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Prodesdir S.a

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Submitted By aojedaf
Words 618
Pages 3
|Prodesdir S.A. (A) | | | | | |
|ene-96 | | | |Ene | |
|Productos |A |B |C |Total | |
|Ventas (uni) | 2.000 | 1.000 | 5.000 | 8.000 | |
|Precio Venta | 10,0 | 14,0 | 8,0 | | |
|Ingresos | 20.000 | 14.000 | 40.000 | 74.000 | |
| | | | | | |
|Costo Materia Prima | 6,0 | 3,0 | 3,0 | | |
|Total Materia Prima | 12.000 | 3.000 | 15.000 | 30.000 |41% |
|Consumo Unitario MO (hr) |0,10 |0,29 |0,10 | | |
|Coste MO x hr |20,00 |20,00 |20,00 | | |
|Costo Mano Obra Unitario |2,00 |5,80 |2,00 | | |
|Total MO | 4.000 | 5.800 | 10.000 | 19.800 |27% |
|Costos Directos | 16.000 | 8.800 | 25.000 | 49.800 |67% |
| | | | | | |
|Margen Contribución | 4.000 | 5.200 | 15.000 | 24.200 |33% |
| | | | | | |
|Costos Fijos | 3.636 | 5.273 | 9.091 | 18.000 |24% |
| | | | | | |
|Utilidad/Pérdida | 364 |- 73 | 5.909 | 6.200 |8% |
| | | | | | |
| |20% |29% |51% | | |
|Horas | 200 | 290 | 500 | 990 | |
| | | | | | |
|Costo Unitario Directo | 8,00 | 8,80 | 5,00 | 6,23 | |
|Costo Unitario Indirecto | 1,82 | 5,27 | 1,82 | 2,25 | |
|Total Coste Unitario | 9,82 | 14,07 | 6,82 | 8,48 | |
| | | | | | |
|Margen Contribución Unitario |2,00 |5,20 |3,00 |3,03 | |
| | | | | | |
|Punto de Equilibrio | 1.818 | 1.014 | 3.030 | 5.950 | |
| | | | | | |
|margen contribucion ponderado |25% |13% |63% |3,03 | |
| | 1.488 | 744 | 3.719 | | |
| | | | | | |

Prodesdir S.A. (B) | | | | | | | | | | | | | | |ene-96 | | | |Ene | | | | | | |Nov | | | |Productos |A |B |C |Total | | | |A |B |C |Total | | | |Ventas (uni) | 2.000 | 1.000 | 5.000 | 8.000 | | | | 3.500 | 2.500 | 6.500 | 12.500 | | | |Precio Venta | 10,0 | 14,0 | 8,0 | | | | | 10,0 | 14,0 | 8,0 | | | | |Ingresos | 20.000 | 14.000 | 40.000 | 74.000 | | | | 35.000 | 35.000 | 52.000 | 122.000 | |165% | | | | | | | | | | | | | | | | |Costo Materia Prima | 6,0 | 3,0 | 3,0 | | | | | 6,0 | 3,0 | 3,0 | | | | |Total Materia Prima | 12.000 | 3.000 | 15.000 | 30.000 |41% | | | 21.000 | 7.500 | 19.500 | 48.000 |39% | | |Consumo Unitario MO (hr) |0,10 |0,29 |0,10 | | | | |0,10 |0,29 |0,10 | | | | |Coste MO x hr |20,00 |20,00 |20,00 | | | | |20,00 |20,00 |20,00 | | | | |Costo Mano Obra Unitario |2,00 |5,80 |2,00 | | | | |2,00 |5,80 |2,00 | | | | |Total MO | 4.000 | 5.800 | 10.000 | 19.800 |27% | | | 7.000 | 14.500 | 13.000 | 34.500 |28% | | |Coeficiente CF / MO | | | | 0,91 | | | | | | | 0,52 | | | |Costos Directos | 16.000 | 8.800 | 25.000 | 49.800 |67% | | | 28.000 | 22.000 | 32.500 | 82.500 |111% | | | | | | | | | | | | | | | | | |Margen Contribución | 4.000 | 5.200 | 15.000 | 24.200 |33% | | | 7.000 | 13.000 | 19.500 | 39.500 |53% | | | | | | | | | | | | | | | | | |Costos Fijos | 3.636 | 5.273 | 9.091 | 18.000 |24% | | | 6.364 | 13.182 | 11.818 | 18.000 |24% | | | | | | | | | | | | | | | | | |Utilidad/Pérdida | 364 |- 73 | 5.909 | 6.200 |8% | | | 636 |- 182 | 7.682 | 8.136 |11% |131% | | | | | | | | | | | | | | | | | |20% |29% |51% | | | | |35% |73% |66% | | | | |Horas | 200 | 290 | 500 | 990 | | 1.500 | | 350 | 725 | 650 | 1.725 | | 1.500 | | | | | | | | | | | | | | | | |Costo Unitario Directo | 8,00 | 8,80 | 5,00 | 6,23 | | | | 8,00 | 8,80 | 5,00 | 6,60 | | | |Costo Unitario Indirecto | 1,82 | 5,27 | 1,82 | 2,25 | | | | 1,82 | 5,27 | 1,82 | 1,44 | | | |Total Coste Unitario | 9,82 | 14,07 | 6,82 | 8,48 | | | | 9,82 | 14,07 | 6,82 | 8,04 | | | |Precio - Coste Unitario | | | | | | | | | | | | | | |Margen Contribución Unitario |2,00 |5,20 |3,00 |3,03 | | | |2,00 |5,20 |3,00 |3,16 | | | | | | | | | | | | | | | | | | |Punto de Equilibrio | 1.818 | 1.014 | 3.030 | 5.950 | | | | 3.182 | 2.535 | 3.939 | 5.696 | | | | | | | | | | | | | | | | | | |margen contribucion ponderado |25% |13% |63% |3,03 | | | |44% |31% |81% |4,94 | | | | | 1.488 | 744 | 3.719 | | | | | 2.603 | 1.860 | 4.835 | | | | | | | | | | | | | | | | | | | |

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