Actividad sumatoria
Nombre del curso: CONTABILIDAD Y ADMINISTRACIÓN FINANCIERA | Nombre del profesor: |
Módulo:II | Actividad: SUMATORIA No. 2 |
Fecha: 31 DE ENERO DE 2009 |
Bibliografía:CONTABILIDAD ADMINISTRATIVA AUTOR: DAVID NOEL RAMIREZ PADILLA |
Procedimientos:
ACTIVIDAD 1 | | | | | |
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PRODUCTO K | | | | | |
CF = 50,000 | | | | | |PU = 10 | | | | | |
CV = 5 | | | | | |
COSTO VAR. VENTA = 2 | | | | |
COSTO VAR. PD'N = 3 | | | | |
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1). CUANTOS PRODUCTO SE TIENE QUE VENDER PARA QUE LOS INGRESOS TOTALES |
IGUALEN LOS COSTOS TOTALES? | | | |
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ALGEBRAICO | | GRAFICO | | | |
| | PRODUCTO = Q | 5,000 | 10,000 | 15,000 |
IT = CT | | VEBTAS (P)(Q)| 50,000 | 100,000 | 150,000 |
P(X) = CF + CV(X) | | CV = (CV)(Q) | 25,000 | 50,000 | 75,000 |
P(X)- CV (X) = CF | | MARGEN DE CT.= | | | |
X(P - CV) = CF | | (P)(Q) - (CV)(Q) | 25,000 | 50,000 | 75,000 |
X = CF/P - CV | | COSTOS FIJOS | 50,000 | 50,000 | 50,000 |
| | UTIL. O PERDIDA | -25,000 | 0 | 25,000 |
X = 50,000/10 - 5 | | CT | 75,000 | 100,000 | 125,000 |
X =50,000/5 | | | | | |
X = 10,000 | | | | | |
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2). | | | | | |
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a = | CF + UDDI/ 1 - (t + %) | COMPROBACION a = 30,000 |
| MCU (PVU - CVU) | | | |
| | | VTAS. | (10)(30,00)= | 30,000 |
a = | 50,000 + 55,000/1 - (.354 + .10) | C.V. | (5)(30,000)= | 150,000 |
| 5 | M. CONTRIBCION | | 150,000 |
| | | C. FIJOS | | 50,000 |
a = | 150,000 | UTIL. BRUTA | | 100,000 |
| 5 | IMP. Y REP. | | 45,000 |
| | | UTILIDAD | | 55,000 |
a = | 30,000 | | | | |
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3). REDUCCION EN 20% EN LOS COSTOS VARIABLE DE VENTA | | |
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ACTUAL | PROPUESTA | RESULTADOS | |
MCU = 5 | 10 - (1.6 + 3) = 5.4 | AUMENTÓ | |P.E. = 10,000 | 50000 = | 9,259.25 | DISMINUYÓ | |
P.E. = Q / MCU | 10 - (4.6) | | | | |
UTILIDADES= | | | | | |
55,000 | U = [Q (MCU) - CF][1 - t + I]= | | | |
| U = [30,000(5.4) - 50,000][.55]= | AUMENTO EN UN 12% | |
| 61,600 | | | | |
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4). AUMNETÓ EL P.U. DE 10 A 12 PESOS | | | |
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COMPROBACIÓN |PROPUESTA | | RESULTADOS | |
VENTAS | 300,000 | 12 - (5) = 7 | | AUMENTÓ | |
C.U. | 138,000 | 50000 = | 7,142.43 | DISMINUYÓ | |
M. CANT | 162,000 | 12 - (5) | | | |
C. FIJOS | 50,000 | [30,000(7) - 50,000][.55] | AUMENTÓ EN | |
UT. BRUTA | 112,000 | 88,000 | | UN 60% | |
IMP. Y CT. | 59,400 | 55,000 | | | |
| 61,600 | | | | |
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5). || | | | |
| K | L | M | N | |
PRECIO DE VTA. | 10 | 8 | 7 | 16 | |
COST. VAR. UNIT. | 5 | 6 | 2 | 12 | |
M.C.U. | 5 | 2 | 5 | 4 | |
/ PORT | 35% | 30% | 25% | 10% | MCUP |
| 1.75 | 0.6 | 1.25 | 0.4 | 4 |
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P.E. = | CF | 50,000 = | 12,500 | | |
| MCUP | 4 | | | |
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PRODUCTO | | UNIDADES EN P.E. | ||
K = | 12,500.30 | 35% = | 4.375 | | |
L = | 12,500.30 | 30% = | 3.75 | | |
M = | 12,500.30 | 25% = | 3.125 | | |
N = | 12,500.30 | 10% = | 1.25 | | |
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COMPROBACIÓN | | | | | |
| K | L | M | N | |
VENTAS | 4375 * (10) | 3750 * (8) | 3125 * (7) | 1250 * (10) | |
| 43,750 | 30,000 | 21, 875 | 20,000 | |
COL.--- | 4375(5) | 3750(6) | 3125 (2) |1250 (12) | |
| 21,875 | 22,500 | 6,250 | 15,000 | |
M. CANT. | 21,875 | 7,500 | 15,625 | 5,000 | |
MCT = | 21,875 | 7,500 | 15,625 | 5,000 | 50,000 |
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UTILIDAD = MCT - CF = 50,000 - 50,000 = 0 | | | |
| ACTIVIDAD 2 | | | | |
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| CALCULAR TAS AFIJA PARA EJ. 2008 Y 2009 | | |
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| TASA FIJA DE PRODUCIÓN...
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