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absolutos
$400,000.00
$ 180,000.00
220,000.00
$100,000.00
120,000.00
40,000.00
80,000.00
Porcientos
45%
55%
25%
30%
10%
20%
P.I = 45%
400,000
2.- Porciento integral del margen sobre ventas
P.I = C.P X 100
C.B
P.I = 220,000
P.I = 55%
400,000
C.B
P.I = 25%
400,000
X 100
P.I = 120,000
400,000
P.I = 30%
X 100
C.B
P.I = 40,000
X 100
P.I = 10%
400,000
X 100
C.B
P.I = 20%
400,000
7.- Ahora bien si optamos por aplicar la frmula del factor constante
tendremos:
F.C = 100
C.B
X C.P
F.C= 100
X C.P
400,000
Factor constante
Factor constante
Costo de ventas = .0025
netas
Margen
sobre = .0025
ventas
Costo
de = .0025
distribucin
Margen
de =.0025
operacin
Provisiones
= .0025
Utilidad neta
= .0025
Cifra parcial
180,000
Porciento
45%
220,000
55%
100,000
25%
120,000
30%
40,000
80,000
10%
20%
INFORME
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