Beruflich Dokumente
Kultur Dokumente
1
Ley Media que cubre los requerimientos operativos.
Flujo económico detallado
Pregun
Item Concepto Unidad Val.Unit Caso Original Pregunta A
ta B
MUY MUY
EFICIENTE NORMAL DEFICIENTE
ITEM CONCEPTO VALOR EFICIENTE EFICIENTE
(5%) (0%) (-5%)
(10%) (-10%)
Ingresos por
21 1,529.2 1,459.7 1,390.2 1,320.7 1,251.2
ventas
22 Regalias (3%) 3% -45.88 -43.79 -41.71 -39.62 -37.53
Costos total
28 -502.44 -479.60 -456.77 -433.93 -390.53
operación
Deprec. y
29 -448.00 -448.00 -448.00 -448.00 -448.00
amortizacion
Utilidad antes Part.
30 513.5 468.9 424.3 379.7 355.7
laboral
Participaciòn
31 8% -41.08 -37.51 -33.94 -30.38 -28.45
laboral (8%)
Utilidad antes de
32 472.4 431.4 390.3 349.3 327.2
Imp.Renta
Impuesto a la renta
33 3% -141.72 -129.41 -117.10 -104.80 -98.17
(30%)
1,529.2 1,482.8 1,436.5 1,390.2 1,343.8 1,297.5 1,251.2 1,204.8 1,158.5 1,112.1 1,065.8 1,019.5 973.1
-45.88 -44.49 -43.10 -41.71 -40.31 -38.92 -37.53 -36.14 -34.75 -33.36 -31.97 -30.58 -29.19
-21.35 -20.70 -20.06 -19.41 -18.76 -18.11 -17.47 -16.82 -16.17 -15.53 -14.88 -14.23 -13.59
-477.37 -470.50 -463.63 -456.77 -449.90 -443.03 -436.16 -429.29 -422.43 -415.56 -408.69 -401.82 -394.96
-905.00 -905.00 -905.00 -450.00 -30.00 -30.00 -30.00 -30.00 -320.00 -28.00 -28.00 -28.00 -28.00
100.9 62.9 24.8 441.7 823.6 785.5 747.5 709.4 381.3 635.2 597.1 559.1 521.0
-8.08 -5.03 -1.98 -35.34 -65.89 -62.84 -59.80 -56.75 -30.50 -50.82 -47.77 -44.72 -41.68
92.9 57.8 22.8 406.4 757.7 722.7 687.7 652.6 350.8 584.4 549.4 514.3 479.3
-27.86 -17.35 -6.84 -121.91 -227.32 -216.81 -206.30 -195.79 -105.24 -175.32 -164.81 -154.30 -143.79
65.0 40.5 16.0 284.5 530.4 505.9 481.4 456.8 245.6 409.1 384.6 360.0 335.5
870.00 870.00 870.00
35.00 35.00 35.00 450.00 30.00 30.00 30.00 30.00 320.00 28.00 28.00 28.00 28.00
-35.00 -35.00 -450.00 -30.00 -30.00 -30.00 -30.00 -320.00 -28.00 -28.00 -28.00 -28.00 0.00
935.01 910.48 470.96 704.45 530.41 505.89 481.36 166.84 537.55 409.08 384.55 360.03 363.50
-1,484 -573 -102 602 1,132 1,638 2,120 2,287 2,824 3,233 3,618 3,978 4,341
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
1,621.9 1,575.5 1,529.2 1,482.8 1,436.5 1,390.2 1,343.8 1,297.5 1,251.2 1,204.8 1,158.5 1,112.1 1,065.8 1,019.5 973.1
-48.66 -47.27 -45.88 -44.49 -43.10 -41.71 -40.31 -38.92 -37.53 -36.14 -34.75 -33.36 -31.97 -30.58 -29.19
-22.64 -22.00 -21.35 -20.70 -20.06 -19.41 -18.76 -18.11 -17.47 -16.82 -16.17 -15.53 -14.88 -14.23 -13.59
-491.10 -484.24 -477.37 -470.50 -463.63 -456.77 -449.90 -443.03 -436.16 -429.29 -422.43 -415.56 -408.69 -401.82 -394.96
-1,030.00 -1,065.00 -1,065.00 -1,065.00 -1,065.00 -450.00 -30.00 -30.00 -30.00 -30.00 -320.00 -28.00 -28.00 -28.00 -28.00
52.1 -21.0 -59.1 -97.1 -135.2 441.7 823.6 785.5 747.5 709.4 381.3 635.2 597.1 559.1 521.0
-4.17 1.68 4.72 7.77 10.82 -35.34 -65.89 -62.84 -59.80 -56.75 -30.50 -50.82 -47.77 -44.72 -41.68
47.9 -19.3 -54.3 -89.4 -124.4 406.4 757.7 722.7 687.7 652.6 350.8 584.4 549.4 514.3 479.3
-14.38 0.00 0.00 0.00 0.00 -121.91 -227.32 -216.81 -206.30 -195.79 -105.24 -175.32 -164.81 -154.30 -143.79
33.6 -19.3 -54.3 -89.4 -124.4 284.5 530.4 505.9 481.4 456.8 245.6 409.1 384.6 360.0 335.5
1,030.00 1,030.00 1,030.00 1,030.00 1,030.00
35.00 35.00 35.00 35.00 450.00 30.00 30.00 30.00 30.00 320.00 28.00 28.00 28.00 28.00
-35.00 -35.00 -35.00 -35.00 -450.00 -30.00 -30.00 -30.00 -30.00 -320.00 -28.00 -28.00 -28.00 -28.00 0.00
1,028.56 1,010.70 975.67 940.63 490.60 704.45 530.41 505.89 481.36 166.84 537.55 409.08 384.55 360.03 363.50
-4,121 -3,111 -2,135 -1,194 -704 1 531 1,037 1,518 1,685 2,223 2,632 3,016 3,376 3,740
Ejercicio No.1
Ley Media que cubre los requerimientos operativos.
ITEM CONCEPTO CASO ORIGINAL PREGUNTA "A" PREGUNTA "B"
1 Cotización cobre 6,600 5,600 5,600
5 Ley media de cabeza 0.90% 0.90% 1.15%
21 Ingreso por ventas 1,390.20 1.095,3 1.395,7
22 Regalias -41.71 -32.85 -42.87
23 Gasto comercial -60 -19.41 -24.73
28 Costo total operación -456.77 -456.77 -462.09
29 Deprec. Y Amortiza. -450 -450 -450
31 Participación laboral 8% -35.34 -12.45 -35.34
33 Impuesto a la renta (30%) -121.91 -42.97 -121.91
34 utilidad neta 284.5 100.3 284.5