A

5,401,000

45%

B
1,438,000

12%

C
4,076,000 34%

378,000
102,000
11,000
38,000
529,000
4,872,000

7.0%
1.9%
0.2%
0.7%
9.8%
90.2%

99,000
22,000
22,000
8,000
151,000
1,287,000

6.9%
1.5%
1.5%
0.6%
10.5%
89.5%

294,000 7.2%
74,000 1.8%
20,000 0.5%
16,000 0.4%
404,000 9.9%
3,672,000 90.1%

Costos Variables
Costo Estndar Fabric
Variacion de material
Var MO y Gastos Fabr
Total Costo Direct0 Fabricaci

3,089,000
-48,000
38,000
3,079,000

57.2%
-0.9%
0.7%
57.0%

810,000
15,000
36,000
861,000

56.3%
1.0%
2.5%
59.9%

2,515,000 61.7%
-20,000 -0.5%
36,000 0.9%
2,531,000 62.1%

Costo Var de Almac y Exped

Costo Variable de Ventas
Total Costo Directo

32,000
189,000
3,300,000

0.6%
3.5%
61.1%

13,000
62,000
936,000

0.9%
4.3%
65.1%

20,000 0.5%
110,000 2.7%
2,661,000 65.3%

Margen de Contribucion

1,572,000

29.1%

351,000

24.4%

1,011,000 24.8%

Ventas Brutas
Menos
Transportes
Descuentos
Devoluciones
Varios
Total a deducir
Ventas Netas

Cargas de Estructura (Fijos)

Dpto de Fabricacion
Dpto Comercial
Dpto Administracion
Dpto Compras
Dpto Personal
Dpto Direccion
General
Publicidad
Depreciacion
Impuestos locales
Intereses
Total Cargas de Estructura
Beneficios netos de Explotac
Otros Beneficios (o gastos)
Beneficios netos (con costos var)
Ajuste de inventario para traducir
a contabilidad convencional
Beneficio Netos antes imp
Previsin de Impuestos
Beneficio Neto despues imp

15
370,000
270,000

36
40,000
70,000

21
190,000
90,000

640,015
0.17255793
931,985

110,036

280,021

240,964

730,979

D
1,083,000

9%

Total
11,998,000

77,000
16,000
4,000
7,000
104,000
979,000

7.1%
1.5%
0.4%
0.6%
9.6%
90.4%

848,000
214,000
57,000
69,000
1,188,000
10,810,000

7.1%
1.8%
0.5%
0.6%
9.9%
90.1%

818,000
222,000
55,000
83,000
1,178,000
12,682,000

5.9%
1.6%
0.4%
0.6%
8.5%
91.5%

648,000
-4,000

7,062,000
-57,000
110,000
7,115,000

58.9%
-0.5%
0.9%
59.3%

8,053,000

58.1%

644,000

59.8%
-0.4%
0.0%
59.5%

69,000
8,122,000

0.5%
58.6%

6,000
31,000
681,000

0.6%
2.9%
62.9%

71,000
392,000
7,578,000

0.6%
3.3%
63.2%

125,000
430,000
8,677,000

0.9%
3.1%
62.6%

298,000

27.5%

3,232,000

26.9%

4,005,000

28.9%

18
60,000
70,000

130,018
167,982

100%

Presupuesto
13,860,000

587,000
520,000
271,000
40,000
62,000
104,000

620,000
536,000
278,000
41,000
53,000
111,000

925,000
541,000
61,000
44,000
3,155,000

26.3%

893,000
547,000
78,000
50,000
3,207,000

23.1%

77,000
18,000
95,000

0.6%
0.2%
0.8%

798,000
6,000
804,000

5.8%
0.0%
5.8%

20,000
75,000
41,000
34,000