d)

= (𝐶𝑜𝑠𝑡𝑜 𝑓𝑖𝑗𝑜+𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑑𝑒𝑠𝑒𝑎𝑑𝑎)/(𝑃𝑟𝑒𝑐𝑖𝑜 −𝐶𝑜𝑠𝑡𝑜

𝑥= (98,000+5,000)/(200 −120)=103,000/80=1,2
 e)

Variable
Materiales L 103.50 (100.00 + (10*1.15) + (10*1.20))
Gtos opera 200 10% L 20.00 11.5
L 123.50 12

𝑥= 98,000/(200−123.50)=1,281.05≈1,28

Precio Unidades
P.E en Lps L 200.00 1,282 L 256,400.00

f)

(𝐶𝑜𝑠𝑡𝑜 𝑓𝑖𝑗𝑜+ (𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑑𝑒𝑠𝑒𝑎𝑑𝑎)/((1−𝑡)))/(𝑃𝑟𝑒𝑐𝑖𝑜−𝐶𝑜𝑠𝑡𝑜 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒

𝑥= (97,000+ 10,000/((1−0.38)))/(200−120)= 1,415 𝑐𝑎𝑙𝑐𝑢𝑙𝑎𝑑

 a)

𝑥=(𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 )/(𝑃𝑟𝑒𝑐𝑖𝑜 −𝑐𝑜𝑠𝑡𝑜 𝑣𝑎𝑟𝑖𝑎

Fijo Valor meses

Mano de obra 5000 12
GIF 3000 12
Gastos oper.

Variable
Materiales
Gtos operato 200 10%

𝑥= 98,000/(200 −120 )= 98,0

Precio Unidades
200 1225

b)
% MC = MC ÷ Precio 40% (80.00/200.00)

𝐿𝑝𝑠 = (𝐶𝑜𝑠𝑡𝑜 𝑓𝑖𝑗𝑜 )/(% 𝑀𝐶)= 98,000

c) sustituimos por el estado resultados

Ventas L 200.00 1288

𝑒𝑐𝑖𝑜 −𝐶𝑜𝑠𝑡𝑜 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒)Menos Costo Variable L

Margen de Contribución
120.00 1288

Menos Costo Fijo

Utilidad de operación

03,000/80=1,287.5 ≅1,288 𝑐𝑎𝑙𝑐𝑢𝑙𝑎𝑑𝑜𝑟𝑎𝑠

10*1.15) + (10*1.20))
Transistores
Condensadores

281.05≈1,282 𝑐𝑎𝑙𝑐.

−𝐶𝑜𝑠𝑡𝑜 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒) 𝑡=𝑡𝑎𝑠𝑎 𝑑𝑒 𝑖𝑚𝑝𝑢𝑒𝑠𝑡𝑜

1,415 𝑐𝑎𝑙𝑐𝑢𝑙𝑎𝑑𝑜𝑟𝑎𝑠
𝑐𝑜𝑠𝑡𝑜 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒 )

anual
L 60,000.00
L 36,000.00
L 2,000.00
L 98,000.00

L 100.00
L 20.00
L 120.00

0 )= 98,000/80=1,225 𝑐𝑎𝑙𝑐𝑢𝑙𝑎𝑑𝑜𝑟𝑎𝑠

Ventas
L 245,000.00

𝐶)= 98,000/(40%)=245,000.00

L 257,600.00
L 154,560.00
L 103,040.00
L 98,000.00
L 5,040.00
 PE 11,487
b)
%
PE participacion Unidades
Damas 11,487 40% 4,595
Caballeros 11,487 15% 1,723
Niños 11,487 45% 5,169
11,487
Damas Caballeros Niños Total
Ventas L 1,378,440.00 L 861,525.00 L 516,915.00 L 2,756,880.00
Costo variables L 597,324.00 L 344,610.00 L 258,457.50 L 1,200,391.50
Margen de
L 781,116.00 L 516,915.00 L 258,457.50 L 1,556,488.50
Contribución
Costos fijos L 1,000,000.00
𝑥=(𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠+(𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑑𝑒𝑠𝑒

a)

Precio
Costo variables
Margen de
Contribución
x % Participación
Margen de
contribucion
ponderado

A = P + PN

Pasivo
(+) Capital
Activo
% Utilidad de activo
Utilidad Deseada

𝑥= (1,000,000+ 345,000/((1
(𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑑𝑒𝑠𝑒𝑎𝑑𝑎)/((1−𝑡)))/(𝑀𝐶 𝑝𝑜𝑛𝑑𝑒𝑟𝑎𝑑𝑜 )

Damas Caballeros Niños

L 300.00 L 500.00 L 100.00
L 130.00 L 200.00 L 50.00
L 170.00 L 300.00 L 50.00

40% 15% 45%

L 68.00 L 45.00 L 22.50 L 135.50 MC

ponderado

Ecuación contable

L 225,000.00 (15% s/ capital = 1,500,000 x 15%)

L 1,500,000.00
L 1,725,000.00
20%
L 345,000.00 (1,725,000 x 20%)

00+ 345,000/((1−0.38)))/135.50=11,487 𝑢𝑛𝑖𝑑𝑎𝑑𝑒𝑠

𝑜𝑛𝑑𝑒𝑟𝑎𝑑𝑜 )

𝑢𝑛𝑖𝑑𝑎𝑑𝑒𝑠