Documentos de Académico
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Documentos de Cultura
01
inciso a)
ventas
costos variables
contribucin marginal
costos fijos
utilidad operativa
(200,000* 20)
(200,000*15)
4,000,000.00
3,000,000.00
1,000,000.00
500,000.00
500,000.00
inciso b)
ventas
costos variables
contribucin marginal
costos fijos
utilidad operativa
(240,000*20)
(240,000*15)
4,800,000.00
3,600,000.00
1,200,000.00
500,000.00
700,000.00
(170,000*20)
(170,000*15)
3,400,000.00
2,550,000.00
850,000.00
500,000.00
350,000.00
(200,000*22)
(200,000*15)
4,400,000.00
3,000,000.00
1,400,000.00
500,000.00
900,000.00
(200,000*19)
(200,000*15)
3,800,000.00
3,000,000.00
contribucin marginal
costos fijos
utilidad operativa
800,000.00
500,000.00
300,000.00
(200,000*20)
(200,000*16.50)
4,000,000.00
3,300,000.00
700,000.00
500,000.00
200,000.00
(200,000*20)
(200,000*12)
4,000,000.00
2,400,000.00
1,600,000.00
500,000.00
1,100,000.00
(200,000*20)
(200,000*15)
4,000,000.00
3,000,000.00
1,000,000.00
560,000.00
440,000.00
(200,000*20)
(200,000*15)
4,000,000.00
3,000,000.00
1,000,000.00
460,000.00
540,000.00
(230,000*18)
(230,000*15)
4,140,000.00
3,450,000.00
690,000.00
500,000.00
190,000.00
(200,000*20)
(200,000*12.6)
4,000,000.00
2,520,000.00
1,480,000.00
600,000
880,000.00
Ejercicio No. 02
inciso a)
30% de 40=12
40-12=28
costo variable=28
inciso b)
120,000
40-28
10,000.00
10,000*40
40,000
XE
SE
10,000
400,000
inciso c)
120,000+24,000
40-28
144,000
12
12,000*40
12,000
480,000
XE
SE
12,000
480,000
inciso d)
28
x
60
100
46.66666667
120,000
46.66666667-28
2,543.428571
2543.428571*46.66666667
118,693.33
XE
SE
2,543.42857
118,693.33
inciso e)
120,000
40-28
10,000
10,000*40 400,000
x
25,000
100
75
120,000+33,333.33333
153,333.33
12
153,333.33
12,777.78
para comprobar:
ventas (12,777.77778*40)
costos variables (12,777.77778*28)
contribucin marginal
costos fijos
utilidad Antes de Impuestos
impuestos
utilidad despues de Impuestos
511,111.1111
357,777.78
153,333.3333
120,000.00
33,333.333325
8,333.333331
25,000.00
Ejercicio No. 08
792,000
20-14
132,000
132,000*20
2,640,000
Punto de Equilibrio
XE 132,000
SE 2,640,000
VENTAS (180,000*20)
costos variables (180,000*14)
contribucin marginal
costos fijos
utilidad operativa
3,600,000
2,520,000
1,080,000
792,000
288,000
142,000
142,000*20
2,840,000
ventas (142,000*20)
costos variables (142,000*14)
contribucion marginal
costos fijos
utilidad operativa
2,840,000
1,988,000
852,000
792,000
60,000
100
70
920,571.43
153,428.5714
153428.5714*20
ventas (153,428.5714*20)
costos variables (153,428.5714*14)
contribucion marginal
costos fijos
utilidad operativa
impuestos
utilidad antes de impuestos
3,068,571.4290
3,068,571.429
2,148,000.00
920,571.429
792,000
128,571.429
38,571.43
90,000.00
XE
SE
1,072,246.15
53,612.3077
1,072,246.15
53,612.30769