Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Producto
Produccin Kilogramos
Litros de nectar
Botellas de 250 ml
mes
Ao 1
Ao 2
9,013
63,454
54,080
380,723
108,160
761,446
15,864
95,181
190,362
Ao 3
Ao 4
Ao 5
111,837
783,336
115,640
814,105
119,572
841,785
195,834
203,526
210,446
Terreno
m2
300.00
30
Edificio
m2
200.00
280
Escritorios
No.
4.00
95
Sillas Giratorias
No.
4.00
35
Sillas Censa
No.
25
Armarios Metlicos
No.
2.00
80
Archivador
No.
5.00
85
No.
5.00
60
Computadoras
No.
4.00
550
Impresora Multifuncional
No.
1.00
600
Balanza
No.
1.00
800
Empaquetador
No.
1.00
3,500
No.
2.00
400
Despulpadora
No.
1.00
2,500
Marmita
No.
1.00
1,500
Envasador
No.
1.00
12,400
Enroscador
No.
1.00
1,950
No.
1.00
20,000
Muebles y Enseres
Equipos de Oficina
Telfonos
Equipos de Computacin
Maquinaria y Equipo
Vehculo
Camin
Total Inversiones
9,000
56,000
380
140
150
160
425
300
2,200
600
800
3,500
800
2,500
1,500
12,400
1,950
20,000
112,805
Unidad
Ao 1
Precio
Cant
0.0004
Ao 2
valor
Cant
Ao 3
valor
Cant
Ao 4
valor
Cant
Ao 5
valor
Cant
valor
TOTAL
1
95,181
1
190,362
1
196,834
1
203,526
1
210,446
UM
m2
m2
300.00
200.00
30
280
No.
No.
No.
No.
4.00
4.00
95
35
25
2.00
80
Archivador
Equipos de Oficina
Telfonos
Equipos de Computacin
Computadoras
Impresora Multifuncional
Maquinaria y Equipo
No.
5.00
85
No.
5.00
60
No.
No.
4.00
1.00
550
600
Balanza
No.
No.
No.
No.
No.
No.
No.
1.00
1.00
2.00
1.00
1.00
1.00
1.00
800
3,500
400
2,500
1,500
12,400
1,950
No.
1.00
30,000
Empaquetador
Mesa de Trabajo acero inoxidable
Despulpadora
Marmita
Envasador
Enroscador
Vehculo
Camin
Total Inversiones
Muebles y Enseres
Escritorios
Sillas Giratorias
Sillas Censa
Armarios Metlicos
Archivador
Equipos de Oficina
Telfonos
Equipos de Computacin
380
140
150
160
425
10
10
10
10
10
10%
10%
10%
10%
10%
300
10
10%
Computadoras
Impresora Multifuncional
Maquinaria y Equipo
Balanza
Empaquetador
Mesa de Trabajo acero inoxidable
Despulpadora
Marmita
Envasador
Enroscador
Vehculo
TOTAAL DEPR. ANUAL
DEPRC MENSUAL
2,200
600
3.33
3.33
3%
3%
800
3,500
800
2,500
1,500
12,400
1,950
30,000
10
10
10
10
10
10
10
5
10%
10%
10%
10%
10%
10%
10%
20%
AL (AO 0)
PARCIAL
9,000
56,000
TOTAL
9,000
56,000
1,255
380
140
150
160
425
300
300
2,200
600
2,800
800
3,500
800
2,500
1,500
12,400
1,950
23,450
30,000
30,000
122,805
122,805
E MERCADO
DEPR. ANUALDEPR. 5 AOS
2,800.00
VALOR LIBROS
VALOR MERCADO
9,000
13,500
14,000.00
42,000
67,200
38.00
14.00
15.00
16.00
42.50
190.00
70.00
75.00
80.00
212.50
190
70
75
80
213
190
70
75
80
213
30.00
150.00
150
150
660.66
180.18
2,200.00
600.00
0
0
0
0
80.00
350.00
80.00
250.00
150.00
1,240.00
195.00
6,000.00
12,141.34
1,011.78
400.00
1,750.00
400.00
1,250.00
750.00
6,200.00
975.00
30,000.00
59,302.50
400
1,750
400
1,250
750
6,200
975
0
63,503
400
1,750
400
1,250
750
6,200
975
15,000
108,203
FACTOR DE CONVERSION DE MP A PT
1ml de nctar de mashua
PROYECCION DE VENTAS
AOS
AO 1
CANTIDAD
PRECIO
95,181
AO
AO
AO
AO
2
3
4
5
190,362
196,834
203,526
210,446
FRASCOS
1
1
1
1
FACTOR
95,181
0
2,855.43
0
1,903.62
597.59
190,362
-2,855.43
5,710.86
-1,903.62
3,807.24
597.59
597.59
597.59
597.59
597.59
196,834
-5,710.86
5,905.02
-3,807.24
3,936.68
597.59
597.59
597.59
597.59
597.59
203,526
-5,905.02
6,105.78
-3,936.68
4,070.52
597.59
597.59
597.59
597.59
597.59
210,446
-6,105.78
6,313.38
-4,070.52
4,208.92
597.59
597.59
597.59
597.59
597.59
597.59
597.59
FINANCIAMIENTO DE INVERSIONES
RUBROS
AO 0
ACTIVOS FIJO
CAPITAL DE TRABAJO
TOTAL
PORCENTAJE
o mashua
lo de mshua
CUOTA O RE
T. GRAMOS MP
1,706,376
3,412,753
3,528,781
3,648,753
3,772,813
CUOTA O RE
1 - (1+0,105)^
T. GRAMOS MP
1,137,584
2,275,169
2,352,521
2,432,502
2,515,209
Valor
843
1,702
1,749
1,809
1,814
TOTAL
95,181
190,362
196,834
203,526
210,446
MP gr.
PRECIO
VALOR
56,879,214
0.0004
22,751.69
1,706,376
0.0004
682.55
1,137,584
59,723,174
59,723.17
0.0004
455.03
23,889.27
23,889.27
113,758,428
-1,706,376
3,412,753
-1,137,584
2,275,169
116,602,388
116,602
0.0004
0.0004
0.0004
0.0004
0.0004
117,626,030
-3,412,753
3,528,781
-2,275,169
2,352,521
117,819,410
117,819
0.0004
0.0004
0.0004
0.0004
0.0004
121,625,102
-3,528,781
3,648,753
-2,352,521
2,432,502
121,825,056
121,825
0.0004
0.0004
0.0004
0.0004
0.0004
125,760,425
-3,648,753
3,772,813
-2,432,502
2,515,209
125,967,191
125967.19128
0.0004
0.0004
0.0004
0.0004
0.0004
0.40
0.4
0.4
0.4
0.4
45,503.37
-682.55
1,365.10
-455.03
910.07
46,640.96
46,640.96
47,050.41
-1,365.10
1,411.51
-910.07
941.01
47,127.76
47,127.76
48,650.04
-1,411.51
1,459.50
-941.01
973.00
48,730.02
48,730.02
50,304.17
-1,459.50
1,509.13
-973.00
1,006.08
50,386.88
50,386.88
E 250 ML)
AO 3
196,834
-3,807.24
3,936.68
196,963
AO 4
203,526
-3,936.68
4,070.52
203,660
AO 5
210,446
-4,070.52
4,208.92
210,584
TO DE INVERSIONES
TOTAL
PRESTAMO
122,805
15,780
138,585
100
47805
47,805
34%
C. PROPIO
75,000
15,780
90,780
66%
A
-------------1 - (1+i)^-n
-----------i
47805
-------------- =
1 - (1+0,105)^-5
-----------0.105
47,805.00
----------3.7429
12,772
12,772
12,772
12,772
12,772
CAPITAL
PAGADO
7,753
8,566.84
9,466.36
10,460.33
11,558.66
47,805
12,772
SALDO
DEUDA
40,052
31,485.36
22,018.99
11,558.66
0.00
UNIDAD
INVENRARIO INICIAL DE MP
+ COMPRAS DE MP
= MP DISPONIBLE PARA LA TRANSFORMACION
- INVENTARIO FINAL DE MP
= MP DIRECTA UTILIZADA
+ MANO DE OBRA DIRETA
= COSTO PRIMO
+ COTOS INDIRECTOS DE PRODUCCION
Kg
Kg
$
$
$
$
kg
REMUN
REMUN
$
$
$
$
$
$
PRECIO
AO 1
AO 2
AO 3
CANTIDAD VALOR
CANTIDAD
VALOR
CANTIDAD
0.4
0
0
2,844
1,138
5,688
0.40
59,723
23,889
116,602
46,641
117,819
23,889
47,779
0.40
2,844
1,138
5,688
2,275
5,804
22,752
45,503
450
6
2,700
12
5,400
12
25,452
50,903
5
35
24
13
96
48
24
8
480
1,680
576
104
192
96
48
16
960
3,360
1,152
208
192
96
48
16
950
5,700
12
11,400
12
150
75
200
60
1,011.78
6
6
6
6
6
900
450
1,200
360
6,071
17,521
42,972
0
42,972
0
42,972
0
42,972
843
42,130
0.44
36,059
12
12
12
12
12
1,800
900
2,400
720
12,141
35,041
85,945
0
85,945
0
85,945
843
86,787
1,702
85,085
0.45
72,944
12
12
12
12
12
97,085
0
97,085
1,904
95,181
22,752
2,700
480
192,266
1,904
194,169
3,807
190,362
196,963
3,807
200,771
3,937
196,834
1,680
576
104
5,700
900
450
1,200
360
6,071
42,972
0
42,972
842.60
42,129.76
250
95,181
95,181
56,879,214
#REF!
AO 4
AO 5
VALOR
CANTIDAD VALOR
CANTIDAD VALOR
2,275
5,881
2,353
6,081
2,433
47,128
121,825
48,730
125,967
50,387
49,403
51,083
52,819
2,322
6,081
2,433
6,288
2,515
47,081
48,650
50,304
5,400
12
5,400
12
5,400
52,481
54,050
55,704
960
3,360
1,152
208
192
96
48
16
960
3,360
1,152
208
192
96
48
16
960
3,360
1,152
208
11,400
12
11,400
12
11,400
1,800
900
2,400
720
12,141
35,041
87,523
0
87,523
0
87,523
1,702
89,225
1,750
87,475
0.44
75,334
12
12
12
12
12
1,800
900
2,400
720
12,141
35,041
89,091
0
89,091
0
89,091
1,749
90,841
1,809
89,032
0.44
76,891
12
12
12
12
12
1,800
900
2,400
720
12,141
35,041
90,746
0
90,746
0
90,746
1,809
92,554
1,814
90,741
0.43
78,599
47,081
5,400
960
203,660
3,937
207,597
4,071
203,526
48,650
5,400
960
210,584
4,071
214,655
4,209
210,446
50,304
5,400
960
3,360
1,152
208
3,360
1,152
208
3,360
1,152
208
11,400
11,400
11,400
1,800
900
2,400
720
12,141
87,523
1,702
89,225
1,749.50
87,475.07
1,800
900
2,400
720
12,141
89,091
1,749
90,841
1,808.78
89,031.91
1,800
900
2,400
720
12,141
90,746
1,809
92,554
1,813.72
90,740.57
ESTADO DE RESULTADOS
RUBROS
VENTAS
- COSTO DE VENTAS
= UTILIDAD BRUTA EN VENTAS
+ GASTOS OPERACIONALES
+ GASTOS DE ADMINISTRACION
GERENTE GENERAL
SECRETARIA
CONTADOR
GUARDIA
UNIDAD
250 ML
REMUN.
SUMINISTROS DE OFICINA
TELEFONO-INTERNET
SERVICIOS BASICOS
DEPRECIACION
GASTOS DE CONSTITUCION
PERMISOS DE FUNCIONAMIENTO
GASTOS DE VENTAS
AGENTE DE VENTAS
DISTRIBUIDOR
GASTO PUBLICIDAD
MANTENIMIENTO CAMION
TOTAL GASTOS OPERACIONALES
UTILIDAD EN OPERACIN
- INTERESES
= UTLIDADES ANTES DE IMP. Y PARTICIP.
- 15% PARTICIPACION TRABAJADORES
= UTILIDADES ANTES DE IMPUESTOS
22% IMPUESTO A LA RENTA
= UTILIDAD NETA DESPUES DE IMPUESTOS
RESERVA LEGAL 10%
RESERVA ESTATUTARIA 5%
UTILIDADES RETENIDAS 35%
DISTRIBUCION DE PARTICIPACIONES 50%
PRECIO
1
1200
550
300
500
35
150
45
1,011.78
2500
60
950
550
500
450
AO 1
CANT.
VALOR
95,181
95,181
36,059
59,122
AO 2
CANT.
VALOR
190,362
190,362
72,944
117,418
AO 3
CANT.
VALOR
196,834
196,834
75,334
121,500
6
6
6
6
7,200
3,300
1,800
3,000
12
12
12
12
14,400
6,600
3,600
6,000
12
12
12
12
14,400
6,600
3,600
6,000
6
6
6
6
1
6
210
900
270
6,071
2,500
360
12
12
12
12
0
12
420
1,800
540
12,141
0
720
12
12
12
12
0
12
420
1,800
540
12,141
0
720
6
6
6
6
5,700
3,300
3,000
2,700
40,311
18,811
5,019.53
13,792
2,069
11,723
2,579
9,144
914
457
3,200
4,572
12
12
12
12
11,400
6,600
6,000
5,400
75,621
41,797
4,205.48
37,591
5,639
31,952
7,030
24,923
2,492
1,246
8,723
12,461
12
12
12
12
11,400
6,600
6,000
5,400
75,621
45,879
3,305.96
42,573
6,386
36,187
7,961
28,226
2,823
1,411
9,879
14,113
AO 4
CANT.
VALOR
203,526
203,526
76,891
126,635
AO 5
CANT.
VALOR
210,446
210,446
78,599
131,847
12
12
12
12
14,400
6,600
3,600
6,000
12
12
12
12
14,400
6,600
3,600
6,000
12
12
12
12
0
12
420
1,800
540
12,141
0
720
12
12
12
12
0
12
420
1,800
540
12,141
0
720
12
12
12
12
11,400
6,600
6,000
5,400
75,621
51,014
2,311.99
48,702
7,305
41,397
9,107
32,289
3,229
1,614
11,301
16,145
12
12
12
12
11,400
6,600
6,000
5,400
75,621
56,225
1,213.66
55,012
8,252
46,760
10,287
36,473
3,647
1,824
12,765
18,236
CAPITAL DE TRABAJO
RUBOS
COSTO DE VENTA EXCLUIDO DEPRECIACION
+ GASTOS DE ADMINISTRACION
GERENTE GENERAL
SECRETARIA
CONTADOR
GUARDIA
SUMINISTROS DE OFICINA
TELEFONO-INTERNET
SERVICIOS BASICOS
PERMISOS DE FUNCIONAMIENTO
GASTOS DE VENTAS
AGENTE DE VENTAS
DISTRIBUIDOR
GASTO PUBLICIDAD
MANTENIMIENTO CAMION
TOTAL AO
MES
GASTOS DE CONSTITUCION
INVENTARIO FINAL DE MP
INVENTARIO FINAL PT
CAPITAL DEL TRABAJO
AO 1
36,059
7,200
3,300
1,800
3,000
210
900
270
360
5,700
3,300
3,000
2,700
67,799
11,300
2,500
1,138
843
15,780
Costos
CAPITAL DE TRABAJO (CT) = ------------ * # das de desfase
360
CT =
CTG =
CTG =
67,799
-------180
* 30 =
BALANCE GENERAL
RUBROS
ACTIVO
ACTIVO CORRIENTE
BANCOS
INVERSIONS TEMPORALES
INVENTARIOS
TOTAL ACTIVO CORRIENTE
ACTIVO FIJO
TERRENO
EDIFICIO
MUEBLES Y ENSERES
EQUIPOS DE OFICINA
EQUIPOS DE COMPUTACION
MAQUINARIA Y EQUIPO
VEHICULO
TOTAL ACTIVO FIJO
DEPRECIACION ACUMULADA
TOTAL ACTIVO FIJO NETO
TOTAL ACTIVO
as de desfase
11,300
PASIVO
PASIVO CORRIENTE
15% TRABAJADORES POR PAGAR
22% IMPUESTO A LA RENTA
DIVIDENDOS POR PAGAR
TOTAL PASIVO CORRIENTE
PASIVO NO CORRIENTE
DEUDA LARGO PLAZO
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO
PATRIMONIO
CAPITAL SOCIAL
RESERVA LEGAL 10%
RESERVA ESTATUTARIA 5%
UTILIDADES RETENIDAS 35%
TOTAL PATRIMONIO
TOTAL PASIVO Y PATRIMONIO
AO 0
15,780
AO 1
AO 2
AO 3
AO 4
AO 5
29,261
59,002
67,154
75,574
83,094
3,041
3,977
4,071
4,241
4,329
9,000
56,000
9,000
56,000
9,000
56,000
9,000
56,000
9,000
56,000
9,000
56,000
1,255
300
2,800
23,450
30,000
122,805
0
122,805
1,255
300
2,800
23,450
30,000
122,805
6,071
116,734
1,255
300
2,800
23,450
30,000
122,805
18,212
104,593
1,255
300
2,800
23,450
30,000
122,805
30,353
92,452
1,255
300
2,800
23,450
30,000
122,805
42,495
80,310
1,255
300
2,800
23,450
30,000
122,805
54,636
68,169
138,585
145,996
163,595
159,606
155,884
151,263
2,069
2,579
4,572
9,220
5,639
7,030
12,461
25,130
6,386
7,961
14,113
28,460
7,305
9,107
16,145
32,557
8,252
10,287
18,236
36,775
47,805
47,805
47,805
40,052
40,052
49,272
31,485.36
31,485
56,615
22,018.99
22,019
50,479
11,558.66
11,559
44,116
0
0
36,775
90,780
90,780
914
457
4,572
96,724
145,996
90,780
2,492
1,246
12,461
106,980
163,595
90,780
2,823
1,411
14,113
109,127
159,606
90,780
3,229
1,614
16,145
111,768
155,884
90,780
3,647
1,824
18,236
114,487
151,263
90,780
138,585
PUNTO DE EQUILIBRIO
RUBROS
VOLUMEN PRDODUCCION
MP DIRECTA UTILIZADA
MANO DE OBRA DIRETA
UTENSILIOS DE COCINA (CUCHILLOS)
TINAS PLASTICAS
BALDES DE PLASTICO
PLASTICO PARA EMPAQUES
SUELDO JEFE DE PRODUCCION
ENERGIA ELECTRICA
SERVICIO DE AGUA
REPUESTOS Y MANTENIMIENTO
PERMISO DE FUNCIONAMIENTO
DEPRECIACION
GERENTE GENERAL
SECRETARIA
CONTADOR
GUARDIA
SUMINISTROS DE OFICINA
TELEFONO-INTERNET
SERVICIOS BASICOS
DEPRECIACION
PERMISOS DE FUNCIONAMIENTO
AGENTE DE VENTAS
DISTRIBUIDOR
GASTO PUBLICIDAD
MANTENIMIENTO CAMION
INTERESES
TOTAL COSTO
COSTO UNITARIO
PRECIO DEVENTA
INGRESOS
COSTO
TOTAL
190,362
45,503
5,400
960
3,360
1,152
208
11,400
1,800
900
2,400
720
12,141
14,400
6,600
3,600
6,000
420
1,800
540
12,141
720
11,400
6,600
6,000
5,400
4,205.48
165,772
0.871
CU
1
190,362
CF
PE = -------------PV - CVU
57,255
PE = -------------1 - 0,57
COSTO
FIJO
COSTO
VARIABLE
45,503
5,400
960
3,360
1,152
208
11,400
360
1,440
180
720
2,400
PUNTO DE EQUILIBRIO
200000
180000
720
12,141
14,400
6,600
3,600
6,000
420
1,800
108
12,141
720
160000
C
O
S
T
O
S
432
100000
80000
60000
40000
0
0
5,400
108,517
0.570
CVU
133,150.75
50000
6,000
120000
20000
11,400
6,600.00
4,205.48
57,255
0.301
CFU
140000
100000
150000
20000
UILIBRIO
COSTO
INGRESOS
TOTAL
I
CT
57,255
0
133,150.75 133,150.75
165,772
190,362
DE EQUILIBRIO
COSTO FIJO
COSTO VARIABLE
COSTO TOTAL
INGRESOS I
100000
150000
200000
AO 0
-122,805
-15,780
47805
-90,780
25.48%
AO 1
AO 2
95,181
190,362
36,059
72,944
59,122
117,418
7,200
3,300
1,800
14,400
6,600
3,600
3,000
210
900
270
6,071
2,500
360
6,000
420
1,800
540
12,141
0
720
5,700
3,300
3,000
2,700
40,311
18,811
5,019.53
13,792
2,069
11,723
2,579
9,144
6,071
11,400
6,600
6,000
5,400
75,621
41,797
4,205.48
37,591
5,639
31,952
7,030
24,923
12,141
-7,753
-8,566.84
7,462
28,497
AO 0
-122,805
-15,780
0
-138,585
21%
AO 1
AO 2
95,181
190,362
36,059
72,944
59,122
117,418
7,200
3,300
1,800
3,000
210
900
270
6,071
2,500
360
14,400
6,600
3,600
6,000
420
1,800
540
12,141
0
720
5,700
3,300
3,000
2,700
40,311
18,811
11,400
6,600
6,000
5,400
75,621
41,797
18,811
2,822
15,990
3,518
12,472
6,071
41,797
6,269
35,527
7,816
27,711
12,141
18,543
39,852
AO 3
AO 4
AO 5
196,834
203,526
210,446
75,334
76,891
78,599
121,500
126,635
131,847
14,400
6,600
3,600
14,400
6,600
3,600
14,400
6,600
3,600
6,000
420
1,800
540
12,141
0
720
6,000
420
1,800
540
12,141
0
720
6,000
420
1,800
540
12,141
0
720
11,400
6,600
6,000
5,400
75,621
45,879
3,305.96
42,573
6,386
36,187
7,961
28,226
12,141
11,400
6,600
6,000
5,400
75,621
51,014
2,311.99
48,702
7,305
41,397
9,107
32,289
12,141
-9,466.36
-10,460.33
11,400
6,600
6,000
5,400
75,621
56,225
1,213.66
55,012
8,252
46,760
10,287
36,473
12,141
63,503
15,780
-11,558.66
30,901
33,971
116,338
AO 3
AO 4
AO 5
196,834
203,526
210,446
75,334
76,891
78,599
121,500
126,635
131,847
14,400
6,600
3,600
6,000
420
1,800
540
12,141
0
720
14,400
6,600
3,600
6,000
420
1,800
540
12,141
0
720
14,400
6,600
3,600
6,000
420
1,800
540
12,141
0
720
11,400
6,600
6,000
5,400
75,621
45,879
11,400
6,600
6,000
5,400
75,621
51,014
11,400
6,600
6,000
5,400
75,621
56,225
45,879
6,882
38,997
8,579
30,418
12,141
51,014
7,652
43,362
9,540
33,822
12,141
56,225
8,434
47,792
10,514
37,277
12,141
63,503
15,780
42,559
45,964
128,701
10.50%
4.58
4.7
7.55
16.83
D*(kd)(1-t) + P*kc
WAC = ----------------------D*P
DONDE:
Deuda: D
Patrimonio: P
Tasa de inters: Kd
Tasa de impuestos: t
Tasa de rendimiento del inversionista: kc
47.805*(0,105)(1-3625 + 90.780*(0,1683)
WAC = -------------------------------------------------------47.805 + 90.780
WAC =
18,478.22
--------------- =
138,585.00
13.33%
1,285
VAN AL 30%
-90,780
5,740
16,862
14,065
11,894
31,333
-10,886
PRC
-90,780
-84,196
-62,008
AO 3
AO 4
AO 5
30,901
33,971
116,338
0.6870135989
0.6062062993
0.5349036436
62,230
20,186
21,229
20,593
62,230
-40,779
-20,186
20,187
0
1
X
0.32
3.89
26.7
PRC =
nor VANimayor
GESTION DE EMPRESAS
AF
CT
PRESTAMO
GRUPO:
0
-20,000
-4,000
FECHA:
AOS
2
5,000
4,500
11
4,500
11
4,500
11
49,500
49,500
49,500
13,000
3
13,500
26,500
13,000
3
13,500
26,500
13,000
3
13,500
26,500
350
7,000
2
9,000
16,350
350
7,000
2
9,000
16,350
350
7,000
2
9,000
16,350
20,350
22,500
42,850
20,350
22,500
42,850
20,350
22,500
42,850
CVU
CU
5
9.52
5
9.52
5
9.52
PAGO DE INTERESES
PAGO DE CAPITAL
-525
-811
-440
-896
-346
-990
COSTO DE PRODUCCION
COSTOS DE PRODCCION FIJOS
COSTO U. PRODUCCION VARIABLES
COSTO PRODUCCION VARIABLE
SUBTOTAL COSTO DE PRODUCCION
GASTOS DE ADMINISTRACION Y VENTAS
DEPRECIACION
OTROS GASTOS FIJOS DE AD. Y VENTAS
GASTO UNITARIO DE AD. Y VENTAS
SUTOTAL GASTOS VARIABLES AD. Y VENTAS
SUBTOTAL GASTOS AD. Y VENTAS
TOTAL COSTOS FIJOS
TOTAL COSTOS Y GASTOS VARIABLES
TOTAL COSTOS Y GASTOS
4,500
11
4,500
11
49,500
49,500
13,000
3
13,500
26,500
13,000
3
13,500
26,500
350
7,000
2
9,000
16,350
350
7,000
2
9,000
16,350
20,350
22,500
42,850
20,350
22,500
42,850
5
9.52
5
9.52
-242
-1,094
ETACION
-127
-1,209
15,000
4,000