CONTABILIDAD DE COSTOS

Universitario: Franz Pairumani Limachi

Docente: MSc. Lic. Gabriel Esteban Heredia Villarroel
Fecha: 25 de mayo de 2021
Actividad: Emulación de Video_18 de mayo de 2021

Q PARA VENDER A 200 P=

PV PARA UT DESEADA CF=

COSTOS COSTO VAR PUNTO DE EQ

1200 1600 2000
FIJOS POR UNIDAD Q
Cvu=
20,000 20 1,000.00 1,060 1,080 1,100
20,000 25 1,333.33 1,413 1,440 1,467
20,000 30 2,000.00 2,120 2,160 2,200
25,000 20 1,250.00 1,310 1,330 1,350
25,000 25 1,666.67 1,747 1,773 1,800
25,000 30 2,500.00 2,620 2,660 2,700
30,000 20 1,500.00 1,560 1,580 1,600
30,000 25 2,000.00 2,080 2,107 2,133
30,000 30 3,000.00 3,120 3,160 3,200

Q IT CF CV CT UT P=
- - 25,000.00 - 25,000.00 (25,000.00) CF=
500.00 20,000.00 25,000.00 12,500.00 37,500.00 (17,500.00) Cvu=
1,000.00 40,000.00 25,000.00 25,000.00 50,000.00 (10,000.00)
1,500.00 60,000.00 25,000.00 37,500.00 62,500.00 (2,500.00)
2,000.00 80,000.00 25,000.00 50,000.00 75,000.00 5,000.00
2,500.00 100,000.00 25,000.00 62,500.00 87,500.00 12,500.00
3,000.00 120,000.00 25,000.00 75,000.00 100,000.00 20,000.00
3,500.00 140,000.00 25,000.00 87,500.00 112,500.00 27,500.00
4,000.00 160,000.00 25,000.00 100,000.00 125,000.00 35,000.00
4,500.00 180,000.00 25,000.00 112,500.00 137,500.00 42,500.00
1,666.67 66,666.67 25,000.00 41,666.67 66,666.67 -
 40
25,000

25

40
25,000
25