PRACTICA DIRIGIDA DE PUNTO DE EQUILIBRIO Nº 1.docx

PRACTICA DIRIGIDA DE PUNTO DE EQUILIBRIO Nº 1.docx -...

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PRACTICA DIRIGIDA DE PUNTO DE EQUILIBRIO TEMA: PUNTO DE EQUILIBRIO La empresa industrial Aceros Andinos SAC, fabrica fierros para la construcción y nos solicita calcular el punto de equilibrio para el próximo mes, con los siguientes datos presupuestados: DETALLE IMPORTES TOTAL COSTOS VARIABLES POR UNIDAD De producción Materiales directos 7.00 7.00 Mano de obra directa 6.00 6.00 Costos indirectos 5.00 5.00 Total 18.00 18.00 De operación Comisiones de ventas 2.00 2.00 20.00 20.00 COSTOS FIJOS De producción 7,500.00 7,500.00 Costos indirectos De operación Gastos de Administración 18,000.00 18,000.00 Gastos de Ventas 14,500.00 14,500.00 Total 40,000.00 40,000.00 Nota: Valor de venta por Unidad
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