Escolar Documentos
Profissional Documentos
Cultura Documentos
COSTEO VARIABLE
Cantidad
Unitario
Total
10,000
50,033
60,033
15.40
924,400.00
13,033
15.40
200,200.00
47,000.00
15.41
724,200.00
16.4
164,000.00
760,400.00 V
F
(+) Ventas
(-) Costo de Ventas PT
12
U
Cantidad
Unitario
Total
47,000.00
20.00
940,000.00
47,000.00
15.41
724,200.00
600,400
160,000
47,000.00
4.59
12
215,800.00
334,000.00
V
F
47,000.00
4.59
-118,200.00
(+) Ventas
F
(=) Utilidad Bruta
12
94,000
240,000
-12.57%
DIFERENCIA DE UTIL
Variable
CIF fijos
164,000.00 120,000.00
44,000.00
200,200.00 156,400.00
43,800.00
200.00
COSTEO VARIABLE
Cantidad Unitario
Total
10,000
12
120,000.00
50,033
12
600,400.00
60,033
12
720,400.00
13,033
12
156,400.00
47,000
12
564,000.00
Total
47,000.00
20.00
940,000.00
47,000.00
12.00
564,000.00
94,000.00
282,000.00
160,000.00
240,000.00
-118,000.00
DIFERENCIA DE UTILIDADES
-118,000.00
-118,200.00
200.00
-12.55%
COSTEO ABSORBENTE
3.- Estado de Costo de Ventas
(productos terminados)
COSTEO VARIABLE
Cantidad
Unitario
Total
105,000
1,500,000.00
230,000
2,989,000.00 V
F
335,000
13.40
4,489,000.00
60,000
13.40
804,000.00
275,000.00
13.40
3,685,000.00
(+) Ventas
(-) Costo de Ventas PT
9.6 2,208,000
781,000
Total
275,000.00
20.00
###
275,000.00
13.40
###
275,000.00
9.6
1,815,000.00
770,000.00
V 9.6 320,000
F
275,000.00
1,045,000.00
(+) Ventas
F
(=) Utilidad Bruta
U
Unitario
450,000
19.00%
DIFERENCIA DE UTIL
Variable
CIF fijos
1,500,000.00 120,000.00
1,380,000.00
804,000.00 576,000.00
228,000.00
1,152,000.00
COSTEO VARIABLE
Cantidad
Unitario
Total
105,000
9.60
120,000.00
230,000
9.60
2,208,000.00
335,000
9.60
2,328,000.00
60,000
9.60
576,000.00
275,000
9.60
1,752,000.00
Unitario
Total
275,000.00
20.00
5,500,000.00
275,000.00
9.60
1,752,000.00
320,000.00
3,428,000.00
781,000.00
450,000.00
2,197,000.00 39.95%
DIFERENCIA DE UTILIDADES
2,197,000.00
1,045,000.00
1,152,000.00 20.95%
COSTEO ABSORBENTE
3.- Estado de Costo de Ventas
(productos terminados)
COSTEO VARIABL
Cantidad
Unitario
Total
1,600.00
50.00
80,000.00
(+) Ventas
(-) Costo de Ventas PT
U
Cantidad
Unitario
Total
1,600.00
90.00
144,000.00
1,600.00
50.00
80,000.00
12,400.00
V
F
51,600.00
64,000.00
1,600.00
(+) Ventas
F
(=) Utilidad Bruta
DIFERENCIA DE UTI
Variable
CIF fijos
0.00
0.00
0.00
0.00
0.00
0.00
0.00
COSTEO VARIABLE
Cantidad
Unitario
1,600
Total
0.00
0.00
Unitario
Total
1,600.00
90.00
144,000.00
1,600.00
30.00
48,000.00
1,600.00
3.00
4,800.00
91,200.00
16,000.00
7,600.00
67,600.00
DIFERENCIA DE UTILIDADES
67,600.00
51,600.00
16,000.00