Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
CF
Ventas
Costo de producin
Materiales Directos
MOD
Otros Gastos
Depreciacion
Totales
concepto
Enero
Febrero
Marzo
Presupuesto Esttico
6,000
CV
Total
0.00
0.00
0.00 240,000.00
8,000.00 96,000.00
8,000.00 336,000.00
CF
0.00
240,000.00
104,000.00
0.00
10,000.00
12,000.00
10,000.00
344,000.00 32,000.00
40,000.00
1000
40.00
16,000.00
1000
16.00
costo fijo
MOD
40000-24000
2000-1000
costo fijo
40000-2000(16)
8,000.00
Otros Gastos
costo fijo
38000-26000
2000-1000
12,000.00
1000
38000-2000(12)
14,000.00
12.00
Resultado Real
1,500
CV
Total
210,000.00
67,500.00
44,000.00
31,000.00
0.00
###
CF
Presupuesto Flexible
1,500
CV
Total
210,000.00
67,500.00
0.00
54,000.00
8,000.00
43,000.00
14,000.00
10,000.00
10,000.00
### 32,000.00
60,000.00
24,000.00
18,000.00
###
CF
60,000.00
32,000.00
32,000.00
10,000.00
###
Variaciones (Flexible v
0
CV
Total
0.00
0.00
-7,500.00
-2,000.00 -20,000.00
2,000.00 -13,000.00
0.00
0.00
0.00 -40,500.00
Ingresos
Costos
Diferencias Positivas
Diferencias Negativas
Favorables
Desfavorables
-7,500.00
-22,000.00
-11,000.00
0.00
-40,500.00
Desfavorable
Desfavorable
Desfavorable
Desfavorable
Desfavorable
Problema No. 1
CF
Ventas
Costo de producin
Suministros
Mantenimiento
Servicios Publicos
Otros
Depreciacion
Totales
concepto
Agosto
Septiembre
Presupuesto Esttico
6,000
CV
Total
0.00
0.00
2,400.00
9,600.00
2,400.00
8,000.00
25,000.00
35,400.00
12,000.00
costo fijo
CF
800.00
2000
5200-7000(0.4)
2,400.00
19200-16000
7000-5000
3,200.00
2000
19200-7000(1.6)
8,000.00
costo fijo
400.00
2000
2500-7000(0.2)
1,100.00
10900-9300
7000-5000
1,600.00
2000
0.40
1.60
10900-7000(0.80)
5,300.00
0.20
Otros
costo fijo
-100.00
200.00
-100.00
0.00
-150.00
-150.00
Ingresos
Costos
Diferencias Positivas
Diferencias Negativas
Servicios Publicos
2500-2100
7000-5000
CF
2,500.00
2,163.00
4,663.00
2,400.00
2,060.00
4,460.00
7,800.00
8,137.00 15,937.00
8,000.00
8,240.00 16,240.00
1,200.00
1,236.00
2,436.00
1,100.00
1,030.00
2,130.00
5,300.00
4,120.00
9,420.00
5,300.00
4,120.00
9,420.00
7,650.00
0.00
7,650.00
7,500.00
7,500.00
47,400.00 24,450.00 15,656.00 40,106.00 24,300.00 15,450.00 39,750.00
Mantenimiento
costo fijo
CF
Presupuesto Flexible
5,150
CV
Total
422,300.00
0.00
4,800.00
17,600.00
25,000.00
Resultado Real
5,150
CV
Total
422,300.00
0.80
Favorables
Desfavorables
-203.00
303.00
-306.00
0.00
-150.00
-356.00
Desfavorable
Favorables
Desfavorable
Favorables
Favorables
Problema No. 1
CF
Ventas
Costo de producin
Materiales Directos
MOD
CIF
Depreciacion
Totales
concepto
Agosto
Septiembre
Presupuesto Esttico
6,000
CV
Total
0.00
0.00
84,000.00
69,000.00
0.00
84,000.00
85,000.00
16,000.00 153,000.00
169,000.00
0.00
16,000.00
Resultado Real
7,000
CV
Total
297,600.00
CF
0.00
30,000.00
5,000.00
70,000.00
###
28,000.00
2000
14.00
85000-62000
6000-4000
23,000.00
2000
11.50
85000-6000(11.5)
16,000.00
MOD
CIF
35000-29000
6000-4000
costo fijo
35000-6000(3)
6,000.00
2000
17,000.00
75,000.00 75,000.00
0.00
84,000.00 114,000.00
16,000.00
10,200.00 15,200.00
17,000.00
0.00 70,000.00
75,000.00
###
### 108,000.00
98,000.00
80,500.00
21,000.00
###
98,000.00
96,500.00
38,000.00
75,000.00
###
CF
0.00
-14,000.00
12,000.00
5,000.00
3,000.00
Ingresos
Costos
Diferencias Positivas
Diferencias Negativas
23,000.00
-3,500.00
10,800.00
0.00
30,300.00
costo fijo
costo fijo
CF
Presupuesto Flexible
7,000
CV
Total
297,600.00
3.00
Favorables
Desfavorables
23,000.00
-17,500.00
22,800.00
5,000.00
33,300.00
Favorables
Desfavorable
Favorables
Favorables
Favorables
Problema No. 1
CF
Ventas
Costo de producin
Materiales Directos
MOD
Otros Gastos
Depreciacion
Totales
concepto
Enero
Febrero
Marzo
Presupuesto Esttico
6,000
CV
Total
0.00
0.00
0.00 210,000.00
16,000.00 72,000.00
16,000.00 282,000.00
CF
0.00
210,000.00
88,000.00
0.00
10,000.00
12,000.00
10,000.00
298,000.00 32,000.00
35,000.00
1000
35.00
40000-24000
2000-1000
12,000.00
1000
12.00
40000-2000(16)
16,000.00
38000-26000
2000-1000
12,500.00
1000
38000-2000(12)
13,000.00
costo fijo
MOD
costo fijo
Otros Gastos
costo fijo
12.50
Resultado Real
1,500
CV
Total
210,000.00
67,500.00
44,000.00
31,000.00
0.00
###
CF
Presupuesto Flexible
1,500
CV
Total
210,000.00
67,500.00
0.00 52,500.00
54,000.00
16,000.00 18,000.00
43,000.00
13,000.00 18,750.00
10,000.00
10,000.00
### 39,000.00 89,250.00
CF
52,500.00
34,000.00
31,750.00
10,000.00
###
0.00
6,000.00
1,000.00
0.00
7,000.00
Ingresos
Costos
Diferencias Positivas
Diferencias Negativas
Favorables
Desfavorables
Variaciones (Flexible v
0
CV
Total
0.00
-15,000.00
-26,000.00
-12,250.00
0.00
-53,250.00
-15,000.00
-20,000.00
-11,250.00
0.00
-46,250.00
Desfavorable
Desfavorable
Desfavorable
Desfavorable
Desfavorable