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MC PV-CV
60-50 10
%Mcu PV-CV
PV
X = 500000
10
X = 500,000.00
0.16666666666667
X = CF+ UD
MC
X = 500,000 + 500,000
10
X = 1,000,000.00 100,000 UNIDADES
10
X = CF+ UD
% MC
X = 500,000+ 500,000
0.16666666666667
MARGEN DE SEGURIDAD
MS = Ventas reales - X
MS = 6,000,000.00 - ###
MS = 3,000,000.00
% MARGEN DE SEGURIDAD
%MS = -49%
GAO = MC UNIDADES
UTILIDAD
MC PV-CV PV-CV
X = 180,000.00 180,000.00
900 1200
X = 180,000.00 180,000.00
0.6 0.8
X = CF+ U
MC
X = 180,000 + 45,000
900
X = 225,000.00 250
900
X = CF+ U
% MC
X = 180,000 + 45,000
0.6
X = 225000 375,000.00
0.6
MC PV-CV
5-2.25 2.75
%Mcu PV-CV
PV
X = 90,000.00
2.75
X = 90,000.00
0.55
X = CF+ UD
MC
X = 90,000+25,000
2.75
X = 115,000.00 41,818 UNIDADES d)
2.75
X = CF+ U
% MC
X = 90,000+25,000
0.55
X ACTUAL U- DESEADA
Ventas 163,636.36 150,000.00 209,090.91
(-) Costo variable 73,636.36 67,500.00 94,090.91
Margen de Contribución 90,000.00 82,500.00 115,000.00
Costo fijos 90,000.00 90,000.00 90,000.00
PERDIDA 0.00 7,500.00 25,000.00
e d
b)
SOLUCION 4.6
CUADERNO 100 CUADERNO 200
UNIDADES 10,000 50,000 60,000
PRECIO DE VENTA UNITARIO 30 50
COSTO VARIABLE UNITARIO 10 10
COSTOS FIJOS MENSUALES 1,700,000
X = 1700000
36.67
X = 1,700,000 + 200,000
36.67
A)
B)
46,364 51,818
X UD
2,163,636.36 2,418,181.82
463,636.36 518,181.82
1,700,000.00 1,900,000.00 36.67 MC PONDERADO
1,700,000.00 1,700,000.00
0.00 200,000.00
SOLUCION 4.8
VULCANO
Costos fijos 9,000.00 4,500.00
Precio venta por unidad 2800 2800
Costo variables por unidad 2100 2324 224
MC PV-CV MC
2800-2100 700
X = 9000 X =
700
X = 9,000.00 12.86 X =
700
X = 9,000.00 X =
0.25
X = 9,000.00 36,000.00 X =
0.25
1 2 1
12.86 9.45 50.00
Ventas 36,000.00 26,470.59 140,000.00
- Costo variable 27,000.00 21,970.59 105,000.00
Margen de contribución 9,000.00 4,500.00 35,000.00
- Costo fijos 9,000.00 4,500.00 9,000.00
Utilidad 0.00 0.00 26,000.00
elijo
PV-CV
2800-2324 476
PV-CV
PV
2800-2324 0.17
2800
4500
476
4,500.00 9.45
476
4,500.00
0.17
2
50.00
140,000.00
116,200.00
23,800.00
4,500.00
19,300.00
1