Contabilidad Administrativa

Practica Contabilidad Administrativa.
* Genry Lizardo 10-0697
* Frederick Justo 10-0359
* Marie Diaz 10-0759
* Aldo Rivas 11-0571
* Mariobanex De Leon 08-0801Problemas
5-1
A) PE = 1,000,000 = 1,000,000 = 1,000 Uds.
2,000 - 1,000 1,000

B) PE en pesos: PE und * PU
= 2,000 * 1,000 = 2,000,000

C) PMC=PV-CVU * 100
PV

=2,000 – 1,000 *100
2,000

=0.5 * 100 = 50%

D) PV+25%
PE und = 1,000,000/2,500-1,000 = 1,000,000/1,500 = 666.67
PE en pesos = PE und *PV
=(666.67) (2,500) = 1,666,675

5-2
1) PE = CF/CUund
1,000 = CF/ 7,000 – 5,000
1,000 (2,000) = CF
CF = 2,000,000

2) PE = 3,000,000 = 3,000,000 = 1,500
7,000-5,0002,000

5-4

1) MC und = PV-CV
MC und = 170-40 = 130
Unidades por vender = CF + 30,000
130

=50,000 + 30,000 = 80,000 = 615.38130 130

2) PE = CF/ PV – CV = 50,000 = 50,000 = 438.596
170-56 114
CV = 40 + 40% = 56

5-5
500*12 = 60,000 + 3,000 * 12 =36,000 + 2,000 = 98,000
CF= 98,000 A) PE= CF/PV-CV= 98,000/200-120 = 98,000/80 = 1,225
CV= 120 PE$= PV+PE = 200+1,225 = 245,000
PV= 200 B) MC% =PV-CV/PV*100 = 200-120/200 *100 = 80/200*100 = 0.4*100 = 40%

C)

D) YPV= CF+UD/MCU= 98,000+500/80 = 103.000/80 = 1,287.5
MCU= P-CU = 200-120 = 80
E) PE= 98,000/200-123.5 = 98,000/76.5 =1,281.046 UNIDADES.
F) UNIDADES POR VENDER = COSTOS FIJOS + (1-T)
MARGEN DE CONTRIBUCION UNITARIA
=97,000+ 10,000/1-0.28= 97,000+10,000/0.72 = 97,000 + 13,888.83
80 80 80
= 110,888.88 = 1,386.11 UNIDADES
80...