CASO PRACTICO 1

MP = 75,000

Saldo al SELECCIONADOS
cliente 31-Dec-17

A 85,000
B 1,200
C 300
D 250
E 2,100
F 96,000
G 1,245
H 78,800
I 2,100
J 460
K 390
L 3,190
M 120,200
N 1,750
RE 21,000
P 1,200
Q 1,350
R 3,500
S 2,700
T 8,900
U 1,590
V 1,560
W 1,370
X 3,050
Y 1,500
440,705 - TOTAL SELECCIONADO
440,705 NO SELECCIONADO

0% PORCENTAJE SELECCIONADO
100% PORCENTAJE NO SELECCIONADO
CASO PRACTICO 1 - RESOLUCIÓN
MP = 75,000

Saldo al SELECCIONADOS
cliente 31-Dec-17

A 85,000 85,000
B 1,200
C 300
D 250
E 2,100
F 96,000 96,000
G 1,245
H 78,800 78,800
I 2,100
J 460
K 390
L 3,190
M 120,200 120,200
N 1,750
RE 21,000
P 1,200
Q 1,350
R 3,500
S 2,700
T 8,900
U 1,590
V 1,560
W 1,370
X 3,050
Y 1,500
TOTAL 440,705 380,000 TOTAL SELECCIONADO
60,705 NO SELECCIONADO

86% PORCENTAJE SELECCIONADO

14% PORCENTAJE NO SELECCIONADO
CASO PRACTICO 2
MP = 75,000

Saldo al SELECCIONADOS
cliente 31-Dec-17

A 85,000
B 1,200
C 300
D 25,500
E 2,100
F 96,000
G 1,245
H 78,800
I 2,100
J 460
K 390
L 31,900
M 120,200
N 1,750
RE 21,000
P 1,200
Q 23,500
R 35,000
S 27,000
T 8,900
U 15,900
V 1,560
W 1,370
X 30,500
Y 1,500
614,375 - TOTAL SELECCIONADO
614,375 NO SELECCIONADO

0% PORCENTAJE SELECCIONADO
100% PORCENTAJE NO SELECCIONADO
CASO PRACTICO 2 - RESOLUCIÓN
MP = 75,000

Saldo al SELECCIONADOS
cliente 31-Dec-17

A 85,000 85,000
B 12,000
C 3,000
D 25,500 25,500
E 2,100
F 96,000 96,000
G 1,245
H 78,800 78,800
I 2,100
J 14,560
K 390
L 31,900 31,900
M 120,200 120,200
N 1,750
RE 21,000
P 1,200
Q 23,500
R 35,000 35,000
S 27,000 27,000
T 8,900
U 15,900
V 15,600
W 1,370
X 30,500 30,500
Y 15,000
669,515 529,900 TOTAL SELECCIONADO
139,615 NO SELECCIONADO

79% PORCENTAJE SELECCIONADO

21% PORCENTAJE NO SELECCIONADO
CASO PRACTICO 3
MP = 75,000
AZAR = 5,000

Saldo al SELECCIONADOS
cliente 31-Dec-17

A 45,000
B 13,200
C 14,500
D 12,100
E 9,800
F 7,600
G 5,600
H 3,400
I 2,100
J 17,300
K 11,900
L 7,200
M 4,500
N 9,800
RE 19,700
P 35,000
Q 13,700
R 4,500
S 2,700
T 8,900
U 15,900
V 15,600
W 13,700
X 30,500
Y 1,500
325,700 - TOTAL SELECCIONADO
325,700 NO SELECCIONADO

0% PORCENTAJE SELECCIONADO
100% PORCENTAJE NO SELECCIONADO
CASO PRACTICO 3 - RESOLUCIÓN
MP = 75,000 INTERVALO = IMPORTANCIA RELATIVA
AZAR= 5,000 CONFIANZA CONTROL INTERNO

Saldo al SELECCIONADOS 75,000 = 37,500

cliente 31-Dec-17 R= 2 subazar 2

A 45,000 (2) 40,000 45,000

B 13,200
C 14,500
D 12,100 (1) 4,800 12,100
E 9,800
F 7,600
G 5,600
H 3,400
I 2,100
J 17,300 (1) 13,100 17,300
K 11,900
L 7,200
M 4,500
N 9,800 (1) 9,000 9,800
RE 19,700
P 35,000 (1) 26,200 35,000
Q 13,700 (1) 2,400 13,700
R 4,500
S 2,700
T 8,900
U 15,900
V 15,600 (1) 12,500 15,600
W 13,700
X 30,500 (1) 19,200 30,500
Y 1,500 (16,800)
325,700 179,000 TOTAL SELECCIONADO
146,700 NO SELECCIONADO

55% PORCENTAJE SELECCIONADO

45% PORCENTAJE NO SELECCIONADO
CASO PRACTICO 4
MP = 75,000
AZAR= 5,000

Saldo al
cliente 31-Dec-17 R= 0.7 subazar R= 2 subazar R= 3 subazar

A 45,000
B 13,200
C 14,500
D 12,100
E 9,800
F 7,600
G 5,600
H 3,400
I 2,100
J 17,300
K 11,900
L 7,200
M 4,500
N 9,800
O 19,700
P 35,000
Q 13,700
R 4,500
S 2,700
T 8,900
U 15,900
V 15,600
W 13,700
X 30,500
Y 1,500
325,700

11
CASO PRACTICO 4 - RESOLUCIÓN
MP = 75,000
AZAR= 5,000

Saldo al
cliente 31-Dec-17 R= 0.7 subazar R= 2 subazar R= 3 subazar

A 45,000 (1) 40,000 (2) 40,000 (2) 40,000

B 13,200 (1) 3,200
C 14,500
D 12,100 (1) 4,800 (1) 4,800
E 9,800
F 7,600
G 5,600 (1) 2,800
H 3,400
I 2,100 (1) 1,157
J 17,300 (1) 13,100 (1) 600
K 11,900
L 7,200
M 4,500
N 9,800 (1) 9,000 (1) 9,000
RE 19,700 (1) 3,700
P 35,000 (1) 26,200 (1) 13,700
Q 13,700 (1) 13,114 (1) 2,400 (1) 2,400
R 4,500
S 2,700
T 8,900
U 15,900 (1) 9,400
V 15,600 (1) 12,500 (1) 0
W 13,700
X 30,500 (1) 19,200 (1) 19,200
Y 1,500 (729) (16,800) (4,300)
325,700

12
CASO PRACTICO 5
MP = 75,000
AZAR= 5,000

ESTRATO SUPERIOR

ESTRATO INFERIOR

Saldo al
cliente 31-Dec-01 R= subazar

A 45,000
B 13,200
C 14,500
D 12,100
E 9,800
F 7,600
G 5,600
H 3,400
I 2,100
J 17,300
K 11,900
L 7,200
M 4,500
N 9,800
O 19,700
P 35,000
Q 13,700
R 4,500
S 2,700
T 8,900
U 15,900
V 15,600
W 13,700
X 30,500
Y 1,500
325,700

14
CASO PRACTICO 5 - RESOLUCION
MP = 75,000
AZAR= 5,000

ESTRATO SUPERIOR

A 45,000
P 35,000
X 30,500

ESTRATO INFERIOR

Saldo al
cliente 31-Dec-01 R= subazar

A
B 13,200 (1) 8,200
C 14,500
D 12,100
E 9,800 (1) 7,100
F 7,600
G 5,600
H 3,400
I 2,100
J 17,300 (1) 5,600
K 11,900
L 7,200
M 4,500
N 9,800 (1) 1,500
O 19,700
P
Q 13,700
R 4,500 (1) 1,900
S 2,700
T 8,900
U 15,900
V 15,600 (1) 7,500
W 13,700
X
Y 1,500
215,200

15
CASO PRACTICO 6
MINI-MAX

costo entrada venta máxima venta maxima

Salas Butacas viernes a dom lunes a jueves viernes a dom lunes a jueves por semana
(U.S.dolares) (U.S.dolares) (U.S.dolares) (U.S.dolares) (U.S.dolares)
1 200 3.50 1.75
2 150 3.50 1.75
3 200 3.50 1.75
4 200 3.50 1.75
5 150 3.50 1.75
6 100 3.50 1.75
TOTAL 1,000 - - -

PRUEBA DEL TRIMESTRE

Semanas Valor en Valor máximo diferencia subazar

libros de venta

1 16,200
2 15,000
3 12,000
4 17,000
5 16,000
6 17,100
7 12,000
8 8,000
9 17,000
10 16,980
11 16,950
12 19,000
183,230 -

MP= 20,000
R= 2
AZAR= 2,000

17
CASO PRACTICO 3 - RESOLUCION
MINI-MAX

costo entrada venta máxima venta maxima

Salas Butacas viernes a dom lunes a jueves viernes a dom lunes a jueves por semana
(U.S.dolares) (U.S.dolares) (U.S.dolares) (U.S.dolares) (U.S.dolares)
1 200 3.50 1.75 2,100 1,400 3,500
2 150 3.50 1.75 1,575 1,050 2,625
3 200 3.50 1.75 2,100 1,400 3,500
4 200 3.50 1.75 2,100 1,400 3,500
5 150 3.50 1.75 1,575 1,050 2,625
6 100 3.50 1.75 1,050 700 1,750
TOTAL 1,000 10,500 7,000 17,500

PRUEBA DEL TRIMESTRE

Semanas Valor en Valor máximo diferencia subazar

libros de venta

1 16,200 17,500.00 1,300.00

2 15,000 17,500.00 2,500.00 1,800
3 12,000 17,500.00 5,500.00
4 17,000 17,500.00 500.00
5 16,000 17,500.00 1,500.00
6 17,100 17,500.00 400.00
7 12,000 17,500.00 5,500.00 5,200
8 8,000 17,500.00 9,500.00 4,700
9 17,000 17,500.00 500.00
10 16,980 17,500.00 520.00
11 16,950 17,500.00 550.00 (3,730)
12 19,000 17,500.00 (1,500.00)
183,230 26,770

MP= 20,000
R= 2
AZAR= 2,000

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CASO PRACTICO 5 (CONTINUACION)
ERRORES DETECTADOS EN DISTINTOS ESTRATOS

ESTRATO SUPERIOR

Saldo en diferencia saldo

libros examinado
A 45,000 0 45,000
P 35,000 5,000 30,000
X 30,500 0 30,500

ESTRATO INFERIOR

Saldo en diferencia saldo

libros examinado

13,200 900 12,300 6.8%

9,800 (2,300) 12,100

17,300 2,300 15,000 13.3%

9,800 - 9,800

4,500 1,500 3,000 33.3%

15,600 - 15,600

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