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Para calcular el precio de venta, primero es necesario calcular los costos unitarios:
𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠
𝐶𝑜𝑠𝑡𝑜 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜 = 𝑐𝑜𝑠𝑡𝑜 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒 +
𝑈𝑛𝑖𝑑𝑎𝑑𝑒𝑠 𝑎 𝑉𝑒𝑛𝑑𝑒𝑟
$25,000
𝐶𝑜𝑠𝑡𝑜 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜 = $36 +
18,500
𝐶𝑜𝑠𝑡𝑜 𝑈𝑛𝑖𝑡𝑎𝑟𝑖𝑜
𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 =
1 − 𝑅𝑒𝑛𝑑𝑖𝑚𝑖𝑒𝑛𝑡𝑜 𝑠𝑜𝑏𝑟𝑒 𝑣𝑒𝑛𝑡𝑎
$37.35
𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 =
1 − 0.146
$37.35
𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 =
0.850
b) El volumen de equilibrio
𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠
𝑉𝑜𝑙𝑢𝑒𝑛 𝑑𝑒𝑙 𝐸𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 =
𝑃𝑟𝑒𝑐𝑖𝑜 − 𝐶𝑜𝑠𝑡𝑜 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒
$25,000
𝑉𝑜𝑙𝑢𝑒𝑛 𝑑𝑒𝑙 𝐸𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 =
$44 − $36
$25,000
𝑉𝑜𝑙𝑢𝑒𝑛 𝑑𝑒𝑙 𝐸𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 =
$44 − $36
$25,000
𝑉𝑜𝑙𝑢𝑒𝑛 𝑑𝑒𝑙 𝐸𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 =
$8
$25,000
𝑉𝑜𝑙𝑢𝑒𝑛 𝑑𝑒𝑙 𝐸𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 =
$8
$814000 − $56,000
𝑅𝑒𝑡𝑜𝑟𝑛𝑜 𝑆𝑜𝑏𝑟𝑒 𝐼𝑛𝑣𝑒𝑟𝑠𝑖𝑜𝑛 =
$56,000
$758000
𝑅𝑒𝑡𝑜𝑟𝑛𝑜 𝑆𝑜𝑏𝑟𝑒 𝐼𝑛𝑣𝑒𝑟𝑠𝑖𝑜𝑛 =
$56,000
𝑅𝑒𝑡𝑜𝑟𝑛𝑜 𝑆𝑜𝑏𝑟𝑒 𝐼𝑛𝑣𝑒𝑟𝑠𝑖𝑜𝑛 = 13.53
(13.53)($56,000)
𝑃𝑟𝑒𝑐𝑖𝑜 𝑝𝑜𝑟 𝑢𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑚𝑒𝑡𝑎 = $37.35 +
18,500
Realizamos la multiplicación
75,8000
𝑃𝑟𝑒𝑐𝑖𝑜 𝑝𝑜𝑟 𝑢𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑚𝑒𝑡𝑎 = $37.35 +
18,500
Dividimos
a) Costo unitario
𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠
𝐶𝑜𝑠𝑡𝑜 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜 = 𝑐𝑜𝑠𝑡𝑜 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒 +
𝑈𝑛𝑖𝑑𝑎𝑑𝑒𝑠 𝑎 𝑉𝑒𝑛𝑑𝑒𝑟
$2,600
𝐶𝑜𝑠𝑡𝑜 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜 = $7.50 +
91,798
$2,600
𝐶𝑜𝑠𝑡𝑜 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜 = $7.50 +
91,798
$7.5283
𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 =
1 − 0.328
$7.5283
𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 =
0.672
𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠
𝑉𝑜𝑙𝑢𝑒𝑛 𝑑𝑒𝑙 𝐸𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 =
𝑃𝑟𝑒𝑐𝑖𝑜 − 𝐶𝑜𝑠𝑡𝑜 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒
$2,600
𝑉𝑜𝑙𝑢𝑒𝑛 𝑑𝑒𝑙 𝐸𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 =
$11.202 − $7.50
$2,600
𝑉𝑜𝑙𝑢𝑒𝑛 𝑑𝑒𝑙 𝐸𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜 =
$3.702