BOMBONES COCO BOMBONES CARAMELO

Unidades 22,000 28,000

cantidad precio unit mercado
Precio de Venta 150 180 coco 3,300,000.00
Costo Variable caramelo 5,040,000.00
Materiales 8,340,000.00
Jarabe 50 0.13 6.50 7.15 CV
Azucar 30 0.08 2.40 2.64 2,571,309.01
Chocolate 10 0.30 3.00 3.30 3,740,447.90
Coco 20 0.60 12.00 13.20 6,311,756.91
Sabores 1 1.00 1.00 1.10 1,577,939.23
Mano Obra
Bombones de coco 18 2.50 45.00
Bombones de caramelo 20 2.60 52.00 2,571,309.01
CIF 3,740,447.90
Bombones de coco 18 1.70 30.60
Bombones de caramelo 20 1.80 36.00 2,571,360.00
Energia 16.38 18.20 3,740,520.00
Total Variables 116.88 133.59
Margen de Contribución 33.12 46.41
% Participación 0.40 0.60
MCP 13.11 28.05 41.15 MCP
mcu mcu
Costos Fijos total desembolsados
Depreciación 225,000.00 0
Seguros 275,000.00 275,000.00 cf
Servicios Públicos 130,000.00 130,000.00 mcp
Alquiler 155,000.00 155,000.00
CF de Energia 53.13 53.13
Total 785,053.13 560,053.13

Costos Variables 6,311,756.91 CFDiarios 26168.4377682403

Utilidad deseada 25% 1,577,939.23 Utilidad Diaria 52597.974248927 70199.33 N
 0
inciso a) Punto equilibrio 19,076 inciso b) Unidades a vender 70,199
BOMBONES COCO 7,548 BOMBONES COCO 27,777
BOMBONES CARAMELO 11,528 BOMBONES CARAMELO 42,423

Estado de Resultados BOMBONES COCO BOMBONES CARAMELO Total

Ventas 4,166,507.14 7,636,071.27 11,802,578.41 785,053.13
Costos Variables 3,246,477.99 5,667,128.32 8,913,606.30
Margen de Contribución 920,029.15 1,968,942.95 2,888,972.10 2,103,918.97
Costos Fijos 785,053.13 525,979.74 0.25
UAISR 2,103,918.97 1,577,939.23 un
ISR 525,979.74
UN 1,577,939.23

inciso c) unidades a vender 27,500 Flujo entradas BOMBONES COCO BOMBONES CARAMELO Total
BOMBONES COCO 10,881.19 ventas 1,632,178.66 2,991,338.35 4,623,517.01
BOMBONES CARAMELO 16,618.55 costo venta 1,271,768.40 2,220,028.82 3,491,797.21
costos fijos 560,053.13
Impuesto renta 86,666.67
disponibilidad 485,000.00
%
40%
60%

57,419
38,152
28,662

2,362,992.36
41.15 57,424
785,053.13 2,103,918.97 2,888,972.11
41.15

70,199
 Y X
Mes Costos Totales Horas de Produccion xy x2
enero 585.00 650 380,250 422,500
febrero 545.00 520 283,400 270,400
marzo 735.00 720 529,200 518,400
abril 695.00 690 479,550 476,100
Total 2,560.00 2,580.00 1,672,400.00 1,687,400.00

b= 84,800 0.9099 0.9099

93,200

a= 53.13

y=a+bx
y= 781.03