Reposteria "La mejor"

Referencia PPTO. % PARTICIP. Precio Costo Margen de Margen

Ventas/mes Variable Distribucion Ponderado

TORTA ENVINADA 450 25.74% $49.00 $17.50 $31.50 $8.11

TORTA DE VAINILLA 560 32.04% $40.00 $15.50 $24.50 $7.85
CHESE CAKE 236 13.50% $35.00 $12.90 $22.10 $2.98
MIL HOJA 297 16.99% $29.00 $10.50 $18.50 $3.14
FLAN DE CARAMELO 205 11.73% $25.00 $9.90 $15.10 $1.77
TOTALES 1748 100.00% $111.70 $23.86

COSTOS Y GASTOS
VALOR
FIJOS/MES P.E.Qₓ= (COSTOS FIJOS)(%PARTICIPACIONₓ)
ARRIENDO $4,850.00 MARGEN PONDERADO TOTAL
SERVICIOS PUBLICOS $2,150.00
NOMINA $15,786.00 P.E.Qx$= (P.E.Qₓ)(PRECIO)
SEGUROS $1,800.00
FINANCIEROS $2,750.00 INGRESOS= COSTOS FIJOS + COSTOS VARIABLES
VIGILANCIA $1,285.00
COSTOS FIJOS TOTALES $28,621.00 $45,606.26 = $28,621.00 +
 PTO.
EQUILIBRIO PTO. Costo
EQUILIBRIO $ Variable total
Qₓ
309 $15,133.91 $5,404.97
384 $15,374.13 $5,957.47
162 $5,669.21 $2,089.51
204 $5,911.49 $2,140.37
141 $3,517.52 $1,392.94
1,200 $45,606.26 $16,985.26

ARTICIPACIONₓ)
ERADO TOTAL

$16,985.26