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Razn de Margen de
Contribucin
Costo Variable
Precio de Venta Unitario
0.5
Q3
?
Solucin:
Precio de Venta Unitario
(-) Costo Variable
Margen de Contribucin
6
3
0.
5
EJERCICIO 3-2
Ventas
Precio de Venta
RMC
Costos fijos mensuales
8000 (Unidades)
6 (Q)
0.45
18,000
Q
Q
Q
Q
Q
EJERCICIO 3-3
Ingreso x ventas
Costos variables
Margen de
contribucin
X=5000
CF= (3-3)/5000
30,000
15,000
100%
50%
15,000
50%
5,000/(63)
1,666.67
10,000
R/ Ascienden a 10,000.00
EJERCICIO 3-4
Precio de venta
Costo de
adquisicin
Q10
Q6.50
48,000
26,400
21,600
18,000
3,600
100%
55%
45%
Costos fijos
mensuales
Q7,000
CF
PV - CVU
Q7,000
Q10 - Q6.5
2,000
CF
RMC
Q7,000
=
0.54
Q13,000
CF +
= UO
MC
Q7,000 +
4,28
= Q8,000
=
6
Q3.50
4,286 Q42,857 -
2,000 =
Q13,000 =
Q42,857 Q13,000 =
Q42,857
2,286
Q29,857
Q0.70
CF - Ut. Deseada
Pvu - Cvu
10,000 =
9,600 / 30,000
6,000 - 4,800
=
= 1,200 / 10,000
0.12
9,600 + 6,000
? - 3.44
0.32
Costos Variables
8,000 - 4,800
20,000 / 10,000
10,000 / 10,000
=
MCV
PV - CV
PV - CV
MC
P.E.
= 3,200 / 10,000
= 2
= 1
Moto
Comisin
600
50
650
31.2%
1.56
= 15,600 - 9,600
Motos
Actuales
250
+ 50%
125
375
CF
Q8,000
(-) 50,000
42,000
0.32
0.312 x
100
5 - 3.44
*Publicidad*
Q650 x 375
6,000
243,750