Ejercicio de Costos JLPR

REPOSTERIA COSAS RICAS
"COSAS RICAS" Es una sociedad de hecho, propiedad de dos hermanos, dedicada a la produccin de
.- El local donde desarrollan la actividad consta de una oficina, el local de ventas y de una
.- La venta se realiza en forma minorista nicamente y el cliente compra la mercadera en e
La situacin frente al IVA (Impuesto al Valor Agregado) es de Responsable no Inscrito, por lo tanto el mi
compra y de venta
El importe mensual retirado por los empresarios en concepto de retribucin incluye sus cargas sociales p
Los propietarios desarrollan actividades en la empresa, donde uno de ellos se ocupa de la produccin
ventas.
Los propietarios desean hacer un estudio profundo de la situacin de su empresa y requieren a un
El promedio mensual de ventas de esta empresa es de 4.000 docenas al precio

Cules son sus costos fijos y variables.
Cul es el costo por cada docena de Masas de Confitera.
Cul es el margen de contribucin.
Cul es el punto de equilibrio de la empresa.
Cul es el resultado econmico mensual.
Para ello aportan los datos que se exponen a continuacin
CUADRO DE MATERIA PRIMA
Unidad
Precio por
Unidad ($)
Cantidad por
Docena de masas
Costo por
Docena ($)
Harina
Kg.
5.50
0.490
2.70
Leche entera
Litro
6.50
0.230
1.50
Manteca
Kg.
18.00
0.200
3.60
Azcar
Kg.
8.50
0.050
0.43
Huevo
Docena
42.00
1.000
3.50
Materia Prima
Levadura
Kg.
2.40
0.015
0.04
Sal, esencias,
etc.
Kg.
2.00
0.015
0.03
TOTAL
11.78
&
MANO DE OBRA
EMPLEADOS
2,780.00
SUELDO POR
DOCENA
2.00
MU
TOTAL POR
sueldos
MUEBLES Y EQUIPOS
5,560.00
Equipos e instalaciones de
produccin y venta
Computadora
GASTOS FIJOS MENSUALES
Precio de
Venta=
Alquiler
1,500.00
Servicios Publicos
1,200.00
Transporte
1,200.00
Publicidad
4,000.00
Papelera
1,500.00
Mantenimiento
3,200.00
Otros Gastos
2,000.00
Remuneracin a socios
8,000.00
Impuestos
0.00
Depreciacin Mensual
637.50
Costo Fijo Mensual
23,237.50
2.40
Escritorio / sillas
Otros Muebles
Total de Docenas
producidas mensuales
Ingresos por ventas
9,600.00
Beneficio Obtenido
14,239.52
Margen de Contribucin
5,569.38
12.0
13.0
14.0
15.0
16.0
17.0
18.0
19.0
20.0
21.0
22.0
23.0
24.0
25.0
26.0
27.0
28.0
29.0
30.0
31.0
32.0
33.0
34.0
35.0
36.0
37.0
38.0
39.0
40.0
41.0
42.0
43.0
44.0
45.0
46.0
47.0
48.0
49.0
50.0
51.0
52.0
53.0
54.0
55.0
56.0
57.0
58.0
59.0
60.0
61.0
62.0
63.0
64.0
65.0
66.0
67.0
68.0
69.0
70.0
71.0
72.0
73.0
74.0
75.0
76.0
77.0
78.0
79.0
80.0
81.0
82.0
83.0
84.0
85.0
86.0
87.0
88.0
89.0
90.0
91.0
92.0
93.0
94.0
95.0
96.0
97.0
98.0
99.0
100.
101.
102.
103.
104.
105.
106.
107.
108.
109.
110.
111.
112.
113.
114.
115.
116.
117.
118.
119.
120.
121.
122.
123.
124.
125.
126.
127.
128.
129.
130.
131.
132.
133.
134.
135.
136.
137.
138.
139.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.
153.
154.
155.
156.
157.
158.
159.
160.
161.
162.
163.
164.
165.
166.
167.
168.
169.
170.
171.
172.
173.
174.
175.
176.
177.
178.
179.
180.
181.
AS RICAS
os, dedicada a la produccin de masas de confiteria de calidad.
ina, el local de ventas y de una sala de elaboracin
ente compra la mercadera en el local de la empresa.
ble no Inscrito, por lo tanto el mismo est incluido en los precio de

venta
n incluye sus cargas sociales pues son trabajadores autnomos.
ellos se ocupa de la produccin y el otro de la administracin y
de su empresa y requieren a un profesional que les informe:
a es de 4.000 docenas al precio de 2.40 $
fijos y variables.
na de Masas de Confitera.
e contribucin.
brio de la empresa.
onmico mensual.
e exponen a continuacin
MUEBLES Y EQUIPOS
Vida util en Depreciacin Depreciacin
aos
anual
mensual
Valor
Residual
MUEBLES Y EQUIPOS
PRECIO DE
COMPRA
produccin y venta
65,000.00
10.00
5,850.00
487.50
6,500.00
Computadora
4,000.00
4.00
900.00
75.00
400.00
Escritorio / sillas
6,000.00
10.00
540.00
45.00
600.00
Otros Muebles
4,000.00
10.00
360.00
30.00
400.00
Total de Docenas
637.50
4,000.00
numero de
docenas
Materia
prima por
Salario Por
docena
MP
S.y.S.
Costo
Variable
Costo Fijo
0.00
0.00
0.00
0.00
23,237.50
1.00
11.78
5,560.00
5,571.78
23,237.50
2.00
23.56
2,780.00
2,803.56
23,237.50
3.00
35.34
1,853.33
1,888.68
23,237.50
4.00
47.12
1,390.00
1,437.12
23,237.50
5.00
58.91
1,112.00
1,170.91
23,237.50
6.00
70.69
926.67
997.35
23,237.50
7.00
82.47
794.29
876.75
23,237.50
8.00
94.25
695.00
789.25
23,237.50
9.00
106.03
617.78
723.81
23,237.50
10.00
117.81
556.00
673.81
23,237.50
11.00
129.59
505.45
635.05
23,237.50
12.00
141.37
463.33
604.71
23,237.50
13.00
153.15
427.69
580.85
23,237.50
14.00
164.93
397.14
562.08
23,237.50
15.00
176.72
370.67
547.38
23,237.50
16.00
188.50
347.50
536.00
23,237.50
17.00
200.28
327.06
527.34
23,237.50
18.00
212.06
308.89
520.95
23,237.50
19.00
223.84
292.63
516.47
23,237.50
20.00
235.62
278.00
513.62
23,237.50
21.00
247.40
264.76
512.16
23,237.50
22.00
259.18
252.73
511.91
23,237.50
23.00
270.96
241.74
512.70
23,237.50
24.00
282.74
231.67
514.41
23,237.50
25.00
294.53
222.40
516.93
23,237.50
26.00
306.31
213.85
520.15
23,237.50
27.00
318.09
205.93
524.01
23,237.50
28.00
329.87
198.57
528.44
23,237.50
29.00
341.65
191.72
533.37
23,237.50
30.00
353.43
185.33
538.76
23,237.50
31.00
365.21
179.35
544.57
23,237.50
32.00
376.99
173.75
550.74
23,237.50
33.00
388.77
168.48
557.26
23,237.50
34.00
400.55
163.53
564.08
23,237.50
35.00
412.34
158.86
571.19
23,237.50
36.00
424.12
154.44
578.56
23,237.50
37.00
435.90
150.27
586.17
23,237.50
38.00
447.68
146.32
593.99
23,237.50
39.00
459.46
142.56
602.02
23,237.50
40.00
471.24
139.00
610.24
23,237.50
41.00
483.02
135.61
618.63
23,237.50
42.00
494.80
132.38
627.18
23,237.50
43.00
506.58
129.30
635.89
23,237.50
44.00
518.36
126.36
644.73
23,237.50
45.00
530.15
123.56
653.70
23,237.50
46.00
541.93
120.87
662.80
23,237.50
47.00
553.71
118.30
672.00
23,237.50
48.00
565.49
115.83
681.32
23,237.50
49.00
577.27
113.47
690.74
23,237.50
50.00
589.05
111.20
700.25
23,237.50
51.00
600.83
109.02
709.85
23,237.50
52.00
612.61
106.92
719.54
23,237.50
53.00
624.39
104.91
729.30
23,237.50
54.00
636.17
102.96
739.14
23,237.50
55.00
647.96
101.09
749.05
23,237.50
56.00
659.74
99.29
759.02
23,237.50
57.00
671.52
97.54
769.06
23,237.50
58.00
683.30
95.86
779.16
23,237.50
59.00
695.08
94.24
789.32
23,237.50
60.00
706.86
92.67
799.53
23,237.50
61.00
718.64
91.15
809.79
23,237.50
62.00
730.42
89.68
820.10
23,237.50
63.00
742.20
88.25
830.46
23,237.50
64.00
753.98
86.88
840.86
23,237.50
65.00
765.77
85.54
851.30
23,237.50
66.00
777.55
84.24
861.79
23,237.50
67.00
789.33
82.99
872.31
23,237.50
68.00
801.11
81.76
882.87
23,237.50
69.00
812.89
80.58
893.47
23,237.50
70.00
824.67
79.43
904.10
23,237.50
71.00
836.45
78.31
914.76
23,237.50
72.00
848.23
77.22
925.45
23,237.50
73.00
860.01
76.16
936.18
23,237.50
74.00
871.79
75.14
946.93
23,237.50
75.00
883.58
74.13
957.71
23,237.50
76.00
895.36
73.16
968.51
23,237.50
77.00
907.14
72.21
979.34
23,237.50
78.00
918.92
71.28
990.20
23,237.50
79.00
930.70
70.38
1,001.08
23,237.50
80.00
942.48
69.50
1,011.98
23,237.50
81.00
954.26
68.64
1,022.90
23,237.50
82.00
966.04
67.80
1,033.85
23,237.50
83.00
977.82
66.99
1,044.81
23,237.50
84.00
989.60
66.19
1,055.79
23,237.50
85.00
1,001.39
65.41
1,066.80
23,237.50
86.00
1,013.17
64.65
1,077.82
23,237.50
87.00
1,024.95
63.91
1,088.86
23,237.50
88.00
1,036.73
63.18
1,099.91
23,237.50
89.00
1,048.51
62.47
1,110.98
23,237.50
90.00
1,060.29
61.78
1,122.07
23,237.50
91.00
1,072.07
61.10
1,133.17
23,237.50
92.00
1,083.85
60.43
1,144.29
23,237.50
93.00
1,095.63
59.78
1,155.42
23,237.50
94.00
1,107.41
59.15
1,166.56
23,237.50
95.00
1,119.20
58.53
1,177.72
23,237.50
96.00
1,130.98
57.92
1,188.89
23,237.50
97.00
1,142.76
57.32
1,200.08
23,237.50
98.00
1,154.54
56.73
1,211.27
23,237.50
99.00
1,166.32
56.16
1,222.48
23,237.50
100.00
1,178.10
55.60
1,233.70
23,237.50
101.00
1,189.88
55.05
1,244.93
23,237.50
102.00
1,201.66
54.51
1,256.17
23,237.50
103.00
1,213.44
53.98
1,267.42
23,237.50
104.00
1,225.22
53.46
1,278.69
23,237.50
105.00
1,237.01
52.95
1,289.96
23,237.50
106.00
1,248.79
52.45
1,301.24
23,237.50
107.00
1,260.57
51.96
1,312.53
23,237.50
108.00
1,272.35
51.48
1,323.83
23,237.50
109.00
1,284.13
51.01
1,335.14
23,237.50
110.00
1,295.91
50.55
1,346.46
23,237.50
111.00
1,307.69
50.09
1,357.78
23,237.50
112.00
1,319.47
49.64
1,369.11
23,237.50
113.00
1,331.25
49.20
1,380.46
23,237.50
114.00
1,343.03
48.77
1,391.81
23,237.50
115.00
1,354.82
48.35
1,403.16
23,237.50
116.00
1,366.60
47.93
1,414.53
23,237.50
117.00
1,378.38
47.52
1,425.90
23,237.50
118.00
1,390.16
47.12
1,437.28
23,237.50
119.00
1,401.94
46.72
1,448.66
23,237.50
120.00
1,413.72
46.33
1,460.05
23,237.50
121.00
1,425.50
45.95
1,471.45
23,237.50
122.00
1,437.28
45.57
1,482.86
23,237.50
123.00
1,449.06
45.20
1,494.27
23,237.50
124.00
1,460.84
44.84
1,505.68
23,237.50
125.00
1,472.63
44.48
1,517.11
23,237.50
126.00
1,484.41
44.13
1,528.53
23,237.50
127.00
1,496.19
43.78
1,539.97
23,237.50
128.00
1,507.97
43.44
1,551.41
23,237.50
129.00
1,519.75
43.10
1,562.85
23,237.50
130.00
1,531.53
42.77
1,574.30
23,237.50
131.00
1,543.31
42.44
1,585.75
23,237.50
132.00
1,555.09
42.12
1,597.21
23,237.50
133.00
1,566.87
41.80
1,608.68
23,237.50
134.00
1,578.65
41.49
1,620.15
23,237.50
135.00
1,590.44
41.19
1,631.62
23,237.50
136.00
1,602.22
40.88
1,643.10
23,237.50
137.00
1,614.00
40.58
1,654.58
23,237.50
138.00
1,625.78
40.29
1,666.07
23,237.50
139.00
1,637.56
40.00
1,677.56
23,237.50
140.00
1,649.34
39.71
1,689.05
23,237.50
141.00
1,661.12
39.43
1,700.55
23,237.50
142.00
1,672.90
39.15
1,712.06
23,237.50
143.00
1,684.68
38.88
1,723.56
23,237.50
144.00
1,696.46
38.61
1,735.08
23,237.50
145.00
1,708.25
38.34
1,746.59
23,237.50
146.00
1,720.03
38.08
1,758.11
23,237.50
147.00
1,731.81
37.82
1,769.63
23,237.50
148.00
1,743.59
37.57
1,781.16
23,237.50
149.00
1,755.37
37.32
1,792.68
23,237.50
150.00
1,767.15
37.07
1,804.22
23,237.50
151.00
1,778.93
36.82
1,815.75
23,237.50
152.00
1,790.71
36.58
1,827.29
23,237.50
153.00
1,802.49
36.34
1,838.83
23,237.50
154.00
1,814.27
36.10
1,850.38
23,237.50
155.00
1,826.06
35.87
1,861.93
23,237.50
156.00
1,837.84
35.64
1,873.48
23,237.50
157.00
1,849.62
35.41
1,885.03
23,237.50
158.00
1,861.40
35.19
1,896.59
23,237.50
159.00
1,873.18
34.97
1,908.15
23,237.50
160.00
1,884.96
34.75
1,919.71
23,237.50
161.00
1,896.74
34.53
1,931.28
23,237.50
162.00
1,908.52
34.32
1,942.84
23,237.50
163.00
1,920.30
34.11
1,954.41
23,237.50
164.00
1,932.08
33.90
1,965.99
23,237.50
165.00
1,943.87
33.70
1,977.56
23,237.50
166.00
1,955.65
33.49
1,989.14
23,237.50
167.00
1,967.43
33.29
2,000.72
23,237.50
168.00
1,979.21
33.10
2,012.30
23,237.50
169.00
1,990.99
32.90
2,023.89
23,237.50
170.00
2,002.77
32.71
2,035.48
23,237.50
171.00
2,014.55
32.51
2,047.07
23,237.50
172.00
2,026.33
32.33
2,058.66
23,237.50
173.00
2,038.11
32.14
2,070.25
23,237.50
174.00
2,049.89
31.95
2,081.85
23,237.50
175.00
2,061.68
31.77
2,093.45
23,237.50
176.00
2,073.46
31.59
2,105.05
23,237.50
177.00
2,085.24
31.41
2,116.65
23,237.50
178.00
2,097.02
31.24
2,128.25
23,237.50
179.00
2,108.80
31.06
2,139.86
23,237.50
180.00
2,120.58
30.89
2,151.47
23,237.50
181.00
2,132.36
30.72
2,163.08
23,237.50
Costo variable
Promedio (CVP)
Costo Fijo
Promedio (CFP)
Costo total
promedio (CTP)
Costo marginal
(Cmg)
28,809.28
5,571.78
23,237.50
28,809.28
5,571.78
26,041.06
1,401.78
11,618.75
13,020.53
2,768.22
25,126.18
629.56
7,745.83
8,375.39
914.89
24,674.62
359.28
5,809.38
6,168.66
451.55
24,408.41
234.18
4,647.50
4,881.68
266.22
24,234.85
166.23
3,872.92
4,039.14
173.55
24,114.25
125.25
3,319.64
3,444.89
120.60
Costo Total
23,237.50
24,026.75
98.66
2,904.69
3,003.34
87.50
23,961.31
80.42
2,581.94
2,662.37
65.44
23,911.31
67.38
2,323.75
2,391.13
50.00
23,872.55
57.73
2,112.50
2,170.23
38.76
23,842.21
50.39
1,936.46
1,986.85
30.34
23,818.35
44.68
1,787.50
1,832.18
23.86
23,799.58
40.15
1,659.82
1,699.97
18.77
23,784.88
36.49
1,549.17
1,585.66
14.70
23,773.50
33.50
1,452.34
1,485.84
11.39
23,764.84
31.02
1,366.91
1,397.93
8.66
23,758.45
28.94
1,290.97
1,319.91
6.39
23,753.97
27.18
1,223.03
1,250.21
4.48
23,751.12
25.68
1,161.88
1,187.56
2.85
23,749.66
24.39
1,106.55
1,130.94
1.46
23,749.41
23.27
1,056.25
1,079.52
0.25
23,750.20
22.29
1,010.33
1,032.62
0.79
23,751.91
21.43
968.23
989.66
1.71
23,754.43
20.68
929.50
950.18
2.51
23,757.65
20.01
893.75
913.76
3.23
23,761.51
19.41
860.65
880.06
3.86
23,765.94
18.87
829.91
848.78
4.43
23,770.87
18.39
801.29
819.69
4.93
23,776.26
17.96
774.58
792.54
5.39
23,782.07
17.57
749.60
767.16
5.80
23,788.24
17.21
726.17
743.38
6.18
23,794.76
16.89
704.17
721.05
6.52
23,801.58
16.59
683.46
700.05
6.83
23,808.69
16.32
663.93
680.25
7.11
23,816.06
16.07
645.49
661.56
7.37
23,823.67
15.84
628.04
643.88
7.61
23,831.49
15.63
611.51
627.14
7.83
23,839.52
15.44
595.83
611.27
8.03
23,847.74
15.26
580.94
596.19
8.22
23,856.13
15.09
566.77
581.86
8.39
23,864.68
14.93
553.27
568.21
8.55
23,873.39
14.79
540.41
555.20
8.70
23,882.23
14.65
528.13
542.78
8.84
23,891.20
14.53
516.39
530.92
8.97
23,900.30
14.41
505.16
519.57
9.10
23,909.50
14.30
494.41
508.71
9.21
23,918.82
14.19
484.11
498.31
9.32
23,928.24
14.10
474.23
488.33
9.42
23,937.75
14.01
464.75
478.76
9.51
23,947.35
13.92
455.64
469.56
9.60
23,957.04
13.84
446.88
460.71
9.68
23,966.80
13.76
438.44
452.20
9.76
23,976.64
13.69
430.32
444.01
9.84
23,986.55
13.62
422.50
436.12
9.91
23,996.52
13.55
414.96
428.51
9.98
24,006.56
13.49
407.68
421.17
10.04
24,016.66
13.43
400.65
414.08
10.10
24,026.82
13.38
393.86
407.23
10.16
24,037.03
13.33
387.29
400.62
10.21
24,047.29
13.28
380.94
394.22
10.26
24,057.60
13.23
374.80
388.03
10.31
24,067.96
13.18
368.85
382.03
10.36
24,078.36
13.14
363.09
376.22
10.40
24,088.80
13.10
357.50
370.60
10.44
24,099.29
13.06
352.08
365.14
10.48
24,109.81
13.02
346.83
359.85
10.52
24,120.37
12.98
341.73
354.71
10.56
24,130.97
12.95
336.78
349.72
10.60
24,141.60
12.92
331.96
344.88
10.63
24,152.26
12.88
327.29
340.17
10.66
24,162.95
12.85
322.74
335.60
10.69
24,173.68
12.82
318.32
331.15
10.72
24,184.43
12.80
314.02
326.82
10.75
24,195.21
12.77
309.83
322.60
10.78
24,206.01
12.74
305.76
318.50
10.81
24,216.84
12.72
301.79
314.50
10.83
24,227.70
12.69
297.92
310.61
10.86
24,238.58
12.67
294.15
306.82
10.88
24,249.48
12.65
290.47
303.12
10.90
24,260.40
12.63
286.88
299.51
10.92
24,271.35
12.61
283.38
295.99
10.94
24,282.31
12.59
279.97
292.56
10.96
24,293.29
12.57
276.64
289.21
10.98
24,304.30
12.55
273.38
285.93
11.00
24,315.32
12.53
270.20
282.74
11.02
24,326.36
12.52
267.10
279.61
11.04
24,337.41
12.50
264.06
276.56
11.05
24,348.48
12.48
261.10
273.58
11.07
24,359.57
12.47
258.19
270.66
11.09
24,370.67
12.45
255.36
267.81
11.10
24,381.79
12.44
252.58
265.02
11.12
24,392.92
12.42
249.87
262.29
11.13
24,404.06
12.41
247.21
259.62
11.14
24,415.22
12.40
244.61
257.00
11.16
24,426.39
12.38
242.06
254.44
11.17
24,437.58
12.37
239.56
251.93
11.18
24,448.77
12.36
237.12
249.48
11.20
24,459.98
12.35
234.72
247.07
11.21
24,471.20
12.34
232.38
244.71
11.22
24,482.43
12.33
230.07
242.40
11.23
24,493.67
12.32
227.82
240.13
11.24
24,504.92
12.31
225.61
237.91
11.25
24,516.19
12.30
223.44
235.73
11.26
24,527.46
12.29
221.31
233.59
11.27
24,538.74
12.28
219.22
231.50
11.28
24,550.03
12.27
217.17
229.44
11.29
24,561.33
12.26
215.16
227.42
11.30
24,572.64
12.25
213.19
225.44
11.31
24,583.96
12.24
211.25
223.49
11.32
24,595.28
12.23
209.35
221.58
11.33
24,606.61
12.22
207.48
219.70
11.33
24,617.96
12.22
205.64
217.86
11.34
24,629.31
12.21
203.84
216.05
11.35
24,640.66
12.20
202.07
214.27
11.36
24,652.03
12.19
200.32
212.52
11.36
24,663.40
12.19
198.61
210.80
11.37
24,674.78
12.18
196.93
209.11
11.38
24,686.16
12.17
195.27
207.45
11.39
24,697.55
12.17
193.65
205.81
11.39
24,708.95
12.16
192.05
204.21
11.40
24,720.36
12.15
190.47
202.63
11.40
24,731.77
12.15
188.92
201.07
11.41
24,743.18
12.14
187.40
199.54
11.42
24,754.61
12.14
185.90
198.04
11.42
24,766.03
12.13
184.42
196.56
11.43
24,777.47
12.13
182.97
195.10
11.43
24,788.91
12.12
181.54
193.66
11.44
24,800.35
12.12
180.14
192.25
11.44
24,811.80
12.11
178.75
190.86
11.45
24,823.25
12.10
177.39
189.49
11.45
24,834.71
12.10
176.04
188.14
11.46
24,846.18
12.10
174.72
186.81
11.46
24,857.65
12.09
173.41
185.50
11.47
24,869.12
12.09
172.13
184.22
11.47
24,880.60
12.08
170.86
182.95
11.48
24,892.08
12.08
169.62
181.69
11.48
24,903.57
12.07
168.39
180.46
11.49
24,915.06
12.07
167.18
179.25
11.49
24,926.55
12.06
165.98
178.05
11.50
24,938.05
12.06
164.80
176.87
11.50
24,949.56
12.06
163.64
175.70
11.50
24,961.06
12.05
162.50
174.55
11.51
24,972.58
12.05
161.37
173.42
11.51
24,984.09
12.05
160.26
172.30
11.51
24,995.61
12.04
159.16
171.20
11.52
25,007.13
12.04
158.08
170.12
11.52
25,018.66
12.03
157.01
169.04
11.53
25,030.18
12.03
155.96
167.99
11.53
25,041.72
12.03
154.92
166.94
11.53
25,053.25
12.02
153.89
165.92
11.54
25,064.79
12.02
152.88
164.90
11.54
25,076.33
12.02
151.88
163.90
11.54
25,087.88
12.02
150.89
162.91
11.55
25,099.43
12.01
149.92
161.93
11.55
25,110.98
12.01
148.96
160.97
11.55
25,122.53
12.01
148.01
160.02
11.55
25,134.09
12.00
147.07
159.08
11.56
25,145.65
12.00
146.15
158.15
11.56
25,157.21
12.00
145.23
157.23
11.56
25,168.78
12.00
144.33
156.33
11.57
25,180.34
11.99
143.44
155.43
11.57
25,191.91
11.99
142.56
154.55
11.57
25,203.49
11.99
141.69
153.68
11.57
25,215.06
11.99
140.83
152.82
11.58
25,226.64
11.98
139.98
151.97
11.58
25,238.22
11.98
139.15
151.13
11.58
25,249.80
11.98
138.32
150.30
11.58
25,261.39
11.98
137.50
149.48
11.59
25,272.98
11.97
136.69
148.66
11.59
25,284.57
11.97
135.89
147.86
11.59
25,296.16
11.97
135.10
147.07
11.59
25,307.75
11.97
134.32
146.29
11.59
25,319.35
11.96
133.55
145.51
11.60
25,330.95
11.96
132.79
144.75
11.60
25,342.55
11.96
132.03
143.99
11.60
25,354.15
11.96
131.29
143.24
11.60
25,365.75
11.96
130.55
142.50
11.60
25,377.36
11.95
129.82
141.77
11.61
25,388.97
11.95
129.10
141.05
11.61
25,400.58
11.95
128.38
140.33
11.61
REPOSTERIA MASA RICAS
"MASA RICA" Es una U.P.S., Integrada por dos hermanos, dedicada a la produccin de m
.- El local donde desarrollan la actividad consta de una oficina, el local de ventas, cuarto de ba
.- La venta se realiza en forma minorista nicamente y el cliente compra la mercadera
de venta
El importe mensual retirado por los empresarios en concepto de retribucin incluye sus cargas socia
Los propietarios desarrollan actividades en la empresa, donde uno de ellos se ocupa de la producci
Los propietarios desean hacer un estudio profundo de la situacin de su empresa y requieren
El promedio mensual de ventas de esta empresa es de 4.000 docenas al pre

Cul es el costo por cada docena de Masas de Confitera
Para ello aportan los datos que se exponen a continuaci
Unidad
Precio por
Unidad (Bs.F.)
Cantidad por
Docena de masas
Costo por
Docena (Bs.F.)
Harina
Kg.
4.50
0.490
2.21
Leche entera
Litro
4.50
0.230
1.04
Manteca
Kg.
18.00
0.200
3.60
Azcar
Kg.
8.50
0.050
0.43
Huevo
Docena
12.00
1.000
1.00
Materia Prima
Levadura
Kg.
2.40
0.015
0.04
Sal, esencias,
etc.
Kg.
2.00
0.015
0.03
TOTAL
8.33
&
MANO DE OBRA
Sueldo
mensual
EMPLEADOS
SUELDO POR
DOCENA
TOTAL POR
DOCENA
MUEBLES Y EQUIPOS
1,600.00
2.00
0.40
0.80
produccin y venta
Computadora
Precio de
Venta=
Alquiler
1,500.00
Servicios Publicos
1,200.00
Transporte
1,200.00
Publicidad
4,000.00
Papelera
1,500.00
Mantenimiento
3,200.00
Otros Gastos
2,000.00
8,000.00
Impuestos
0.00
Depreciacin Mensual
708.33
Costo Fijo Mensual
23,308.33
35.00
Escritorio / sillas
Otros Muebles
Total de Docenas
Ingresos por ventas
140,000.00
Beneficio Obtenido
80,167.67
25.87
1,3
1,4
1,5
1,6
1,7
1,8
1,9
2,0
2,1
2,2
2,3
2,4
2,5
2,6
2,7
2,8
2,9
3,0
3,1
3,2
3,3
3,4
3,5
3,6
3,7
3,8
3,9
4,0
4,1
4,2
4,3
4,4
4,5
4,6
4,7
4,8
4,9
5,0
5,1
5,2
5,3
5,4
5,5
5,6
5,7
5,8
5,9
6,0
6,1
6,2
6,3
6,4
6,5
6,6
6,7
6,8
6,9
7,0
7,1
7,2
7,3
7,4
7,5
7,6
7,7
7,8
7,9
8,0
8,1
8,2
8,3
8,4
8,5
8,6
8,7
8,8
8,9
9,0
9,1
9,2
9,3
9,4
9,5
9,6
9,7
9,8
9,9
10,
10,
10,
10,
10,
10,
10,
10,
10,
10,
11,
11,
11,
11,
11,
SA RICAS
dicada a la produccin de masas de pastelitos de calidad.
ocal de ventas, cuarto de baos y de una sala de elaboracin
liente compra la mercadera en el local de la empresa.
no Inscrito, por lo tanto el mismo est incluido en los precio de compra y

nta
cin incluye sus cargas sociales pues son trabajadores autnomos.
os se ocupa de la produccin y el otro de la administracin y ventas.
n de su empresa y requieren a un profesional que les informe:
a es de 4.000 docenas al precio de 25 Bs.F.
os fijos y variables.
ena de Masas de Confitera.
de contribucin.
ilibrio de la empresa.
conmico mensual.
se exponen a continuacin
MUEBLES Y EQUIPOS
MUEBLES Y EQUIPOS
PRECIO DE
COMPRA
Vida util en aos
Depreciacin
anual
Depreciacin
mensual
produccin y venta
65,000.00
10.00
6,500.00
541.67
Computadora
4,000.00
4.00
1,000.00
83.33
Escritorio / sillas
6,000.00
10.00
600.00
50.00
Otros Muebles
4,000.00
10.00
400.00
33.33
Total de Docenas
708.33
4,000.00
numero de Materia prima por
docenas
docena
Salario Por
docena
MP
S.y.S.
Costo Variable
100.00
833.10
80.00
913.10
200.00
1,666.20
160.00
1,826.20
300.00
2,499.30
240.00
2,739.30
400.00
3,332.40
320.00
3,652.40
500.00
4,165.50
400.00
4,565.50
600.00
4,998.60
480.00
5,478.60
700.00
5,831.70
560.00
6,391.70
800.00
6,664.80
640.00
7,304.80
900.00
7,497.90
720.00
8,217.90
1,000.00
8,331.00
800.00
9,131.00
1,100.00
9,164.10
880.00
10,044.10
1,200.00
9,997.20
960.00
10,957.20
1,300.00
10,830.30
1,040.00
11,870.30
1,400.00
11,663.40
1,120.00
12,783.40
1,500.00
12,496.50
1,200.00
13,696.50
1,600.00
13,329.60
1,280.00
14,609.60
1,700.00
14,162.70
1,360.00
15,522.70
1,800.00
14,995.80
1,440.00
16,435.80
1,900.00
15,828.90
1,520.00
17,348.90
2,000.00
16,662.00
1,600.00
18,262.00
2,100.00
17,495.10
1,680.00
19,175.10
2,200.00
18,328.20
1,760.00
20,088.20
2,300.00
19,161.30
1,840.00
21,001.30
2,400.00
19,994.40
1,920.00
21,914.40
2,500.00
20,827.50
2,000.00
22,827.50
2,600.00
21,660.60
2,080.00
23,740.60
2,700.00
22,493.70
2,160.00
24,653.70
2,800.00
23,326.80
2,240.00
25,566.80
2,900.00
24,159.90
2,320.00
26,479.90
3,000.00
24,993.00
2,400.00
27,393.00
3,100.00
25,826.10
2,480.00
28,306.10
3,200.00
26,659.20
2,560.00
29,219.20
3,300.00
27,492.30
2,640.00
30,132.30
3,400.00
28,325.40
2,720.00
31,045.40
3,500.00
29,158.50
2,800.00
31,958.50
3,600.00
29,991.60
2,880.00
32,871.60
3,700.00
30,824.70
2,960.00
33,784.70
3,800.00
31,657.80
3,040.00
34,697.80
3,900.00
32,490.90
3,120.00
35,610.90
4,000.00
33,324.00
3,200.00
36,524.00
4,100.00
34,157.10
3,280.00
37,437.10
4,200.00
34,990.20
3,360.00
38,350.20
4,300.00
35,823.30
3,440.00
39,263.30
4,400.00
36,656.40
3,520.00
40,176.40
4,500.00
37,489.50
3,600.00
41,089.50
4,600.00
38,322.60
3,680.00
42,002.60
4,700.00
39,155.70
3,760.00
42,915.70
4,800.00
39,988.80
3,840.00
43,828.80
4,900.00
40,821.90
3,920.00
44,741.90
5,000.00
41,655.00
4,000.00
45,655.00
5,100.00
42,488.10
4,080.00
46,568.10
5,200.00
43,321.20
4,160.00
47,481.20
5,300.00
44,154.30
4,240.00
48,394.30
5,400.00
44,987.40
4,320.00
49,307.40
5,500.00
45,820.50
4,400.00
50,220.50
5,600.00
46,653.60
4,480.00
51,133.60
5,700.00
47,486.70
4,560.00
52,046.70
5,800.00
48,319.80
4,640.00
52,959.80
5,900.00
49,152.90
4,720.00
53,872.90
6,000.00
49,986.00
4,800.00
54,786.00
6,100.00
50,819.10
4,880.00
55,699.10
6,200.00
51,652.20
4,960.00
56,612.20
6,300.00
52,485.30
5,040.00
57,525.30
6,400.00
53,318.40
5,120.00
58,438.40
6,500.00
54,151.50
5,200.00
59,351.50
6,600.00
54,984.60
5,280.00
60,264.60
6,700.00
55,817.70
5,360.00
61,177.70
6,800.00
56,650.80
5,440.00
62,090.80
6,900.00
57,483.90
5,520.00
63,003.90
7,000.00
58,317.00
5,600.00
63,917.00
7,100.00
59,150.10
5,680.00
64,830.10
7,200.00
59,983.20
5,760.00
65,743.20
7,300.00
60,816.30
5,840.00
66,656.30
7,400.00
61,649.40
5,920.00
67,569.40
7,500.00
62,482.50
6,000.00
68,482.50
7,600.00
63,315.60
6,080.00
69,395.60
7,700.00
64,148.70
6,160.00
70,308.70
7,800.00
64,981.80
6,240.00
71,221.80
7,900.00
65,814.90
6,320.00
72,134.90
8,000.00
66,648.00
6,400.00
73,048.00
8,100.00
67,481.10
6,480.00
73,961.10
8,200.00
68,314.20
6,560.00
74,874.20
8,300.00
69,147.30
6,640.00
75,787.30
8,400.00
69,980.40
6,720.00
76,700.40
8,500.00
70,813.50
6,800.00
77,613.50
8,600.00
71,646.60
6,880.00
78,526.60
8,700.00
72,479.70
6,960.00
79,439.70
8,800.00
73,312.80
7,040.00
80,352.80
8,900.00
74,145.90
7,120.00
81,265.90
9,000.00
74,979.00
7,200.00
82,179.00
9,100.00
75,812.10
7,280.00
83,092.10
9,200.00
76,645.20
7,360.00
84,005.20
9,300.00
77,478.30
7,440.00
84,918.30
9,400.00
78,311.40
7,520.00
85,831.40
9,500.00
79,144.50
7,600.00
86,744.50
9,600.00
79,977.60
7,680.00
87,657.60
9,700.00
80,810.70
7,760.00
88,570.70
9,800.00
81,643.80
7,840.00
89,483.80
9,900.00
82,476.90
7,920.00
90,396.90
10,000.00
83,310.00
8,000.00
91,310.00
10,100.00
84,143.10
8,080.00
92,223.10
10,200.00
84,976.20
8,160.00
93,136.20
10,300.00
85,809.30
8,240.00
94,049.30
10,400.00
86,642.40
8,320.00
94,962.40
10,500.00
87,475.50
8,400.00
95,875.50
10,600.00
88,308.60
8,480.00
96,788.60
10,700.00
89,141.70
8,560.00
97,701.70
10,800.00
89,974.80
8,640.00
98,614.80
10,900.00
90,807.90
8,720.00
99,527.90
11,000.00
91,641.00
8,800.00
100,441.00
11,100.00
92,474.10
8,880.00
101,354.10
11,200.00
93,307.20
8,960.00
102,267.20
11,300.00
94,140.30
9,040.00
103,180.30
11,400.00
94,973.40
9,120.00
104,093.40
Costo marginal
(Cmg)
Costo Fijo
Costo Total
Costo variable
Promedio (CVP)
Costo Fijo
Promedio (CFP)
Costo total
promedio (CTP)
23,308.33
24,221.43
9.13
233.08
242.21
23,308.33
25,134.53
9.13
116.54
125.67
9.13
23,308.33
26,047.63
9.13
77.69
86.83
9.13
23,308.33
26,960.73
9.13
58.27
67.40
9.13
23,308.33
27,873.83
9.13
46.62
55.75
9.13
23,308.33
28,786.93
9.13
38.85
47.98
9.13
23,308.33
29,700.03
9.13
33.30
42.43
9.13
23,308.33
30,613.13
9.13
29.14
38.27
9.13
23,308.33
31,526.23
9.13
25.90
35.03
9.13
23,308.33
32,439.33
9.13
23.31
32.44
9.13
23,308.33
33,352.43
9.13
21.19
30.32
9.13
23,308.33
34,265.53
9.13
19.42
28.55
9.13
23,308.33
35,178.63
9.13
17.93
27.06
9.13
23,308.33
36,091.73
9.13
16.65
25.78
9.13
23,308.33
37,004.83
9.13
15.54
24.67
9.13
23,308.33
37,917.93
9.13
14.57
23.70
9.13
23,308.33
38,831.03
9.13
13.71
22.84
9.13
23,308.33
39,744.13
9.13
12.95
22.08
9.13
23,308.33
40,657.23
9.13
12.27
21.40
9.13
23,308.33
41,570.33
9.13
11.65
20.79
9.13
23,308.33
42,483.43
9.13
11.10
20.23
9.13
23,308.33
43,396.53
9.13
10.59
19.73
9.13
23,308.33
44,309.63
9.13
10.13
19.27
9.13
23,308.33
45,222.73
9.13
9.71
18.84
9.13
23,308.33
46,135.83
9.13
9.32
18.45
9.13
23,308.33
47,048.93
9.13
8.96
18.10
9.13
23,308.33
47,962.03
9.13
8.63
17.76
9.13
23,308.33
48,875.13
9.13
8.32
17.46
9.13
23,308.33
49,788.23
9.13
8.04
17.17
9.13
23,308.33
50,701.33
9.13
7.77
16.90
9.13
23,308.33
51,614.43
9.13
7.52
16.65
9.13
23,308.33
52,527.53
9.13
7.28
16.41
9.13
23,308.33
53,440.63
9.13
7.06
16.19
9.13
23,308.33
54,353.73
9.13
6.86
15.99
9.13
23,308.33
55,266.83
9.13
6.66
15.79
9.13
23,308.33
56,179.93
9.13
6.47
15.61
9.13
23,308.33
57,093.03
9.13
6.30
15.43
9.13
23,308.33
58,006.13
9.13
6.13
15.26
9.13
23,308.33
58,919.23
9.13
5.98
15.11
9.13
23,308.33
59,832.33
9.13
5.83
14.96
9.13
23,308.33
60,745.43
9.13
5.68
14.82
9.13
23,308.33
61,658.53
9.13
5.55
14.68
9.13
23,308.33
62,571.63
9.13
5.42
14.55
9.13
23,308.33
63,484.73
9.13
5.30
14.43
9.13
23,308.33
64,397.83
9.13
5.18
14.31
9.13
23,308.33
65,310.93
9.13
5.07
14.20
9.13
23,308.33
66,224.03
9.13
4.96
14.09
9.13
23,308.33
67,137.13
9.13
4.86
13.99
9.13
23,308.33
68,050.23
9.13
4.76
13.89
9.13
23,308.33
68,963.33
9.13
4.66
13.79
9.13
23,308.33
69,876.43
9.13
4.57
13.70
9.13
23,308.33
70,789.53
9.13
4.48
13.61
9.13
23,308.33
71,702.63
9.13
4.40
13.53
9.13
23,308.33
72,615.73
9.13
4.32
13.45
9.13
23,308.33
73,528.83
9.13
4.24
13.37
9.13
23,308.33
74,441.93
9.13
4.16
13.29
9.13
23,308.33
75,355.03
9.13
4.09
13.22
9.13
23,308.33
76,268.13
9.13
4.02
13.15
9.13
23,308.33
77,181.23
9.13
3.95
13.08
9.13
23,308.33
78,094.33
9.13
3.88
13.02
9.13
23,308.33
79,007.43
9.13
3.82
12.95
9.13
23,308.33
79,920.53
9.13
3.76
12.89
9.13
23,308.33
80,833.63
9.13
3.70
12.83
9.13
23,308.33
81,746.73
9.13
3.64
12.77
9.13
23,308.33
82,659.83
9.13
3.59
12.72
9.13
23,308.33
83,572.93
9.13
3.53
12.66
9.13
23,308.33
84,486.03
9.13
3.48
12.61
9.13
23,308.33
85,399.13
9.13
3.43
12.56
9.13
23,308.33
86,312.23
9.13
3.38
12.51
9.13
23,308.33
87,225.33
9.13
3.33
12.46
9.13
23,308.33
88,138.43
9.13
3.28
12.41
9.13
23,308.33
89,051.53
9.13
3.24
12.37
9.13
23,308.33
89,964.63
9.13
3.19
12.32
9.13
23,308.33
90,877.73
9.13
3.15
12.28
9.13
23,308.33
91,790.83
9.13
3.11
12.24
9.13
23,308.33
92,703.93
9.13
3.07
12.20
9.13
23,308.33
93,617.03
9.13
3.03
12.16
9.13
23,308.33
94,530.13
9.13
2.99
12.12
9.13
23,308.33
95,443.23
9.13
2.95
12.08
9.13
23,308.33
96,356.33
9.13
2.91
12.04
9.13
23,308.33
97,269.43
9.13
2.88
12.01
9.13
23,308.33
98,182.53
9.13
2.84
11.97
9.13
23,308.33
99,095.63
9.13
2.81
11.94
9.13
23,308.33
100,008.73
9.13
2.77
11.91
9.13
23,308.33
100,921.83
9.13
2.74
11.87
9.13
23,308.33
101,834.93
9.13
2.71
11.84
9.13
23,308.33
102,748.03
9.13
2.68
11.81
9.13
23,308.33
103,661.13
9.13
2.65
11.78
9.13
23,308.33
104,574.23
9.13
2.62
11.75
9.13
23,308.33
105,487.33
9.13
2.59
11.72
9.13
23,308.33
106,400.43
9.13
2.56
11.69
9.13
23,308.33
107,313.53
9.13
2.53
11.66
9.13
23,308.33
108,226.63
9.13
2.51
11.64
9.13
23,308.33
109,139.73
9.13
2.48
11.61
9.13
23,308.33
110,052.83
9.13
2.45
11.58
9.13
23,308.33
110,965.93
9.13
2.43
11.56
9.13
23,308.33
111,879.03
9.13
2.40
11.53
9.13
23,308.33
112,792.13
9.13
2.38
11.51
9.13
23,308.33
113,705.23
9.13
2.35
11.49
9.13
23,308.33
114,618.33
9.13
2.33
11.46
9.13
23,308.33
115,531.43
9.13
2.31
11.44
9.13
23,308.33
116,444.53
9.13
2.29
11.42
9.13
23,308.33
117,357.63
9.13
2.26
11.39
9.13
23,308.33
118,270.73
9.13
2.24
11.37
9.13
23,308.33
119,183.83
9.13
2.22
11.35
9.13
23,308.33
120,096.93
9.13
2.20
11.33
9.13
23,308.33
121,010.03
9.13
2.18
11.31
9.13
23,308.33
121,923.13
9.13
2.16
11.29
9.13
23,308.33
122,836.23
9.13
2.14
11.27
9.13
23,308.33
123,749.33
9.13
2.12
11.25
9.13
23,308.33
124,662.43
9.13
2.10
11.23
9.13
23,308.33
125,575.53
9.13
2.08
11.21
9.13
23,308.33
126,488.63
9.13
2.06
11.19
9.13
23,308.33
127,401.73
9.13
2.04
11.18
9.13
REPOSTERIA MASA RICAS
"MASA RICA" Es una U.P.S., Integrada por dos hermanos, dedicada a la produccin de masas de paste
.- El local donde desarrollan la actividad consta de una oficina, el local de ventas, cuarto de baos y de u
.- La venta se realiza en forma minorista nicamente y el cliente compra la mercadera en el local de la e
de venta
El importe mensual retirado por los empresarios en concepto de retribucin incluye sus cargas sociales p
Los propietarios desarrollan actividades en la empresa, donde uno de ellos se ocupa de la produccin y
Los propietarios desean hacer un estudio profundo de la situacin de su empresa y requieren a un profe
El promedio mensual de ventas de esta empresa es de 4.000 docenas al precio de 25 Bs.F.
Cul es el costo por cada docena de Masas de Confitera.
Para ello aportan los datos que se exponen a continuacin
Unidad
Precio por
Unidad (Bs.F.)
Cantidad por
Docena de masas
Costo por
Docena (Bs.F.)
Harina
Kg.
4.50
0.490
2.21
Leche entera
Litro
4.50
0.230
1.04
Manteca
Kg.
18.00
0.200
3.60
Azcar
Kg.
8.50
0.050
0.43
Huevo
Docena
12.00
1.000
1.00
Materia Prima
Levadura
Kg.
2.40
0.015
0.04
Sal, esencias,
etc.
Kg.
2.00
0.015
0.03
TOTAL
8.33
&
4,000.00
MANO DE OBRA
Sueldo
mensual
EMPLEADOS
SUELDO POR
DOCENA
TOTAL POR
DOCENA
MUEBLES Y EQUIPOS
1,600.00
2.00
0.40
0.80
produccin y venta
Computadora
Precio de
Venta=
Alquiler
1,500.00
Servicios Publicos
1,200.00
Transporte
1,200.00
Publicidad
4,000.00
Papelera
1,500.00
Mantenimiento
3,200.00
Otros Gastos
2,000.00
8,000.00
Impuestos
0.00
Depreciacin Mensual
708.33
Costo Fijo Mensual
23,308.33
35.00
Escritorio / sillas
Otros Muebles
Total de Docenas
Ingresos por ventas
0.00
Beneficio Obtenido
23,721.57
SA RICAS
oduccin de masas de pastelitos de calidad.
ntas, cuarto de baos y de una sala de elaboracin
mercadera en el local de la empresa.
no Inscrito, por lo tanto el mismo est incluido en los precio de compra y
ncluye sus cargas sociales pues son trabajadores autnomos.
se ocupa de la produccin y el otro de la administracin y ventas.
presa y requieren a un profesional que les informe:
ecio de 25 Bs.F.
MUEBLES Y EQUIPOS
MUEBLES Y EQUIPOS
PRECIO DE
COMPRA
Vida util en aos
Depreciacin
anual
Depreciacin
mensual
produccin y venta
65,000.00
10.00
6,500.00
541.67
Computadora
4,000.00
4.00
1,000.00
83.33
Escritorio / sillas
6,000.00
10.00
600.00
50.00
Otros Muebles
4,000.00
10.00
400.00
33.33
708.33
Total de Docenas
numero de Materia prima por
docenas
docena
Salario Por
docena
MP
S.y.S.
Costo Variable
1.00
8.33
3,200.00
3,208.33
2.00
16.66
1,600.00
1,616.66
3.00
24.99
1,066.67
1,091.66
4.00
33.32
800.00
833.32
5.00
41.66
640.00
681.66
6.00
49.99
533.33
583.32
7.00
58.32
457.14
515.46
8.00
66.65
400.00
466.65
9.00
74.98
355.56
430.53
10.00
83.31
320.00
403.31
11.00
91.64
290.91
382.55
12.00
99.97
266.67
366.64
13.00
108.30
246.15
354.46
14.00
116.63
228.57
345.21
15.00
124.97
213.33
338.30
16.00
133.30
200.00
333.30
17.00
141.63
188.24
329.86
18.00
149.96
177.78
327.74
19.00
158.29
168.42
326.71
20.00
166.62
160.00
326.62
21.00
174.95
152.38
327.33
22.00
183.28
145.45
328.74
23.00
191.61
139.13
330.74
24.00
199.94
133.33
333.28
25.00
208.28
128.00
336.28
26.00
216.61
123.08
339.68
27.00
224.94
118.52
343.46
28.00
233.27
114.29
347.55
29.00
241.60
110.34
351.94
30.00
249.93
106.67
356.60
31.00
258.26
103.23
361.49
32.00
266.59
100.00
366.59
33.00
274.92
96.97
371.89
34.00
283.25
94.12
377.37
35.00
291.59
91.43
383.01
36.00
299.92
88.89
388.80
37.00
308.25
86.49
394.73
38.00
316.58
84.21
400.79
39.00
324.91
82.05
406.96
40.00
333.24
80.00
413.24
41.00
341.57
78.05
419.62
42.00
349.90
76.19
426.09
43.00
358.23
74.42
432.65
44.00
366.56
72.73
439.29
45.00
374.90
71.11
446.01
46.00
383.23
69.57
452.79
47.00
391.56
68.09
459.64
48.00
399.89
66.67
466.55
49.00
408.22
65.31
473.53
50.00
416.55
64.00
480.55
51.00
424.88
62.75
487.63
52.00
433.21
61.54
494.75
53.00
441.54
60.38
501.92
54.00
449.87
59.26
509.13
55.00
458.21
58.18
516.39
56.00
466.54
57.14
523.68
57.00
474.87
56.14
531.01
58.00
483.20
55.17
538.37
59.00
491.53
54.24
545.77
60.00
499.86
53.33
553.19
61.00
508.19
52.46
560.65
62.00
516.52
51.61
568.13
63.00
524.85
50.79
575.65
64.00
533.18
50.00
583.18
65.00
541.52
49.23
590.75
66.00
549.85
48.48
598.33
67.00
558.18
47.76
605.94
68.00
566.51
47.06
613.57
69.00
574.84
46.38
621.22
70.00
583.17
45.71
628.88
71.00
591.50
45.07
636.57
72.00
599.83
44.44
644.28
73.00
608.16
43.84
652.00
74.00
616.49
43.24
659.74
75.00
624.83
42.67
667.49
76.00
633.16
42.11
675.26
77.00
641.49
41.56
683.05
78.00
649.82
41.03
690.84
79.00
658.15
40.51
698.66
80.00
666.48
40.00
706.48
81.00
674.81
39.51
714.32
82.00
683.14
39.02
722.17
83.00
691.47
38.55
730.03
84.00
699.80
38.10
737.90
85.00
708.14
37.65
745.78
86.00
87.00
88.00
89.00
90.00
91.00
92.00
Costo marginal
(Cmg)
Costo Fijo
Costo Total
Costo variable
Promedio (CVP)
Costo Fijo
Promedio (CFP)
Costo total
promedio (CTP)
23,308.33
26,516.66
3,208.33
23,308.33
26,516.66
23,308.33
24,925.00
808.33
11,654.17
12,462.50
1,591.67
23,308.33
24,399.99
363.89
7,769.44
8,133.33
525.00
23,308.33
24,141.66
208.33
5,827.08
6,035.41
258.34
23,308.33
23,989.99
136.33
4,661.67
4,798.00
151.67
23,308.33
23,891.65
97.22
3,884.72
3,981.94
98.34
23,308.33
23,823.79
73.64
3,329.76
3,403.40
67.86
23,308.33
23,774.98
58.33
2,913.54
2,971.87
48.81
23,308.33
23,738.87
47.84
2,589.81
2,637.65
36.11
23,308.33
23,711.64
40.33
2,330.83
2,371.16
27.22
23,308.33
23,690.88
34.78
2,118.94
2,153.72
20.76
23,308.33
23,674.97
30.55
1,942.36
1,972.91
15.91
23,308.33
23,662.79
27.27
1,792.95
1,820.21
12.18
23,308.33
23,653.54
24.66
1,664.88
1,689.54
9.25
23,308.33
23,646.63
22.55
1,553.89
1,576.44
6.91
23,308.33
23,641.63
20.83
1,456.77
1,477.60
5.00
23,308.33
23,638.20
19.40
1,371.08
1,390.48
3.43
23,308.33
23,636.07
18.21
1,294.91
1,313.11
2.13
23,308.33
23,635.04
17.20
1,226.75
1,243.95
1.03
23,308.33
23,634.95
16.33
1,165.42
1,181.75
0.09
23,308.33
23,635.67
15.59
1,109.92
1,125.51
0.71
23,308.33
23,637.07
14.94
1,059.47
1,074.41
1.40
23,308.33
23,639.08
14.38
1,013.41
1,027.79
2.01
23,308.33
23,641.61
13.89
971.18
985.07
2.53
23,308.33
23,644.61
13.45
932.33
945.78
3.00
23,308.33
23,648.02
13.06
896.47
909.54
3.41
23,308.33
23,651.79
12.72
863.27
875.99
3.77
23,308.33
23,655.89
12.41
832.44
844.85
4.10
23,308.33
23,660.28
12.14
803.74
815.87
4.39
23,308.33
23,664.93
11.89
776.94
788.83
4.65
23,308.33
23,669.82
11.66
751.88
763.54
4.89
23,308.33
23,674.93
11.46
728.39
739.84
5.11
23,308.33
23,680.23
11.27
706.31
717.58
5.30
23,308.33
23,685.70
11.10
685.54
696.64
5.48
23,308.33
23,691.35
10.94
665.95
676.90
5.64
23,308.33
23,697.14
10.80
647.45
658.25
5.79
23,308.33
23,703.07
10.67
629.95
640.62
5.93
23,308.33
23,709.12
10.55
613.38
623.92
6.06
23,308.33
23,715.29
10.43
597.65
608.08
6.17
23,308.33
23,721.57
10.33
582.71
593.04
6.28
23,308.33
23,727.95
10.23
568.50
578.73
6.38
23,308.33
23,734.43
10.15
554.96
565.11
6.47
23,308.33
23,740.98
10.06
542.05
552.12
6.56
23,308.33
23,747.62
9.98
529.73
539.72
6.64
23,308.33
23,754.34
9.91
517.96
527.87
6.71
23,308.33
23,761.12
9.84
506.70
516.55
6.79
23,308.33
23,767.98
9.78
495.92
505.70
6.85
23,308.33
23,774.89
9.72
485.59
495.31
6.91
23,308.33
23,781.86
9.66
475.68
485.34
6.97
23,308.33
23,788.88
9.61
466.17
475.78
7.02
23,308.33
23,795.96
9.56
457.03
466.59
7.08
23,308.33
23,803.08
9.51
448.24
457.75
7.12
23,308.33
23,810.25
9.47
439.78
449.25
7.17
23,308.33
23,817.47
9.43
431.64
441.06
7.21
23,308.33
23,824.72
9.39
423.79
433.18
7.25
23,308.33
23,832.01
9.35
416.22
425.57
7.29
23,308.33
23,839.34
9.32
408.92
418.23
7.33
23,308.33
23,846.70
9.28
401.87
411.15
7.36
23,308.33
23,854.10
9.25
395.06
404.31
7.40
23,308.33
23,861.53
9.22
388.47
397.69
7.43
23,308.33
23,868.98
9.19
382.10
391.29
7.46
23,308.33
23,876.47
9.16
375.94
385.10
7.48
23,308.33
23,883.98
9.14
369.97
379.11
7.51
23,308.33
23,891.52
9.11
364.19
373.30
7.54
23,308.33
23,899.08
9.09
358.59
367.68
7.56
23,308.33
23,906.66
9.07
353.16
362.22
7.59
23,308.33
23,914.27
9.04
347.89
356.93
7.61
23,308.33
23,921.90
9.02
342.77
351.79
7.63
23,308.33
23,929.55
9.00
337.80
346.81
7.65
23,308.33
23,937.22
8.98
332.98
341.96
7.67
23,308.33
23,944.90
8.97
328.29
337.25
7.69
23,308.33
23,952.61
8.95
323.73
332.68
7.71
23,308.33
23,960.33
8.93
319.29
328.22
7.72
23,308.33
23,968.07
8.92
314.98
323.89
7.74
23,308.33
23,975.83
8.90
310.78
319.68
7.75
23,308.33
23,983.59
8.89
306.69
315.57
7.77
23,308.33
23,991.38
8.87
302.71
311.58
7.78
23,308.33
23,999.18
8.86
298.82
307.68
7.80
23,308.33
24,006.99
8.84
295.04
303.89
7.81
23,308.33
24,014.81
8.83
291.35
300.19
7.82
23,308.33
24,022.65
8.82
287.76
296.58
7.84
23,308.33
24,030.50
8.81
284.25
293.05
7.85
23,308.33
24,038.36
8.80
280.82
289.62
7.86
23,308.33
24,046.23
8.78
277.48
286.26
7.87
23,308.33
24,054.12
8.77
274.22
282.99
7.88

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REPOSTERIA COSAS RICAS

.- La venta se realiza en forma minorista nicamente y el cliente compra la mercadera en e

Los propietarios desean hacer un estudio profundo de la situacin de su empresa y requieren a un

El promedio mensual de ventas de esta empresa es de 4.000 docenas al precio

CUADRO DE MATERIA PRIMA

Costo Fijo Mensual

Ingresos por ventas

os, dedicada a la produccin de masas de confiteria de calidad.

ina, el local de ventas y de una sala de elaboracin

ente compra la mercadera en el local de la empresa.

ble no Inscrito, por lo tanto el mismo est incluido en los precio de

n incluye sus cargas sociales pues son trabajadores autnomos.

ellos se ocupa de la produccin y el otro de la administracin y

de su empresa y requieren a un profesional que les informe:

a es de 4.000 docenas al precio de 2.40 $

REPOSTERIA MASA RICAS

.- La venta se realiza en forma minorista nicamente y el cliente compra la mercadera

Los propietarios desean hacer un estudio profundo de la situacin de su empresa y requieren

El promedio mensual de ventas de esta empresa es de 4.000 docenas al pre

Cules son sus costos fijos y variables.

CUADRO DE MATERIA PRIMA

Costo Fijo Mensual

Ingresos por ventas

dicada a la produccin de masas de pastelitos de calidad.

ocal de ventas, cuarto de baos y de una sala de elaboracin

liente compra la mercadera en el local de la empresa.

no Inscrito, por lo tanto el mismo est incluido en los precio de compra y

cin incluye sus cargas sociales pues son trabajadores autnomos.

os se ocupa de la produccin y el otro de la administracin y ventas.

n de su empresa y requieren a un profesional que les informe:

a es de 4.000 docenas al precio de 25 Bs.F.

Vida util en aos

REPOSTERIA MASA RICAS

.- La venta se realiza en forma minorista nicamente y el cliente compra la mercadera en el local de la e

CUADRO DE MATERIA PRIMA

Costo Fijo Mensual

Ingresos por ventas

oduccin de masas de pastelitos de calidad.

ntas, cuarto de baos y de una sala de elaboracin

mercadera en el local de la empresa.

no Inscrito, por lo tanto el mismo est incluido en los precio de compra y

ncluye sus cargas sociales pues son trabajadores autnomos.

se ocupa de la produccin y el otro de la administracin y ventas.

presa y requieren a un profesional que les informe:

Vida util en aos

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