PRESUPUESTO ESTATICO PRESUPUESTO FLE

RUBROS TINTO BLANCO ROSADO TOTAL TINTO

VENTA POR LITRO 1.500.00 200,000 300,000 2,000,000 $1,600,000
VENTAS 120,000,000 14,000,000 22,500,000 156,500,000 $128,000,000
COSTO VARIABLES 82,500,000 10,000,000 18,000,000 110,500,000 $88,000,000
MARGEN DE CONTRIBUCION 37,500,000 4,000,000 4,500,000 46,000,000 $40,000,000
COSTOS FIJOS TOTAL
PRODUCCION 20,000,000
ADM Y VENTAS 10,000,000
TOTAL DE COSTOS FIJOS 30,000,000
UTILIDASD DE EJERCICIO 16,000,000
 PRESUPUESTO FLEXIBLE VARIACION PRESUPUESTO REAL
BLANCO ROSADO TOTAL TINTO BLANCO ROSADO
$250,000 250.000 2.100.000 $1,600,000 $250,000 $250,000
$17,500,000 18.750.000 164.250.000 F $131,200,000 $17,500,000 $18,000,000
$12,500,000 15.000.000 115.500.000 D $92,800,000 $12,000,000 $15,000,000
$5,000,000 3.750.000 48.750.000 F $38,400,000 $5,500,000 $3,000,000
TOTAL
20,000,000
10,000,000
30,000,000
18,750,000
2,750,000 F
TO REAL VARIACION
TOTAL
$2,100,000
$166,700,000 F
$119,800,000 D
$46,900,000 D
TOTAL
21,400,000 D
9,500,000 F
16,000,000 D
16,000,000
-2,750,000 D