Ejemplo contabilidad de costos

HOSPITAL PRIVADO DE SONORA, S.A. DE C.V | | | | | | | | | | | | | | | | | | | |
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SERVICIOS | No. | Costo Variable | Costo Fijo | Otros Costos | Margen % | | | | | | | | | | | | | | | | | | | |
| Servicio | Unit. | Unit. | | || | | | | | | | | | | | | | | | | | |
SERV. OFTALMOLOGÍA-1 | 1500 | $ 1,256.00 | $ 502.40 | $ 314.00 | 35% | | | | | | | | | | | | | | | | | | | |
SERV. OFTALMOLOGÍA-2 | 2100 | $ 1,789.00 | $ 679.82 | $ 447.25 | 40% | | | | | | | | | | | | | | || | | | |
SERV. OFTALMOLOGÍA-3 | 980 | $ 1,652.00 | $ 759.92 | $ 413.00 | 30% | | | | | | | | | | | | | | | | | | | |
SERV. MEDICINA INTERNA-1 | 1450 | $ 2,300.00 | $ 1,150.00 | $ 575.00 | 25% | | | | | | | | | | | | | | | | | | | |
SERV. MEDICINAINTERNA-2 | 3650 | $ 3,100.00 | $ 1,209.00 | $ 775.00 | 40% | | | | | | | | | | | | | | | | | | | |
SERV. CIRUGÍA GRAL. -1 | 2589 | $ 4,500.00 | $ 1,890.00 | $ 1,125.00 | 36% | | | | | | | | | | | | | | | | | | | |
SERV. CIRUGÍA GRAL. -2 | 498 | $ 6,356.00 | $2,987.32 | $ 1,589.00 | 28% | | | | | | | | | | | | | | | | | | | |
SERV. CIRUGÍA GRAL.-3 | 235 | $ 6,800.00 | $ 3,400.00 | $ 1,700.00 | 33% | | | | | | | | | | | | | | | | | | | |
SERV. CIRUGÍA PLASTICA-1 | 390 | $ 7,900.00 | $ 3,081.00 | $ 1,975.00| 33% | | | | | | | | | | | | | | | | | | | |
SERV. HOSPITAL -1 | 850 | $ 4,600.00 | $ 2,024.00 | $ 1,150.00 | 45% | | | | | | | | | | | | | | | | | | | |
SERV. HOSPITAL -2 | 980 | $ 3,800.00 | $ 1,976.00 | $ 950.00 | 28% | | | | | | | | | | | | | | | || | | |
SERV. LABORATORIO -1 | 1203 | $ 120.00 | $ 48.00 | $ 30.00 | 15% | | | | | | | | | | | | | | | | | | | |
SERV. LABORATORIO-2 | 1526 | $ 235.00 | $ 138.65 | $ 58.75 | 15% | | | | | | | | | | | | | | | | | | | |
| $17,951.00 | $ 44,408.00 | $ 19,846.11 | $ 11,102.00 | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | % MEZCLA | CONTRIBUCION MARGINAL | | | | | |
SERVICIOS | COSTO FIJO TOTAL | COSTO VARIABLE TOTAL | OTROS COSTOS | TOTAL COSTOS | CTOS Y GTOS UNITARIOS | PRECIO DE SERVICIO INCORRECTO | PRECIO DESERVICIO CORRECTO | MARGEN $ INCORRECTO | MARGEN $ CORRECTO | MARGEN % INCORRECTO | MARGEN % CORRECTO | INGRESOS TOTALES | UTILIDAD ANTES DE IMPUESTOS | SERVICIOS | INGRESOS | UTILIDAD ANTES DE IMPUESTOS | PESOS | PORCENTAJE |   | MEZCLA | PUNTO DE EQUILIBRIO POR SERVICIO | COSTO MARGINAL EN PORCENTAJE | COSTO MARGINAL |
| | | | | | | | | | | | | | | | | | | | | | | |SERV. OFTALMOLOGÍA-1 | $ 753,600.00 | $ 1,884,000.00 | $ 471,000.00 | $ 3,108,600.00 | $ 2,072.40 | $ 2,797.74 | $ 3,188.31 | $ 725.34 | $ 1,115.91 | 25.93% | 35.00% | $ 4,782,461.54 | $ 1,673,861.54 | 8.36% | 3.69% | 3.61% | $...