Desarrollo Foro

Estado de Resultados del 01 Enero al 31 de

Diciembre de 2019
Ventas (1.292*30.000) 38.760.000

Costo de Ventas 6.557.377

Costos Fijos 18.000.000
Costo Variable 14.212.000
Total Costo de Venta 32.212.000

Utilidad bruta en
ventas 6.548.000
Impuesto 2.548.000
Utilidad Neta 4.000.000

2 . Explique el punto de equilibrio en un párrafo:

Punto de Equilibrio Costos Fijos

(Precio Venta Und-Costo venta Und)

PE: 18000000
30000-11000

PE: 18000000 947,36

=
19000

Es decir que se deben vender 947,36 unidades a 30.000 para un total de $28.420.800 para no
tener pérdidas ni ganancias

2. In companies or companies managers seek to optimize resources while

allowing flexibility to obtain reductions.
The greater the amount of the fixed cost, the less flexibility within
the budget to absorb a reduction.
In general terms the cost is the price we pay to obtain a good or
service.
The fixed cost must be differentiated from the variable cost:
 Fixed Cost: It is a good or service that I have to pay month by
month, it is an obligation.
 Variable Cost: It is something I can postpone or cancel later, we
must look at priorities to cancel; it's not like the fixed cost
that is mandatory
https://www.gerencie.com/estado-de-resultados.html

https://www.siigo.com/glosario-financiero/que-es-un-estado-de-resultados/

https://enciclopediaeconomica.com/punto-de-equilibrio/

https://www.google.com/search?client=firefox-b-d&q=traductor+google