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SOLUCION
PUNTO DE EQUILIBRIO EN CANTIDADES
𝑈
𝐶𝐹+( )
1−𝑇
PEC=
(𝑃𝑉−𝐶𝑉)
$4.000.000
$18.000.000+( )
1−0.39
PEC=
($30.000/𝑈𝑛𝑖𝑑𝑎𝑑−$11.000/𝑈𝑛𝑖𝑑𝑎𝑑)
$6.557.377
PE =
0.63
1.292*$30.000 = $ 38.760.000
Costos variables (CVT) PEc*CVu = CVT
$ 6.548.000*0.39=$ 2.553.720
UTILIDAD NETA (UDI) UAI-RENTA= UDI
1. The variable cost is very important because it can be a cost that does not
have to be incurred and this is can spend or invest in other goods or
services and The fixed cost tending to be constant and when making a
reduction in the budget must be absorbed within variable cost.Because
it is flexible.
2. Failure to take into account fixed and variable concepts could lead to
incorrect assessments of the flexibility available to cut or increase costs