CLASE LUNES 23 DE

AGOSTO

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 CAPITULO 5
La Información Relevante y la
Toma de Decisiones: Decisiones
de Marketing

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 Inf. Relevante – Dec. Marketing
• Pregunta de Control de Lectura: ¿Qué
entiende por Información relevante y toma de
decisiones: Decisiones de Márketing?

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 Inf. Relevante – Dec. Marketing
• Pag. 200

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 Inf. Relevante – Dec. Marketing
• Pag. 202

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 Inf. Relevante – Dec. Marketing
• Pag. 203

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 Inf. Relevante – Dec. Marketing
• Tabla 5-1 Estado de Resultados sin la orden especial.

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 Inf. Relevante – Dec. Marketing
• Solución.

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 Inf. Relevante – Dec. Marketing
Pag. 208

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Inf. Relevante – Dec. Marketing

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 Inf. Relevante – Dec. Marketing
• Solución:

evitables

UTILIDAD PERDIDA

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Resolver Ejercicio 5-32 Pagina 234

SOLUCIÓN EN EXCEL¡¡¡¡¡¡

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Solución Ejercicio 5-32 Pagina 234
5-32 (10-15 min.)

1. Operating income would increase by $300 if the order is accepted.

Without Effect of With

Special Special Special
Order Order Order
Units 2,000 100 2,100
Sales $36,000 $1,500 $37,500
Purchase cost 20,000 1,000 21,000
Variable printing cost 4,000 200 4,200
Total variable cost 24,000 1,200 25,200
Contribution margin 12,000 300 12,300
Fixed cost 8,000 0 8,000
Operating income $ 4,000 $ 300 $ 4,300

2. If maximizing operating income in the short run were the only goal, the
order should be accepted. However, if qualitative considerations
favoring rejection are worth more than the $300 increase in operating
income, the manager would reject the offer. For example, accepting
the offer from F. C. Kitsap may generate similar offers from other clubs
who now willingly pay the $18 normal price. Lost profits on such
business might more than offset the $300 gain on this sale. On the
other hand, this might be a way of gaining F. C. Kitsap as a regular
customer who will then buy other items that generate a profit well in
excess of the $300. 13
 Inf. Relevante – Dec. Marketing
• Pag. 212

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 Inf. Relevante – Dec. Marketing
• Solución

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• Pag. 218

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Inf. Relevante – Dec. Marketing

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 Inf. Relevante – Dec. Marketing
Resolver Ejercicio 5-41 página 237

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 Inf. Relevante – Dec. Marketing

Solución Ejercicio 5-41 página 237

5-41 (10 min.)
 
1. ($60,000 - $36,000) ÷ $36,000 = 66.7%
2. ($60,000 - $50,000) ÷ $50,000 = 20%
3. ($60,000 - $30,000) ÷ $30,000 = 100%

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 Inf. Relevante – Dec. Marketing
Ejercicio para la CASA: 5-37 Página 236

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