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CASO PRACTICO

PRORRATEO

Comisiones de Ventas :

S/. 5,000.00
= 0.03
S/. 160,000.00

Luego :
D = S/. 40,000.00 x 0.03 = S/. 1,250.00
E = S/. 30,000.00 x 0.03 = S/. 937.50
F = S/. 90,000.00 x 0.03 = S/. 2,812.50
S/. 5,000.00

Gastos de Reparto :

S/. 4,000.00
= 0.09
S/. 47,000.00

Luego :
D = S/. 15,000.00 x 0.085 = S/. 1,276.60
E = S/. 10,000.00 x 0.085 = S/. 851.06
F = S/. 22,000.00 x 0.085 = S/. 1,872.34
S/. 4,000.00

Gastos Oficina Administrativas :

S/. 7,000.00
= 0.04
S/. 160,000.00

Luego :
D = S/. 40,000.00 x 0.044 = S/. 1,750.00
E = S/. 30,000.00 x 0.044 = S/. 1,312.50
F = S/. 90,000.00 x 0.044 = S/. 3,937.50
S/. 7,000.00
RESUMEN

Cuenta D E F TOTAL
Comisiones de Ventas S/. 1,250.00 S/. 937.50 S/. 2,812.50 S/. 5,000.00
Gastos de Reparto S/. 1,276.60 S/. 851.06 S/. 1,872.34 S/. 4,000.00
Sueldos S/. 1,000.00 S/. 1,200.00 S/. 1,800.00 S/. 4,000.00
Gastos Oficina Administrativas S/.1,750.00 S/.1,312.50 S/. 3,937.50 S/. 7,000.00
TOTALES S/. 5,276.60 S/. 4,301.06 S/. 10,422.34 S/. 20,000.00

ESTADO DE RESULTADOS POR PRODUCTO

Cuenta D E F TOTAL
Ventas S/. 40,000.00 S/. 30,000.00 S/. 90,000.00 S/. 160,000.00
(-) Costo Ventas S/. 17,000.00 S/. 12,000.00 S/. 72,000.00 S/. 101,000.00
Utilidad Bruta S/. 23,000.00 S/. 18,000.00 S/. 18,000.00 S/. 59,000.00
MENOS :
Costos Distribucion
Gastos de Administracion S/.1,750.00 S/.1,312.50 S/. 3,937.50 S/. 7,000.00
Gastos de Comercializacion S/. 3,526.60 S/. 2,988.56 S/. 6,484.84 S/. 13,000.00
UTILIDAD NETA S/. 17,723.40 S/. 13,698.94 S/. 7,577.66 S/. 39,000.00