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[null,null,"HERES GESTION EMPRESARIAL"]
[null,null,2016]
[null,null,"EL CICLO OPERATIVO Y EL CICLO DE EFECTIVO"]
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[null,null,"CUENTAS",null,null,null,"SALDO INICIAL",null,null,null,"PROMEDIO",null,null,null,"SALDO FINAL"]
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[null,null,"Cuentas Por Cobrar",null,null,null,335931.29,null,null,null,{"$f":"(+G8+O8)/2","v":336874.33999999997},null,null,null,337817.39,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INV PROME",null,null,null,null,{"$f":"+CICLO!K7","v":237832.41499999992}]
[null,null,"Cuentas Por Pagar",null,null,null,217611.97,null,null,null,{"$f":"(+G9+O9)/2","v":200730.41499999849},null,null,null,183848.85999999699,null,null,null,"-"]
[null,null,"Ventas Netas",null,null,null,null,null,null,null,null,null,null,null,2647702.2999999998,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PLAZO DE INV","365 DIAS/ROT INVENT.",null,null,null,null,null,365,null,"/",{"$f":"+AR7","v":7.0646320435336811},null,"=",{"$f":"+AO10/AR10","v":51.665818934488975},null,"DIAS",null,null,"HACER QUE SEA LO MENOS POSIBLE"]
[null,null,"Costo Ventas",null,null,null,null,null,null,null,null,null,null,null,1680198.5]
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[null,null,null,null,null,"=",{"$f":"+CICLO!AU10","v":51.665818934488975},null,null,null,null,null,"=",null,{"$f":"+CICLO!AW15","v":46},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PM CXP > PM CXC"]
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[null,"ANALISIS:",null,null,{"$f":"+IF(AW20>AW15,\"OPTIMO\",\" \")","v":" "},null,null,{"$f":"+IF(AW20<AW15,\"DEFICIENTE\",\" \")","v":"DEFICIENTE"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"La empresa maneja un promedio de cobro de \",AW15, \" dias versus un promedio de pagos \",+AW20,\" dias, esto muestra un OPTIMO manejo del Flujo\")","v":"La empresa maneja un promedio de cobro de 46 dias versus un promedio de pagos 44 dias, esto muestra un OPTIMO manejo del Flujo"}]
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