ESTADO DE RESULTADOS

período entre el 1 de enero al 31 de diciembre de 2019

Ventas Brutas (1292*30.000) 38.760.000

Costo de Ventas:

Costo fijo: 18.000.000

Costo Variable 14.212.000

Total costo de venta 32.212.000

Utilidad Bruta en ventas 6.548.000

Impuesto 2.548.000

Utilidad neta 4.000.000

Conclusión del punto de equilibrio

De acuerdo con el documento "Cómo

Pregunta 2.

encontrar la flexibilidad del presupuesto, o no: el

impacto del costo fijo y variable", debe leer y sacar
una conclusión sobre los temas más importantes del
documento
,

CONCLUSION: both the fixed cost and the variable cost, are investments which
vary and do not vary according to the number or change of the production. For the
fixed cost a constant is handled for the same value or production; for the variable
cost as its name Indicates may vary in your final result.
For the flexible budget, calculate and adjust a certain amount given, taking into
account changes in real income.We can find that for the flexible budget there are
advantages and disadvantages: one of the advantages has a variable cost in its
environment so that it can be treated as a fixed cost and a measure of aligned
budget performance; as a disadvantage we can see that the formulation has costs
that are not variable, since for the delay of the closing and the income company
they have as a disadvantage the flexible budget that contains budgetary versus
real information with the variations of real expenses, leading as general expenses
applicability fixed that do not vary as a result.