Documentos de Académico
Documentos de Profesional
Documentos de Cultura
P
Ventas 100,000
(-) COSTO DE VENTA VARIABLE 25,000
(=) MC BRUTO 75,000
(-) GTOS VAR VTA 11,700
(=) MC TOTAL 63,300
(-)CF Y GF
CF PROD
GF OP
UT DE OP
3- Paso 1 Analisis Marginal
P
Ventas 100,000
(-) COSTO DE VENTA VARIABLE 25,000
(=) MC BRUTO 75,000
(-) GTOS VAR VTA 11,700
(=) MC TOTAL 63,300
(-)CF Y GF
CF PROD
GF OP
UT DE OP
1-Incrementa $9000
VARIABLE
FIJOS
VARIABLE
FIJOS
VARIABLE
FIJOS
VARIABLE
FIJOS
144740
51420
63,140
-
Estado de resultado por costeo directo
Q R S Total
180,000 220,000 500,000
36,000 120000 61000
144,000 100,000 219,000
15,000 24000 26,700
129,000 76,000 268,300
144740
51420
72,140 -9,000
144740
51420
50640 12500
ion de $12,500
144740
51420
73640 10500
10500
144740
51420
-33,460 96,600
96,600
144740
51420
65,640 2,500
o de $2500 -
144740
51420
106,440 -43,300
-43,300 -
Estado de resultado por costeo directo
Q R S Total
180,000 126,000 220,000 626,000
36,000 117,000 140000 71000
144,000 9,000 80,000 555,000
15,000 18,000 24000 44,700
129,000 -9,000 56,000 229,300
144740
51420
33,140 -30,000
-
144740
51420
189,140 126,000
nto de 126,000 -
144740
51420
-65,860 129,000
nto de 129,000
Estado de resultado por costeo directo
Q R S Total
180,000 126,000 220,000 626,000
36,000 70,200 120000 61000
144,000 55,800 100,000 565,000
15,000 18,000 24000 44,700
129,000 37,800 76,000 306,100
144740
51420
109,940 46,800
nto de 46,800
p
$25,000.00
$22,500.00 $2,600.00
Q
$36,000.00
$34,650.00 $4,890.00
R
$117,000.00
$22,680.00 $22,651.74
S
$120,000.00
$65,000.00 $22,800.00
$144,830.00 $52,941.74