4. La técnica de la escalera

Understanding Initial Balance in Business

Introduction to the Initial Balance

• The speaker introduces the concept of the "staircase technique," emphasizing a step-by-step approach to understanding initial balance in business.

• The focus is on consolidating previously discussed concepts and applying them to real-life scenarios, particularly in starting a company.

Establishing Company Capital

• The first balance sheet reflects a "capital escriturado" (written capital) of 100, which is available for use.

• To reach an investment total of 300, the company purchases a property valued at 100, maintaining consistency with previous balances.

Financing Investments

• The process of financing investments is outlined: first determining what is invested (the property), then how it will be financed.

• For the property purchase, 30 comes from cash reserves, leaving 70; long-term debt accounts for 60 and short-term debt for 10.

Adding Machinery to Assets

• After establishing the property assets, machinery costing 20 is introduced into the balance sheet.

• This machinery is financed through a combination of short-term (5) and long-term debt (15), adjusting overall debts accordingly.

Expanding Asset Base with Transportation

• Following machinery acquisition, transportation valued at 15 is added without immediate payment due to an agreement with suppliers.

• This results in an increase in long-term debt to 90 while maintaining other financial figures consistent with prior calculations.

Conclusion on Financial Procedures

• The speaker reiterates that each investment follows a similar pattern: invest first and then finance accordingly.