Variaciones

ri VARIACIONES | | |
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1) | | | |
materiales D | 7.5 | 150 mg | total 11.25 |
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(per-ps)*Qrc | | | |
1.25-1.50*15,000= | 3,750 Favorable | | |
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2) | | | |
VPMU (Pr-Ps)*Qrc | | | |
1.25-1.50*15,000= | 3,750 Favorable | | |
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3) | | | |
(15,000-13,200)*1.50 | | | |
1,800*1.50 |2,700 Desfavorable | | |
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4) | | | |
Vmo | 5,177- (1,760 *0.5) 6 | | |
| 5,177-(5280) | | |
Vmo | 103 = Favorable | | |
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s | (Sr-Ss) H | 5,177/835= 6.20 | |
| (6.20-6) 835 | | |
  | 167= Desfavorable | | |
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5) | | | |
Eficiencia | | | |
1,760-0.5-6 | | | |835 H reales - 880Est *6 | | | |
| 270= Favorable | | |
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6) | | | |
Tasa | 167-270 | | |
| 103= Favorable | | |

PUNTO DE EQUILIBRIO
Ejercicio # 2 pagina 310 || | | | |
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c/articulo $40 | | | | | |
razón | | | | | |
margen de contribución 30% | | | | |
CF Q 120000 | | | | | |
CV Q84000 | 0.7 | | | | |
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Punto de Equilibrio unidad momentánea y unidad | | | |
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| unidades momentáneas | | unidades | | |
s | CF | | Xe | CF | || 1-CV | | | PV-CV | |
| PV | | | | |
| | | | 120,000 | 10,000 |
| 120,000 | | | 40-28 | |
| 1-84,280 | $ 400000 unidades equilibrio | | |
| 40 | | | | |
| | || | |
ganancia Q 24000 en unidades | Xe | CF+U | Xu | CF+U | |
| | PV-CV | | MCU | |
| | | | | |
| 120,000 + 24,000 | 124,000 | 10,333 - deben venderse tantos artículos | | || 40-28 | 12 | | | |
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Xe | CF | | | | |
| PV-CV | | | | |
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| 120,000 | 7,500 | | | |
| 40-24 | | | | |...