Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Saludo:
Estimados Estudiantes el análisis del punto de equilibrio ayuda a las empresas a
presupuestar y diseñar estrategias que permitan tanto a corto, mediano y largo
plazo determinar el potencial de la generación de beneficios económicos de la
actividad económica desarrollada por la empresa y en este foro vamos a hallar y
analizar un punto de equilibro según el ejemplo propuesto
Indicación de actividades
Los invito a participar a tiempo y no dejar para última hora, con el propósito de
evitar inconvenientes.
Consigna
Cada estudiante debe argumentar previa lectura, con el fin de fundamentar el texto
escrito de su participación. Por tanto, debe leer información sobre el tema a
desarrollar antes de dar su aporte
Preguntas
PREGUNTA 1 - La compañía XY Ltda., desea conocer las unidades a vender y su
correspondiente ingreso, si los costos fijos fueron 18.000.000 pesos, el precio de
venta 30.000/unidad y los costos variables 11.000/unidad. Además, desea obtener
una utilidad después de impuestos (utilidad Neta) de 4.000.000. La tasa de renta
es según la normatividad vigente del 39%. Elabore el estado de resultados del
período comprendido entre el 1 de enero al 31 de diciembre de 2019. Explique el
punto de equilibrio en un párrafo.
Bibliografía:
Rincon,C (2011); Costo para pyme, Ecoe EdicionesRecuperado de: https://www-
ebooks7-24-com.loginbiblio.poligran.edu.co/?il=51&pg=35 (Enlaces a un sitio externo.)
PREGUNTA 2 - According with the paper "Finding Budget Flexibility - or Not: The
Impact of Fixed and Variable Cost" you should reading and creaded one
conclusion about the topics most important of paper.
Link:
https://login.loginbiblio.poligran.edu.co/login?url=http://search.ebscohost.com/login.
aspx?direct=true&db=buh&AN=112343415&site=ehost-live
Enter your username and password Polygram to access the article, next PDF full
Text
Texto
Finding Budget flexibility – or Not:
The impact of fixed and variable cost
In a time of reduced defense budgets, financial managers seek to optimize
budgetary resources while allowing the flexibility to absorb such reductions. Tom
Wilson explains that understanding both fixed and variable costs are fundamental
to establishing a budget’s flexibility.
Why we care?
Anyone participating in the federal budgeting process over the past few years has
most likely observed a general recurring trend in an increasingly competitive fiscal
environment- the defense budgets are getting smaller. If the budgetary reduction is
directly proportional to specific measureable events. Such as a reduction in
workload or a reduction in the price of goods or services, The relationally
comparative decrease in budgetary resources would be considered a resource-
neutral event and of no further material concern. The underilying (and often
unstated) assumption is that all budget resources are variable; any reduction to the
budget can be applied in a linear and equal relationship to the amount of goods or
services purchased. The fundamental fault with that ssumption is that it ignores the
fixed component of cost. The greater the amount of fixed cost, the less flexibility
within a budget, one must understand the components of cost: fixed cost and
variable cost.
COST COMPONENTS
Cost is often thought of as the price we pay to get a good service. The Merriam-
webster on-line dictionary defines cost as: the amount or equivalent paid or
charged for something, or the outlay or expenditure (as of effort or sacrifice) made
to achieve an object. There are two components to cost: fixed cost and variable
cost. In simple terms, the difference in the nature of a fixed or variable cost is
whether or not I have a choice in consumption. If I must do something – for a fact
of life or legal basis in which I have no a choice- It’s a fixed cost. I cannot forego
consumption and use variable cost resources to pay other bills. If I can choose
wether or not do something and/or control the amount consumed (to include doing
nothing/using none) It’s a variable cost.
I can forego consumption and use variable cost resources to pay toher bills.
Somes costs are a mixture that contains both fixed and variable components
This article shows us how important are the small data and the small variables that
directly and indirectly enter into the costs, it is important to carry out good planning
and good decision making for any project or activity of daily life, but for this we
must keep in mind that costs are fixed and cannot be substituted and that costs are
variable, to give a better handling of budgets.