A) Costet total y Coste unitario

Costes de materias primas 48,000 €

Mano de obra directa 23,800 €
Costes fijos 45,000 €
Coste total 116,800 €
Coste unitario 116.80 €

B)
Ventas netas ###
coste de productos vendidos 93,440.00 €
Margen industrial 90,960.00 €
Margen comercial 77,600.00 €

C)
Beneficio por unidad 97 €
 Costes fijos
Gastos de administración y limpieza 12000
Suministros 8000
Gastos por mantenimiento de maquinaria 18000
Total 38000

TOTAL 152000

Coste variable unitario

Umbral rentabilidad
Precio de venta 125.5
Ventas netas 313750
Coste de productos vendidos 152000
Productos fabricados 2500
Umbral rentabilidad 475.594493116396
Margen industrial 161750
 Costes varianles
Consumo de materias primas A 58000
Consumo de materias primas B 18000
Mano de obra directa 25000
Gastos de almacenaje 13000
Total 114000
152000

45.6 Cose unitario 60.8

Chart Title
Uds CF CV CT IT
140,000.00
0.0 38,000.00 0.00 38,000.00 0.00
47.6 38,000.00 2,168.71 40,168.71 5,968.71
120,000.00 95.1 38,000.00 4,337.42 42,337.42 11,937.42
142.7 38,000.00 6,506.13 44,506.13 17,906.13
190.2 38,000.00 8,674.84 46,674.84 23,874.84
100,000.00
237.8 38,000.00 10,843.55 48,843.55 29,843.55
285.4 38,000.00 13,012.27 51,012.27 35,812.27
80,000.00 332.9 38,000.00 15,180.98 53,180.98 41,780.98
380.5 38,000.00 17,349.69 55,349.69 47,749.69
60,000.00
428.0 38,000.00 19,518.40 57,518.40 53,718.40
475.6 38,000.00 21,687.11 59,687.11 59,687.11
523.2 38,000.00 23,855.82 61,855.82 65,655.82
40,000.00 570.7 38,000.00 26,024.53 64,024.53 71,624.53
618.3 38,000.00 28,193.24 66,193.24 77,593.24
20,000.00 665.8 38,000.00 30,361.95 68,361.95 83,561.95
713.4 38,000.00 32,530.66 70,530.66 89,530.66
761.0 38,000.00 34,699.37 72,699.37 95,499.37
0.00
1 2 3 808.5
4 5 638,000.00
7 8 36,868.09
9 10 1174,868.09
12 13 14 15 ###
16 17 18 19 20
856.1 38,000.00 39,036.80 77,036.80 ###
CF CV CT IT
903.6 38,000.00 41,205.51 79,205.51 ###
951.2 38,000.00 43,374.22 81,374.22 ###
14 15 16 17 18 19 20 21
 Costes fijos
Alquiler del local 3900
Gastos de administración 2800
Gastos de limpieza 2600
Gastos generales 5700
Total 15000
Total 80500

Precio venta 18.9

Ventas netas 94500
coste de productos vendidos 80500
Productos fabricados 5000
Umbral de rentabilidad 2586.21
Margen industrial 14000
 Costes variables
Consumo de materias primas A 15600
Consumo de materias primas B 11800
Mano de obra directa 28600
Gastos de almacenaje 9500
Total 65500
80500
cote variable unitario 13.1
coste unitario 16.1

Uds CF CV CT IT
Chart Title
0.00 15000 0 15000 0
120000 258.62 15,000.00 3,387.93 18,387.93 4,887.93
517.24 15,000.00 6,775.86 21,775.86 9,775.86
775.86 15,000.00 10,163.79 25,163.79 14,663.79
100000 1034.48 15,000.00 13,551.72 28,551.72 19,551.72
1293.10 15,000.00 16,939.66 31,939.66 24,439.66
1551.72 15,000.00 20,327.59 35,327.59 29,327.59
80000 1810.34 15,000.00 23,715.52 38,715.52 34,215.52
2068.97 15,000.00 27,103.45 42,103.45 39,103.45
2327.59 15,000.00 30,491.38 45,491.38 43,991.38
60000 2586.21 15,000.00 33,879.31 48,879.31 48,879.31
2844.83 15,000.00 37,267.24 52,267.24 53,767.24
3103.45 15,000.00 40,655.17 55,655.17 58,655.17
40000
3362.07 15,000.00 44,043.10 59,043.10 63,543.10
3620.69 15,000.00 47,431.03 62,431.03 68,431.03
3879.31 15,000.00 50,818.97 65,818.97 73,318.97
4137.93 15,000.00 54,206.90 69,206.90 78,206.90
20000
4396.55 15,000.00 57,594.83 72,594.83 83,094.83
4655.17 15,000.00 60,982.76 75,982.76 87,982.76
4913.79 15,000.00 64,370.69 79,370.69 92,870.69
0
1 2 3 4 5172.41
5 6 7 15,000.00
8 9 10 67,758.62
11 12 13 82,758.62
14 15 16 1797,758.62
18 19 20 21 22
5431.03 15,000.00 71,146.55 86,146.55 102,646.55
CF CV CT IT
17 18 19 20 21 22
 Costes fijos Costes variables
gastos de maquina y locales 30100 Consumo de materiales
suministros 7600 cierres, hebillas, cramallera
Coste de administración 6700 Mano de obra directa
Total 44400 Otros costes variables
Total

A)Coste unitario de cada artículo

MALETAS
costes fijo 26640
costes variables 29100
coste totales 55740
coste unitario 17.41875

Bolsos
costes fijo 17760
costes variables 19400
coste totales 37160
coste unitario 15.4833333333333

MALETAS
ventas netas 105906
coste productos vendidos 55740
Precio de venta por unidad 33.095625
Coste variable unitario 9.09375
Umbral de rentabilidad 1109.91328802437
Margen industrial 50166

BOLSOS
Ventas netas 70604
Coste de productos vendidos 37160
Precio de venta por unidad 29.4183333333333
coste variable unitario 8.08333333333333 60000
Umbral de rentabilida 832.43496601828
Margen industrial 33444
50000

40000

30000
40000

30000

20000

10000

0
1 2 3 4 5
tes variables
24800
5790
12020
5890
48500

uds CF CV CT IT
0 26640
Chart
0
Title 26640 0
80000 110.991329 26640 1009.3274 27649.3274 3673.3274
221.982658 26640 2018.65479 28658.6548 7346.65479
70000 332.973986 26640 3027.98219 29667.9822 11019.9822
443.965315 26640 4037.30959 30677.3096 14693.3096
554.956644 26640 5046.63698 31686.637 18366.637
60000
665.947973 26640 6055.96438 32695.9644 22039.9644
776.939302 26640 7065.29177 33705.2918 25713.2918
50000
887.93063 26640 8074.61917 34714.6192 29386.6192
998.921959 26640 9083.94657 35723.9466 33059.9466
40000
1109.91329 26640 10093.274 36733.274 36733.274
1220.90462 26640 11102.6014 37742.6014 40406.6014
30000 1331.89595 26640 12111.9288 38751.9288 44079.9288
1442.88727 26640 13121.2562 39761.2562 47753.2562
20000 1553.8786 26640 14130.5835 40770.5835 51426.5835
1664.86993 26640 15139.9109 41779.9109 55099.9109
10000 1775.86126 26640 16149.2383 42789.2383 58773.2383
1886.85259 26640 17158.5657 43798.5657 62446.5657
0
1997.84392 26640 18167.8931 44807.8931 66119.8931
1 2 3 4
2108.83525 5 26640
6 7 19177.2205
8 9 10 11 12 13
45817.2205 14 15 16 17 18 19 20 21
69793.2205
2219.82658 26640 20186.5479 46826.5479 73466.5479
CF CV CT IT

UDS CF CV CT IT
0 17760
Chart Title
0 17760 0
60000 83.2434966 17760 672.884931 18432.8849 2448.88493
166.486993 17760 1345.76986 19105.7699 4897.76986
249.73049 17760 2018.65479 19778.6548 7346.65479
50000
332.973986 17760 2691.53972 20451.5397 9795.53972
416.217483 17760 3364.42465 21124.4247 12244.4247
499.46098 17760 4037.30959 21797.3096 14693.3096
582.704476 17760 4710.19452 22470.1945 17142.1945
40000
665.947973 17760 5383.07945 23143.0794 19591.0794
749.191469 17760 6055.96438 23815.9644 22039.9644

30000
40000

832.434966 17760 6728.84931 24488.8493 24488.8493

30000 915.678463 17760 7401.73424 25161.7342 26937.7342
998.921959 17760 8074.61917 25834.6192 29386.6192
1082.16546 17760 8747.5041 26507.5041 31835.5041
20000 1165.40895 17760 9420.38903 27180.389 34284.389
1248.65245 17760 10093.274 27853.274 36733.274
1331.89595 17760 10766.1589 28526.1589 39182.1589
1415.13944 17760 11439.0438 29199.0438 41631.0438
10000
1498.38294 17760 12111.9288 29871.9288 44079.9288
1581.62644 17760 12784.8137 30544.8137 46528.8137
1664.86993 17760 13457.6986 31217.6986 48977.6986
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21

CF CV CT IT
18 19 20 21
Materisas primas 48000 por debajo del punto de
Mano de obra directa 23800 equilibrio
Coste variable 71800
Gastos fijos 58300
Coste total 130100
coste variable unitario 71.8
Coste total unitario 130.1
Precio unidad 125
ventas netas 125000
coste productos vendidos 130100 UDS CF
Productos fabricados 1000 0 58,300.00 Chart Title
Umbral rentabilidad 1095.86466165414 109.59
300,000.00 58,300.00
Margen industrial -5100 219.17 58,300.00
328.76 58,300.00
438.35
250,000.00 58,300.00
547.93 58,300.00
657.5 58,300.00
767.1
200,000.00 58,300.00
876.7 58,300.00
986.3 58,300.00
1095.9
150,000.00 58,300.00
1205.5 58,300.00
1315.0 58,300.00
100,000.00
1424.6 58,300.00
1534.2 58,300.00
1643.8 58,300.00
50,000.00
1753.4 58,300.00
1863.0 58,300.00
1972.6 58,300.00
0.00
2082.1
1 2 358,300.00
4 5 6 7 8 9 10 11
2191.7 58,300.00
CF CV C
 CV CT IT
Chart
0.00Title
58,300.00 0.00
7,868.31 66,168.31 13,698.31
15,736.62 74,036.62 27,396.62
23,604.92 81,904.92 41,094.92
31,473.23 89,773.23 54,793.23
39,341.54 97,641.54 68,491.54
47,209.85 105,509.85 82,189.85
55,078.16 113,378.16 95,888.16
62,946.47 121,246.47 109,586.47
70,814.77 129,114.77 123,284.77
78,683.08 136,983.08 136,983.08
86,551.39 144,851.39 150,681.39
94,419.70 152,719.70 164,379.70
102,288.01 160,588.01 178,078.01
110,156.32 168,456.32 191,776.32
118,024.62 176,324.62 205,474.62
125,892.93 184,192.93 219,172.93
133,761.24 192,061.24 232,871.24
141,629.55 199,929.55 246,569.55
3 4 5 6 7149,497.86
8 9 10 11 207,797.86
12 13 14 15 16260,267.86
17 18 19 20 21
157,366.17 215,666.17 273,966.17
CF CV CT IT