EJERCICIOS PROPUESTOS

EJERCICIO 1 EJERCICIO 2 EJERCICIO 3 EJERCICIO 4 EJERCICIO 5 EJERCICIO 6 EJERCICIO 7 EJERCICIO 8 EJERCICIO 9 EJERCICIO 10
MPD 1,400.00 1,210.00 1,358.00 1,457.00 1,770.00 1,640.00 1,230.00 1,550.00 1,900.00 990.00
MOD 1,310.00 1,000.00 1,240.00 1,360.00 1,500.00 1,420.00 1,100.00 1,320.00 1,560.00 1,200.00
CI VARIABLES 900.00 800.00 500.00 700.00 910.00 850.00 740.00 660.00 1,000.00 870.00
CI FIJOS 1,520.00 1,400.00 1,300.00 1,400.00 1,500.00 1,300.00 1,100.00 1,200.00 1,300.00 1,000.00
CU TOTAL 5,130.00 4,410.00 4,398.00 4,917.00 5,680.00 5,210.00 4,170.00 4,730.00 5,760.00 4,060.00
PRODUCCION 4500 4800 3600 5100 3900 4100 5000 4220 2200 1900
VENTAS 3500 3500 2800 3900 2700 3000 4000 2100 1330 1500
PRECIO DE VENTA 5,000.00 4,900.00 4,000.00 4,800.00 4,000.00 3,900.00 3,000.00 4,000.00 2,500.00 2,000.00
G.A. VARIABLE 950,000.00 870,000.00 540,000.00 358,900.00 330,000.00 610,000.00 478,200.00 630,000.00 289,700.00 565,000.00
G.V. FIJO 320,000.00 350,500.00 479,080.00 565,000.00 689,300.00 245,900.00 596,100.00 354,210.00 780,600.00 451,280.00

EJERCICIOS DESARROLLADOS
EJERCICIO 1 EJERCICIO 2 EJERCICIO 3 EJERCICIO 4 EJERCICIO 5 EJERCICIO 6 EJERCICIO 7 EJERCICIO 8 EJERCICIO 9 EJERCICIO 10

SISTEMA ABSORBENTE
VENTAS S/ 17,500,000.00 S/ 17,150,000.00 S/ 11,200,000.00 S/ 18,720,000.00 S/ 10,800,000.00 S/ 11,700,000.00 S/ 12,000,000.00 S/ 8,400,000.00 S/ 3,325,000.00 S/ 3,000,000.00
COSTO DE VENTAS S/ 17,955,000.00 S/ 15,435,000.00 S/ 12,314,400.00 S/ 19,176,300.00 S/ 15,336,000.00 S/ 15,630,000.00 S/ 16,680,000.00 S/ 9,933,000.00 S/ 7,660,800.00 S/ 6,090,000.00
UTILIDAD BRUTA -S/ 455,000.00 S/ 1,715,000.00 -S/ 1,114,400.00 -S/ 456,300.00 -S/ 4,536,000.00 -S/ 3,930,000.00 -S/ 4,680,000.00 -S/ 1,533,000.00 -S/ 4,335,800.00 -S/ 3,090,000.00
GAST. ADM. VENT.VARIABLE S/ 950,000.00 S/ 870,000.00 S/ 540,000.00 S/ 358,900.00 S/ 330,000.00 S/ 610,000.00 S/ 478,200.00 S/ 630,000.00 S/ 289,700.00 S/ 565,000.00
GAST.ADM. VENT. FIJO S/ 320,000.00 S/ 350,500.00 S/ 479,080.00 S/ 565,000.00 S/ 689,300.00 S/ 245,900.00 S/ 596,100.00 S/ 354,210.00 S/ 780,600.00 S/ 451,280.00
UTILIDAD OPERATIVA -S/ 1,725,000.00 S/ 494,500.00 -S/ 2,133,480.00 -S/ 1,380,200.00 -S/ 5,555,300.00 -S/ 4,785,900.00 -S/ 5,754,300.00 -S/ 2,517,210.00 -S/ 5,406,100.00 -S/ 4,106,280.00

SISTEMA DE COSTO DIRECTO-VARIABLE

VENTAS S/ 17,500,000.00 S/ 17,150,000.00 S/ 11,200,000.00 S/ 18,720,000.00 S/ 10,800,000.00 S/ 11,700,000.00 S/ 12,000,000.00 S/ 8,400,000.00 S/ 3,325,000.00 S/ 3,000,000.00
COSTO VARIABLE
FABRICACIÓN S/ 12,635,000.00 S/ 10,535,000.00 S/ 8,674,400.00 S/ 13,716,300.00 S/ 11,286,000.00 S/ 11,730,000.00 S/ 12,280,000.00 S/ 7,413,000.00 S/ 5,931,800.00 S/ 4,590,000.00
GAST.ADM.VENT. S/ 950,000.00 S/ 870,000.00 S/ 540,000.00 S/ 358,900.00 S/ 330,000.00 S/ 610,000.00 S/ 478,200.00 S/ 630,000.00 S/ 289,700.00 S/ 565,000.00
UTILIDAD BRUTA S/ 3,915,000.00 S/ 5,745,000.00 S/ 1,985,600.00 S/ 4,644,800.00 -S/ 816,000.00 -S/ 640,000.00 -S/ 758,200.00 S/ 357,000.00 -S/ 2,896,500.00 -S/ 2,155,000.00
COSTO FIJO
PRODUCCIÓN S/ 6,840,000.00 S/ 6,720,000.00 S/ 4,680,000.00 S/ 7,140,000.00 S/ 5,850,000.00 S/ 5,330,000.00 S/ 5,500,000.00 S/ 5,064,000.00 S/ 2,860,000.00 S/ 1,900,000.00
GAST.ADM.VENT. S/ 320,000.00 S/ 350,500.00 S/ 479,080.00 S/ 565,000.00 S/ 689,300.00 S/ 245,900.00 S/ 596,100.00 S/ 354,210.00 S/ 780,600.00 S/ 451,280.00
UTILIDAD OPERATIVA S/ 6,520,000.00 S/ 6,369,500.00 S/ 4,200,920.00 S/ 6,575,000.00 S/ 5,160,700.00 S/ 5,084,100.00 S/ 4,903,900.00 S/ 4,709,790.00 S/ 2,079,400.00 S/ 1,448,720.00

FABRICACIÓN
MPD+MOD+CI VARIABLES S/ 3,610.00 S/ 3,010.00 S/ 3,098.00 S/ 3,517.00 S/ 4,180.00 S/ 3,910.00 S/ 3,070.00 S/ 3,530.00 S/ 4,460.00 S/ 3,060.00
VENTAS S/ 3,500.00 S/ 3,500.00 S/ 2,800.00 S/ 3,900.00 S/ 2,700.00 S/ 3,000.00 S/ 4,000.00 S/ 2,100.00 S/ 1,330.00 S/ 1,500.00
TOTAL S/ 12,635,000.00 S/ 10,535,000.00 S/ 8,674,400.00 S/ 13,716,300.00 S/ 11,286,000.00 S/ 11,730,000.00 S/ 12,280,000.00 S/ 7,413,000.00 S/ 5,931,800.00 S/ 4,590,000.00