Documentos de Académico
Documentos de Profesional
Documentos de Cultura
GANANCIA MARGINAL
GASTOS FIJOS
UTILIDAD
TOTAL
68,000.00
38,750.00
29,250.00
17,009.78 11,139.00
9,623.78
3,400.00
1,450.78
1,020.00
3,753.00 11,139.00
7,386.00
12,240.22
33,000.00
19,500.00
2,849.06
10,650.95
0.32
35,000.00
19,250.00
3,021.73
12,728.28
0.36
120.00
80.00
40.00
0.33
P.E.Q. PRECIO DE VENTA P.E.U
125,656.37 110 1,142
88,120.48 100 881
87,399.09 120 728
301,175.94 2,752
Total
301,175.94
205,036.94
96,139.00
16,139.00
80,000.00
INICIAL
LOS MISMOS, S.A. CASO "a"
P.E.Q. VARIOS PRODUCTOS
CONCEPTO "a" "b"
UNIDADES VENDIDAS 300.00 350.00
PRECIO DE VENTA 110.00 100.00
COSTO UNITARIO 65.00 55.00
PUNTO DE EQUILIBRIO A
GANANCIA MARGINAL
GASTOS FIJOS
UTILIDAD
TOTAL
68,000.00
38,750.00
29,250.00
17,009.78 11,139.00
9,623.78
3,400.00
1,450.78
1,020.00
3,753.00 11,139.00
7,386.00
12,240.22
33,000.00
19,500.00
2,849.06
10,650.95
0.32
35,000.00
19,250.00
3,021.73
12,728.28
0.36
120.00
80.00
40.00
0.33
Total
34,895.30
23,756.30
11,139.00
11,139.00
-
2019 "a" "b"
VENTAS 33,000.00 35,000.00
COSTO DE VENTAS 19,500.00 19,250.00
GANANCIA MARGINAL 13,500.00 15,750.00
GASTO DE OPERACIÓN
GASTOS DE VENTA
Comisiones sobre Ventas 5.00% 1,650.00 5.00% 1,750.00
Prestaciones Laborales 42.67% 704.06 42.67% 746.73
Combustibles 1.50% 495.00 1.50% 525.00
Gastos fijos de venta
GASTOS DE ADMINISTRACION
UTILIDAD
PUNTO DE EQUILIBRIO A
GANANCIA MARGINAL
GASTOS FIJOS
UTILIDAD
TOTAL
68,000.00
38,750.00
29,250.00
17,009.78 11,139.00
9,623.78
3,400.00
1,450.78
1,020.00
3,753.00 11,139.00
7,386.00
12,240.22
33,000.00
19,500.00
2,849.06
10,650.95
0.32
35,000.00
19,250.00
3,021.73
12,728.28
0.36
120.00
80.00
40.00
0.33
Total
32,853.00
21,714.00
11,139.00
11,139.00
-
INICIAL
LOS MISMOS, S.A. CASO "a"
P.E.Q. VARIOS PRODUCTOS
CONCEPTO "a" "b"
UNIDADES VENDIDAS 300.00 350.00
PRECIO DE VENTA 110.00 100.00
COSTO UNITARIO 65.00 55.00
PUNTO DE EQUILIBRIO A
A B
PRUEBA (PUNTO DE EQUILIBRIO
VENTAS 17,256.07 15,314.92
COSTO 11,686.57 9,745.42
GANANCIA MARGINAL
GASTOS FIJOS
UTILIDAD
TOTAL
68,000.00
38,750.00
29,250.00
17,009.78 11,139.00
9,623.78
3,400.00
1,450.78
1,020.00
3,753.00 11,139.00
7,386.00
12,240.22
33,000.00
19,500.00
2,849.06
10,650.95
0.32
35,000.00
19,250.00
3,021.73
12,728.28
0.36
Total
32,570.99
21,431.99
11,139.00
11,139.00
-
INICIAL
LOS MISMOS, S.A. CASO "a"
P.E.Q. VARIOS PRODUCTOS
CONCEPTO "a" "b"
UNIDADES VENDIDAS 300.00 350.00
PRECIO DE VENTA 110.00 100.00
COSTO UNITARIO 65.00 55.00