Igual Produccion Ao_1Ao_2Ao_3Inventario_Inicial0010,000+Produccion30,00030,00030,000+Produccion_Disponible30,00030,00040,000+Inventario_Final010,0005,000-Unidades_Vendidas30,00020,00035,000

Costo_Variable_Unitario$5$5$5+Costo_Fijo_Total$300,000$300,000$300,000Costo_Fijo_Unitario$10$10$10+

Costo_Unitario$15$15$15

Valor_Venta Unitario$25$25$25Gasto_Variable_Unitario$2$2$2Gasto_Fijo_Total$51,000$51,000$51,000AbsorcinDirectoAo_1Ao_2Ao_3Ao_1Ao_2Ao_3Unidades_Vendidas30,000 und20,000 und35,000 undUnidades_Vendidas30,000 und20,000 und35,000 undValor_Venta_Unitario$25$25$25Valor_Venta_Unitario$25$25$25Ingresos$750,000$500,000$875,000+Ingresos$750,000$500,000$875,000+

Inventario_Inicial0 und0 und10,000 undInventario_Inicial0010,000Costo_Unitario0.0$15$15Costo_UnitarioCosto_Inventario_Inicial0.00.0$150,000+Costo_Variable_Inventario_Inicial

Produccion30,000 und30,000 und30,000 undProduccion30,00030,00030,000Costo_Unitario$15$15$15Costo_Variable$5$5$5Costo_Produccion$450,000$450,000$450,000+Costo_Variable_Produccion$150,000$150,000$150,000

Inventario_Final0 und10,000 und5,000 undInventario Final010,0005,000Costo_Unitario$15$15$15Costo_Variable$5$5$50.0$150,000$75,000 -

Costo_Ventas$450,000$300,000$525,000 -Costo_Variable_UnitarioERROR:#NAME?ERROR:#NAME?ERROR:#NAME?Utilidad Bruta$300,000$200,000$350,000Costo_Variable_Unidades_VendidasERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -

Gastos Fijos$51,000$51,000$51,000 -Gastos VariablesERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -Margen de ContribucinERROR:#NAME?ERROR:#NAME?ERROR:#NAME?+Gastos Variables$60,000$40,000$70,000 -Costo_Fijo_UnitarioERROR:#NAME?ERROR:#NAME?ERROR:#NAME?Utilidad Operativa$189,000$109,000$229,000Costos FijosERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -Gastos FijosERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -

Utilidad OperativaERROR:#NAME?ERROR:#NAME?ERROR:#NAME?

Costeo VariableVARIABLEDATOSAo_1Ao_2Ao_3

Produccion_Presupuestada8,000 und8,000 und8,000 undInventario_Inicial0 und2,000 und500 undProduccion_Realizada8,000 und5,000 und10,000 undInventario_Final2,000 und500 und3,000 undVentas_Realizadas6,000 und6,500 und7,500 und

Precio_Venta$1,000$1,000$1,000Costo_Variable_Manufactura_UnitarioCVU_Materiales_Directos$110$110$110CVU_Mano_Obra$40$40$40CVC_Gastos_Indirectos$50$50$50Costo_Variable_Manufactura_Unitario$200$200$200Costo_Fijo_Manufatura$1,080,000$1,080,000$1,080,000Costo_Fijo_Manufactura_Unitario$135$216$108Costo_Unitario$335$416$308

Otros_GastosGasto_Variable_Marketing_Unitario$185$185$185Gasto_Fijo_Marketing$1,380,000$1,380,000$1,380,000Ao_1Ao_2Ao_3INGRESOSIngresos_Por_Ventas$6,000,000$6,500,000$7,500,000Ventas_Realizadas6,000 und6,500 und7,500 undPrecio_Venta$1,000$1,000$1,000

COSTOS/GASTOS VARIABLES

Costo_Variable_Manufactura$1,200,000$1,300,000$1,500,000Inventario_Inicial0 und2,000 und500 undCosto_Variable_Manufactura_Unitario$200$200$2000.0$400,000$100,000Produccion_Realizada8,000 und5,000 und10,000 undCosto_Variable_Manufactura_Unitario$200$200$200$1,600,000$1,000,000$2,000,000Inventario_Final2,000 und500 und3,000 undCosto_Variable_Manufactura_Unitario$200$200$200$400,000$100,000$600,000Otros_Costo_Variable$1,110,000$1,202,500$1,387,500Ventas_Realizadas6,000 und6,500 und7,500 undGasto_Variable_Marketing_Unitario$185$185$185MARGEN DE CONTRIBUCIONMargen_Contribucion$3,690,000$3,997,500$4,612,500COSTOS/GASTOS FIJOSCostos_Gastos_Fijos$2,460,000$2,460,000$2,460,000Costo_Fijo_Manufatura$1,080,000$1,080,000$1,080,000Gasto_Fijo_Marketing$1,380,000$1,380,000$1,380,000UTILIDAD EN OPERACION$1,230,000$1,537,500$2,152,500

Costeo AbsorbenteABSORBENTEDATOSAo_1Ao_2Ao_3

Produccion_Presupuestada8,000 und8,000 und8,000 undInventario_Inicial0 und2,000 und500 undProduccion_Realizada8,000 und5,000 und10,000 undInventario_Final2,000 und500 und3,000 undVentas_Realizadas6,000 und6,500 und7,500 und

Precio_Venta$1,000$1,000$1,000Costo_Variable_Manufactura_UnitarioCVU_Materiales_Directos$110$110$110CVU_Mano_Obra$40$40$40CVC_Gastos_Indirectos$50$50$50Costo_Variable_Manufactura_Unitario$200$200$200Costo_Fijo_Manufatura$1,080,000$1,080,000$1,080,000Costo_Fijo_Manufactura_Unitario$135$216$108Costo_Unitario$335$416$308

Otros_GastosGasto_Variable_Marketing_Unitario$185$185$185Gasto_Fijo_Marketing$1,380,000$1,380,000$1,380,000

Ao_1Ao_2Ao_3INGRESOSIngresos_Por_Ventas$6,000,000$6,500,000$7,500,000Ventas_Realizadas6,000 und6,500 und7,500 undPrecio_Venta$1,000$1,000$1,000

COSTO DE VENTASCosto_Manufactura$2,010,000$2,542,000$2,364,000Inventario_Inicial0 und2,000 und500 undCosto_Unitario$335$335$4160.0$670,000$208,000Produccion_Realizada8,000 und5,000 und10,000 undCosto_Unitario$335$416$308$2,680,000$2,080,000$3,080,000Inventario_Final2,000 und500 und3,000 undCosto_Unitario$335$416$308$670,000$208,000$924,000

UTILIDAD BRUTAUtilidad bruta$3,990,000$3,958,000$5,136,000GASTOS DE MARKETINGGasto de Marketin$2,490,000$2,582,500$2,767,500Ventas_Realizadas6,000 und6,500 und7,500 undGasto_Variable_Marketing_Unitario$185$185$185$1,110,000$1,202,500$1,387,500Gasto_Fijo_Marketing$1,380,000$1,380,000$1,380,000

UTILIDAD EN OPERACION$1,500,000$1,375,500$2,368,500DIFERENCIA CON LIBRO, pg 306Utilidad Libro$1,500,000$1,335,000$2,490,000Diferencia$40,500-$121,500DIFERENCIAS POR INVENTARIO-$40,500$121,500

Consideraciones del libroIgual costo del inventario para los tres aosInventario_Inicial500 undCosto_Unitario$335$167,500Produccion_RealizadaCosto_Unitario

Inventario_FinalCosto_Unitario500 und3,000 und$335$335$167,500$1,005,000

Produccion diferente (2)Ao_1Ao_2Ao_3Inventario_Inicial010,00020,000+Produccion30,00060,00020,000+Produccion_Disponible30,00070,00040,000+Inventario_Final010,0005,000-Unidades_Vendidas30,00060,00035,000

Costo_Variable_Unitario$5$5$5+Costo_Fijo_Total$300,000$300,000$300,000Costo_Fijo_Unitario$10$5$15+

Costo_Unitario$15$10$20

Valor_Venta Unitario$25$25$25Gasto_Variable_Unitario$2$2$2Gasto_Fijo_Total$51,000$51,000$51,000AbsorcinDirectoAo_1Ao_2Ao_3Ao_1Ao_2Ao_3Unidades_Vendidas30,000 und60,000 und35,000 undUnidades_VendidasERROR:#NAME?ERROR:#NAME?ERROR:#NAME?Valor_Venta_Unitario$25$25$25Valor_Venta_UnitarioERROR:#NAME?ERROR:#NAME?ERROR:#NAME?Ingresos$750,000$1,500,000$875,000+Ingresos$750,000$1,500,000$875,000+

Inventario_Inicial0 und10,000 und20,000 undCosto_Variable_UnitarioERROR:#NAME?ERROR:#NAME?ERROR:#NAME?Precio_Unitario0.0$15$10Costo_Variable_Unidades_VendidasERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -0.0$150,000$200,000+Gastos VariablesERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -Produccion30,000 und60,000 und20,000 undCosto_Variable_Unitario$5$5$5Margen de ContribucinERROR:#NAME?ERROR:#NAME?ERROR:#NAME?+Costo_Fijo_Unitario$10$5$15Costo_Unitario$15$10$20Costo_Produccion$450,000$600,000$400,000+Costo_Fijo_UnitarioERROR:#NAME?ERROR:#NAME?ERROR:#NAME?Costos FijosERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -Inventario_Final0 und10,000 und5,000 undGastos FijosERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -Precio_Unitario$15$10$200.0$100,000$100,000 -

Costo_Ventas$450,000$650,000$500,000 -

Utilidad Bruta$300,000$850,000$375,000

Gastos FijosERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -

Gastos VariablesERROR:#NAME?ERROR:#NAME?ERROR:#NAME? -

Utilidad OperativaERROR:#NAME?ERROR:#NAME?ERROR:#NAME?Utilidad OperativaERROR:#NAME?ERROR:#NAME?ERROR:#NAME?