U3A1! Contabilidad Administrativa’ v
@ Aporte a Competencia
Introducir el concepto de contabilidad administrative y analizar su funcin en las empresas.
) INSTRUCCIONES
1 Para el desarrollo de la actividad es necesario que leas y analices el capitulo 5 del libro
Ramirez, PD. N. (2008). Contabilidad Administrativa. Octava edicién. Editorial MeGraw ~
Interamericana.
2. Apartir de lo anterior, responde a las siguientes preguntas
.2Cual es la importancia del modelo costo-volumen-utiidad en el proceso de planeacion
de las empresas?
2Qué es el punto de equilibrio de una empresa?
2Cuiles son los supuestos en los que se basa este modelo?
En qué differen economistas y contadores en relacién con este modelo?
Qué se entiende por margen de contribucién?
Qué se entiende por margen de seguridad?
Represente el punto de equlbrio en forma grafica,
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