Bachillerato0

GRADO DE APALANCAMIENTO OPERATIVO

EMPRESA CON APALANCAMIENTO OPERATIVO
UNIDADES VENDIDAS | C.V.T. | C.F. | C. TOTAL | ING. TOTAL | UTILIDAD O PERDIDADE OPERACION |
0 | 0 | $60,000 | $60,000 | 0 | -$60,000 |
20000 | $24,000 | $60,000 | $84,000 | $60,000 | -$24,000 |
40000 | $48,000 | $60,000 |$108,000 | $120,000 | $12,000 |
50000 | $60,000 | $60,000 | $120,000 | $150,000 | $30,000 |
60000 | $72,000 | $60,000 | $132,000 | $180,000 | $48,000 |80000 | $96,000 | $60,000 | $156,000 | $240,000 | $84,000 |
100000 | $120,000 | $60,000 | $180,000 | $300,000 | $120,000 |

EMPRESACONSERVADORA
UNIDADESVENDIDAS | C.V.T. | C.F. | C. TOTAL | ING. TOTAL | UTILIDAD O PERDIDA DE OPERACION |
0 | 0 | $12,000 | $12,000 | 0 | -$12,000 |
20000 | $40,000 |$12,000 | $52,000 | $100,000 | $48,000 |
30000 | $60,000 | $12,000 | $72,000 | $150,000 | $78,000 |
40000 | $80,000 | $12,000 | $92,000 | $200,000 | $108,000|
60000 | $120,000 | $12,000 | $132,000 | $300,000 | $168,000 |
80000 | $160,000 | $12,000 | $172,000 | $400,000 | $228,000 |
100000 | $200,000 |$12,000 | $212,000 | $500,000 | $288,000 |

EMPRESA CON APALANCAMIENTO OPERATIVO.
36,000/84,000 X 100 = 43% = 1.7
20,000/80,000 X 100 25%
GAO=porcentaje del cambio en utilidad de operación
Porcentaje de cambio en volumen de ventas

60,000/228,000 x 100 = 26% = 1.0420,000/80,000 x 100 25%
EMPRESA CONSERVADORA
GAO= porcentaje del cambio en utilidad de operación
Porcentaje de cambio en volumen de ventas