Financial Analysis

Producer of Shrimp
Diprocam
MEMBERS:
Valeria Agila
Andrea Granda
Fernanda Iiguez
Joselyn Oyervide

PRODUCER OF SHRIMP
"DIPROCAM"

DIPROCAM is a company dedicated to shrimp

production, part of the country's manufacturing
industry, Helping the country develop its exports to
countries in America, Europe and local demand.

 In April incomes rise because, sales were

made only this month.
Sales costs increase because, labor increase
and raw material purchases.
The utility is reflected in sales revenue less
costs. Increase in April but, decrease in
December.
The expenses to increase in December
because,
administrative
expenses
and
financial expenses are higher than in April, in
this month the interest of bank are paid.
The company has increased in net income in
April because, revenues are high and cost and
expenses are low. The company has positive
utility.

ANALYSIS OF PROFIST
In April 2016, there was an increase in profits compared to December
2015 profits were low. Because, they sold all shrimp previous months.
Also, should consider that the shrimp is harvested each 3 or 4 months,
which is why their profits always vary.

RECOMENDATION
DIPROCAM in April is observed an increase in accounts and
notes receivable because, Shrimp sales have not been fully
charged, So I recommend that charges are made 70% cash and
30% un one month.