MPD 8 COSTO UNITARIO DE PRODUCCIÓN

MODV 10 ABS. VARIABLE

CIFV 1 MPD 8 MPD 8
CIFF 1,155 MODV 10 MODV 10
GAVV 2 CIFV 1 CIFV 1
GAVF 850 CIFF 2.1
PRECIO 50 21.1 19
PT 550
UNID. VEN 550

EERR Abs EERR Variable

Ventas 27,500 Ventas 27,500
Costo venta 11,605 Costo Variable 11,550
Mg. bruto 15,895 Mg. contrib. 15,950
GAVV 1,100 CF 2,005
GAVF 850 util 13,945
util 13,945
Actualmente produce un total de 12.000 unidades y vende 10.000 unidades por período.
PT 12000
Unid. Vend. 10000
Costos de producción unitarios $ Costos unit. De prod.
MPD 30,000 Abs.
MODV 16,000 MPD 30,000
CIFV 8,000 MODV 16,000
CIFF 6,000 CIFV 8,000
Total 60,000 CIFF 6,000
Total 60,000
GAVV 10% VENTAS
VENTAS 34,000,000 GAVF
Adm. 48,000,000 GAVF

EERR Abs. EERR Variable

Ventas 900,000,000 Ventas 900,000,000
Costo prod. 600,000,000 Costos Variables 630,000,000
Mg. bruto 300,000,000 Mg. Cont. 270,000,000
GAVV 90,000,000 Costos Fijos 154,000,000
GAVF 82,000,000 Util. operac. 116,000,000
Util Operac. 128,000,000
dif. Util 12,000,000
stock 2,000
dif. Costo uni 6,000
12,000,000
 Variable
MPD 30,000
MODV 16,000
CIFV 8,000

54,000
Ejercicio Producción equivalente PDF
MPD+MOD+CIF $11,000,000 MOD $750,000 MPDA
MPD+MOD $8,750,000 MPD $8,000,000 PT 40,000
MOD+CIF $3,000,000 CIF $2,250,000 40,000 PP 40,000
MOD $750,000 UE 80,000
GAV 3% VENTAS
PT 40,000
Unid. Vend 30,000 $ UE
util 60% sobre el costo MPDA $1,600,000 80,000 $20
40% MOD MPDB $2,400,000 80,000 $30
PP 40,000 60% CIF MPDC $4,000,000 40,000 $100
20% MPDA MOD $750,000 56,000 $13
MPD 30% MPDB CIF $2,250,000 64,000 $35
50% MPDC $199
MPDB MPDC MOD CIF
40,000 40,000 40,000 40,000
40,000 0 16,000 24,000
80,000 40,000 56,000 64,000

Costo unitario de producción Abs.