamente, en el 2013 el periodo fue de -37.37, el hecho de que el plazo de conversión sea negativo, en realidad nos representa que la empresa está generando liquidez, puesto que la empresa está vendiendo sus productos más rápidamente, cobra los pagos más rápidos y se toma más tiempo para pagar a sus proveedores.

Análisis Gráfico/ Graphic analysis

Con respecto al año 2012:

Ciclo de Operación

[pic 15][pic 16]

[pic 17][pic 18][pic 19][pic 20][pic 21]

Ciclo de Conversión de Efectivo

[pic 22]

[pic 23][pic 24][pic 25]

Con respecto al año 2013:

Ciclo de Operación

[pic 26][pic 27]

[pic 28][pic 29][pic 30][pic 31][pic 32]

Ciclo de Conversión de Efectivo

[pic 33]

[pic 34][pic 35][pic 36]

Recomendaciones/ Recomendations.

1. As we saw, the conversion time inventory in both years ... are really good figures, and do not spend the month, however if a year compared with respect to each other, focusing on certain period of time

Then we have in 2013 was much better conversion time inventory 2014, which means a bad figure in 2014 compared to 2013, to which I can recommend the following: If you are not going to decrease the time it takes the inventory and sold, then at least we should try to keep it constant.

This can be, that almost ends meet, the remaining product being send directly to existing outlets to sell at lower prices.

2. Then note that in 2013 his term increased to pay suppliers with respect to 2012, but its conversion cycle increased due to the increase in accounts receivable and inventories, we can see that on average, the company Bimbo has 55 days in which the money is being held, and all money held reflects a poor utilization of finance, is recommended to be taken daily for a month to invest in sales strategies such as promotions, advertising, marketing to accelerate time sales of your product.

3. A company can reduce its working capital if its operating cycle accelerates. For example, a recovery strategy, such as credit card sales, which gives the client time to cancel but the money immediately enters the company or improve their production processes to finely adjust their inventories to the quantity of production.

The cash conversion cycle may indicate the time during which the company must obtain financing sources for working capital of the company.

To minimize the cash conversion cycle we can apply the following strategies:

• Rotate inventory as fast as possible without missing that cause lost sales.

• Collect accounts receivable as quickly as possible without losing sales due to very aggressive collection techniques.

• Manage time of shipping, processing and compensation to reduce them to charge the customer, and increase them to the suppliers.

• Pay accounts payable as slowly as possible without jeopardizing the credit rating of the company.

Conclusión / Conclution