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EJERCICIO # 1
CONCEPTO
ART # 1
ART # 2
Ventas
Precio de venta
Ventas importe
ART # 3
TOTAL
800
1000
400
$25.00
$30.00
$387.50
COSTO DE VENTAS
Materia directo
34000
Cargos indirectos
variables
Gastos variables
20000
Mano de obra
indirecta
14000
Gasto admon.
Variable
Artculo 1
100
Otros cargos
indirectos fijos
Artculo 2
200
$19500.00
$13600.00
23,500
20500
$16400.00
$9450.00
$4000.00
$3000.00
$40000.00
$47000.00
Artculo 3
500
5,000.00 $
4,000.00 $
25,000.00 $
34,000.00
Total horas
800
Cargos indirectos
5,000.00 $
4,000.00 $
23,950.00 $
32,950.00
Costo Total
$ 14,000.00 $ 11,000.00 $
88,950.00 $ 113,950.00
Utilidad Bruta
6,000.00 $ 19,000.00 $
66,050.00 $
91,050.00
7,000.00 $
8,000.00 $
25,000.00 $
40,000.00
Cdula 1
5,000.00 $
6,000.00 $
19,000.00 $
30,000.00
Artculo
$ 12,000.00 $ 14,000.00 $
44,000.00 $
70,000.00
100
25
2500
7900
$0.25
$1985.18
22,050.00 $
21,050.00
200
25
5000
15100
$0.25
$3794.46
500
25
12500
54600
$0.25
$13720.36
Gastos de venta
Gastos de admon
-$
6,000.00 $
5,000.00 $
Factor= gasto
variable/ total hrs
Horas
3
Total=
Concepto
Artculo 1
Ventas unidades
Artculo 2
800
25.00 $
Artculo3
1000
30.00 $
Ventas importes
387.50
$4000.00
$3000.00
$40000.00
$47000.00
Mano de obra
2,500.00 $
5,000.00 $
12,500.00 $
20,000.00
Cargos indirectos
2,000.00 $
1,500.00 $
20,000.00 $
23,500.00
TOTAL COSTOS DE
VENTA
8,500.00 $
9,500.00 $
72,500.00 $
90,500.00
9.5
181.25
2,000.00 $
3,000.00 $
15,500.00 $
20,500.00
1,600.00 $
2,400.00 $
12,400.00 $
16,400.00
Contribucin marginal
Porcentaje contribucin
marginal
7,900.00 $ 15,100.00 $
Total =
Material
Factor
Importe
7900
$0.18
$1384.54
$3000.00
0.5 $1500.00
15100
$0.18
$2646.39
$40000.00
0.5 $20000.00
54600
$0.18
Total =
$47000.00 Total =
$23500.00
Total =
Artculo
Ventas
Factor
Importe
Otros indirectos
Gastos de venta
Gastos de admon.
Costos fijos
t./contribucin m.
Punto de equilibrio
Punto de equilibrio en Precio de venta
valores
Artculo
A x B punto de
equilibrio
20000
0.1
2000
14574.7422680412
$25.00
582.9896907217
30000
0.1
3000
21862.1134020619
$30.00
728.7371134021
155000
0.1
15500
112954.25257732
$387.50
291.4948453608
205000 Total =
20500
Gastos de administracin
variable/ vtas. Impor.
1,425.26 $
2,724.23 $
962.05 $
1,838.85 $
6,649.10 $
9,450.00
20000
0.08
1,985.18 $
3,794.46 $
13,720.36 $
19,500.00
30000
0.08
2400
1,384.54 $
2,646.39 $
9,569.07 $
13,600.00
155000
0.08
12400
Artculo1
Ventas
TOTAL COSTOS X
GASTOS FIJOS
5,757.02 $ 11,003.93 $
39,789.05 $
56,550.00
Utilidad
2,142.98 $
14,810.95 $
21,050.00
ISR
7,367.50
PIU
2,105.00
Total =
4,096.07 $
$9569.07
$13600.00
77,600.00
14,000.00
Importe
Cdula 4
9,850.52 $
Factor
0.5 $2000.00
Total=
54,600.00 $
Contribucin marg.
$4000.00
251.00
COSTOS Y GASTOS
FIJOS
$
$19500.00
Gastos de admon.
Fija/contribucin
Cdula 8
Artculo
Importe
### $
20000
Cdula 3
Gastos variables
15.00
Artculo
Artculo
COSTO DE VENTAS
10.625
800 Total =
Cdula 2
Importe
Total
400
Precio ventas
Materia Prima
Factor
Gastos vta.
Fijos/contribucin
Cdula 7
Factor
Importe
205000 Total =
1600
16400
Cdula 5
Artculo
Contribucin marg.
Factor
Importe
7900
0.1804124 1425.2577
15100
0.1804124 2724.2268
54600
0.1804124 9850.5155
77600
Total =
Total =
14000
Otros cargos ind.
Fijos/contribucin m.
Cdula 6
Artculo
Contribucin marg.
1
7900
15100
54600
Factor
$0.12
Importe
$962.05
$0.12 $1838.85
$0.12 $6649.10
Total =
$9450.00
Ventas
34000
Gastos variables
20000
14000
23,500
800
1000
400
Precio de venta
$25.00
$30.00
$387.50
Ventas importe
$20000.00
$30000.00
$155000.00
$205000.00
$4000.00
$3000.00
$40000.00
$47000.00
5000
4000
25000
34000
5000
4000
23950
32950
14000
11000
88950
113950
6000
19000
66050
91050
7000
8000
25000
40000
Cdula 1
5000
6000
19000
30000
Artculo
12000
14000
44000
70000
100
25
2500
7900
$0.25
Utilidad (perdida)neta
-6000
5000
22050
21050
200
25
5000
15100
$0.25
$3794.46
500
25
12500
54600
$0.25
$13720.36
COSTO DE VENTAS
100
Artculo 2
200
$19500.00
Artculo 3
500
$13600.00
Total horas
800
Total=
Concepto
Ventas unidades
Precio ventas
Ventas importes
Artculo 1
Artculo 2
Artculo3
1000
400
25
30
387.5
20000
30000
155000
205000
$4000.00
$3000.00
$40000.00
$47000.00
2500
5000
12500
20000
$2000.00
$1500.00
$20000.00
$23500.00
8500
90500
9500
72500
10.625
9.5
181.25
Gastos variables
2000
3000
15500
20500
1600
2400
12400
16400
20000
Material
Factor
12100
14900
100400
15
15
251
7900
15100
54600
77600
Factor
Importe
$4000.00
0.5
$2000.00
7900
$0.18
$3000.00
0.5
$1500.00
15100
$0.18
$40000.00
0.5
$20000.00
54600
3
Total =
$47000.00 Total =
$23500.00
127400
Ventas
Factor
Importe
Artculo
Precio de venta
A x B punto de equilibrio
14574.7422680412
$25.00
582.9896907217
30000
0.1
3000
21862.1134020619
$30.00
728.7371134021
155000
0.1
15500
112954.25257732
$387.50
291.4948453608
205000 Total =
20500
0.3785365854
14000
Otros indirectos
$962.05
$1838.85
$6649.10
$9450.00
20000
0.08
Gastos de venta
$1985.18
$3794.46
$13720.36
$19500.00
30000
0.08
2400
Gastos de admon.
$1384.54
$2646.39
$9569.07
$13600.00
155000
0.08
12400
Cdula 4
Artculo1
Ventas
Total =
Factor
Importe
1600
205000 Total =
16400
56550
Artculo
Punto de equilibrio
2000
0.3522580645
Cdula 5
$9569.07
0.1
9850.5154639175
PIU
$2646.39
$13600.00
20000
0.5033333333
ISR
$1384.54
Total=
Utilidad
$0.18
Total =
Artculo
2724.2268041237
0.395
$1985.18
$19500.00
Cdula 8
Artculo
Cdula 3
Importe
Total =
Importe
1425.2577319588
Contibucin marginal
800 Total =
Cdula 7
Artculo
Artculo
Mano de obra
Importe
Cdula 2
Materia Prima
Factor
$9450.00
Total
800
COSTO DE VENTAS
Cargos indirectos
20500
$16400.00
Artculo 1
Contribucin marg.
Factor
Importe
7900
0.1804123711
1425.2577319588
15100
0.1804123711
2724.2268041237
54600
0.1804123711
9850.5154639175
Total =
77600
Total =
14000
Cdula 6
Artculo
Contribucin marg.
Factor
Importe
7900
$0.12
$962.05
15100
$0.12
$1838.85
54600
$0.12
$6649.10
Total =
$9450.00