Ejercicios Cap. 4
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Transcript of Ejercicios Cap. 4
Ejercicio 4-1
Opcion APe= 4000 = 200 unid. 200*60 = Q12,000.00
60-40
Opcion BRenta = Q 800.00Comision 5%/pv = Q 3,750.00Total CF = Q 4,550.00
Pe= 4550 = 227 unid. 227*60 = Q13,620.0060-40
Le recomendaria la Opcion A ya que llega mas rapido a su punto de equilibrio.
Ejecicio 4-2
Unidades = 5000Pventa = Q500.00Cvu = Q350.00CIF = Q300,000.00Marketing = Q200,000.00
(A)Estado de Resultado
Vtas Q2,500,000.00(-) Cvtas Q1,750,000.00
MC Q750,000.00(-) CF Q500,000.00
EBIT Q250,000.00
(B)Pe= 500000 = 3333 unid. 3333*500 = Q1,666,500.00
500-350
Ejercicio 4-3
Unidades = 125000P venta = Q60.00C venta = Q50.00C fijo = Q500,000.00
(A)Pe= 500000 = 50000 unid. 50000*60 = Q3,000,000.00
60-50
(B)
125000*10% = 12500 = 137500 unid.
Estado de ResultadoVtas Q8,250,000.00
(-) Cvtas Q6,875,000.00MC Q1,375,000.00
(-) CF Q500,000.00EBIT Q875,000.00
Ejercicio 4-4Pventa = Q1,500.00 (A)MC = 60% = 1500*60% = Q900.00 1500-900 Cvu = Q600.00CF = Q180,000.00
(B)Pe= 180000 = 200 unid. 200*1500 = Q300,000.00
1500-600C)
PE= 180000+45000 250 unid. 250*1500 = Q375,000.001500-600
(D)80% = 1500*80% = Q1,200.00 1500-1200 Cvu = Q300.00
Pe= 180000 = 150 unid. 150*1500 = Q225,000.001500-300
Ejercicio 4-5Pvta = Q5.00 (A)Cvta = 45%/Pv = 5*45% = Q2.25CF = Q90,000.00
(B)150000 = 30000 unid.
5
C)Pe= 90000 = 32727 unid. 32727*5 = Q163,635.00
5-2.25
(D)Pe= 90000+25000 = 41818 unid. 41818*5 = Q209,090.00
5-2.25
E)La empresa tuvo perdidas ya que nisiquiera pudo llegar a su punto de equilibrio.
Ejercicio 4-6
Cuaderno 100 hojasPvta = Q30.00 unid = 10,000 16% CF = Q272,000.00Cvta = Q10.00Cuaderno 200 hojasPvta = Q50.00Cvta = Q10.00 unid = 50,000 84% CF = Q1,428,000.00CF total = Q1,700,000.00
(A)Pe total = Q1,700,000.00 = 28,333 unid. 28333*80 = Q2,266,640.00
80-20
Cuader. 100 H Pe= Q272,000.00 = 13,600 unid. 13600*30 = Q408,000.00´30-10
Cuader. 200 H Pe= Q1,428,000.00 = 35,700 unid. 35700*50 = Q1,785,000.0050-10
(B)Pe total = 1700000+200000 = 31,667 unid. 31667*80 = Q2,533,360.00
80-20
Cuader. 100 H Pe= 272000+200000 = 14,600 unid. 14600*30 = Q438,000.00´30-10
Cuader. 200 H Pe= 1428000 + 200000= 40,700 unid. 40700*50 = Q2,035,000.0050-10
Ejercicio 4-7
Unid = 200000Pvta = Q5.00Cvta = Q3.00CF = Q175,000.00
(A)Estado de Resultado
Vtas Q1,000,000.00(-) Cvtas Q600,000.00
MC Q400,000.00(-) CF Q175,000.00
EBIT Q225,000.00
(B)Pe= 175000 = 87,500 unid. 87500*5 = Q437,500.00
´5-3
C)MS= Q1,000,000.00 - Q437,500.00 = Q562,500.00
MS% = Q562,500.00 = 0.56 = 56%Q1,000,000.00
(D) No creo que halla ninguna deficiencia ya que tiene mas del 50% de margen de seguridad.
Ejercicio 4-8
Pvta = Q2,800.00Cvta = Q2,100.00CF Op (A) = Q9,000.00CF Op (B) = cf+8%c(Pv) = 4500 + 11200 = Q15,700.00
(A) Pe= Q9,000.00 = 13 unid. 13*2800 = Q36,400.00
2800-2100
(B)Pe= Q15,700.00 = 22 unid. 22*2800 = Q61,600.00
2800-2100
Le recomiendo la opcion A ya que llegaria mas rapido a su punto de equilibrio.
Ejercicio 4-9
PLANTA MANUALPvta = Q20.00Cvta = Q10.00CF = Q22,000.00PLANTA AUTOMATIZADAPvta = Q20.00Cvta = Q8.00CF = Q32,000.00
(A)PLANTA MANUAL
Pe= Q22,000.00 = 2,200 unid. 2200*20 = Q44,000.00´20-10
PLANTA AUTOMATIZADAPe= Q32,000.00 = 2,667 unid. 2667*20 = Q53,340.00
´20-8
(B)PLANTA MANUAL
Estado de ResultadoVtas Q80,000.00
(-) Cvtas Q40,000.00MC Q40,000.00
(-) CF Q22,000.00EBIT Q18,000.00
PLANTA AUTOMATIZADAEstado de Resultado
Vtas Q80,000.00(-) Cvtas Q32,000.00
MC Q48,000.00(-) CF Q32,000.00
EBIT Q16,000.00
C)MS= Q80,000.00 - Q44,000.00 = Q36,000.00
MS% = Q36,000.00 = 0.45 45%Q80,000.00
MS= Q80,000.00 - Q53,340.00 = Q26,660.00
MS% = Q26,660.00 = 0.33 33%Q80,000.00
Le recomendaria construir la planta manual hasta que la empresa cresca en ventas ya que con las ventas
actuales tendria mas utilidad operativa y poco a poco ir automatizandola.
Ejercicio 4-10 Unids. Totales 26,000Producto Aunid. = 7000 7000 27% CF = Q6,885.00Pvta = Q2.00 26000Cvta = Q1.20
Producto Bunid. = 8000 8000 31% CF = Q7,905.00Pvta = Q4.00 26000Cvta = Q2.60
Producto Cunid. = 11000 11000 42% CF = Q10,710.00Pvta = Q4.00 26000Cvta = Q1.60
FC total = Q25,500.00
(A)Estado de Resultado
A B CVtas Q14,000.00 Q32,000.00 Q44,000.00 Q90,000.00
(-) Cvtas Q8,400.00 Q20,800.00 Q17,600.00 Q46,800.00MC Q43,200.00
(-) CF Q25,500.00EBIT Q17,700.00
(B)Totales Pe= Q25,500.00 = 5,543 unid. 5543*10 = Q55,430.00
10-5.4
Producto A Pe= Q6,885.00 = 8,606 unid. 8606*2 = Q17,212.002-1.2
Producto B Pe= Q7,905.00 = 5,646 unid. 5646*4 = Q22,584.004-2.6
Producto C Pe= Q10,710.00 = 4,463 unid. 4463*4 = Q17,852.004-1.6
C)Estado de Resultado
A B CVtas Q21,000.00 Q22,800.00 Q42,000.00 Q85,800.00
(-) Cvtas Q8,400.00 Q20,800.00 Q17,600.00 Q46,800.00MC Q39,000.00
(-) CF Q25,500.00EBIT Q13,500.00