Hoja1a)A partir del mccp calcule equilibrio economico, demuestreART. BETTAART. GAMMACostos variables (unitarios)2,8803,920RC0.520.51UNIDADES (Q)12,00018,00030,000% MDO0.400.60RR0.480.49PRECIO (RC=CV/P)6,0008,000MC (P-CV)3,1204,080VENTAS (P*Q)72,000,000144,000,000216,000,000% MDO0.330.67CF108,000,0001.-3,1204,0800.400.601,2482,4483,696CF108,000,00029,220.77922ART.BETTA11,688NUEVO QUNITARIO3,696ART. GAMMA17,532NUEVO QUNITARIOP*Q70,129,870140,259,740CV*Q33,662,33868,727,273MC36,467,53271,532,468108,000,000-108,000,0000.0b)Calcule los ingresos necesarios para obtener un resultado del 15% de los ingresosdespues de impuesto, con una tasa del 20%Ejercicio 2Costos45,000,000DetalleVtas. en el punto de separacioncosto de ventas despues del proceso adicionalunidades producidasprecio unitarioprecio unitariocostos adicionales21,0001,4202,30015,000,000UNVPSVPAIngresos 2100029,820,00048,300,00018,480,000Costo INC-15,000,000-15,000,000Util. Neta29,820,00033,300,0003,480,000Costos incrementalesCostos de oportunidadIng INC18,480,000Venta48,300,000Costos INC-15,000,000Costo-15,000,0003,480,000Costo Oport.-29,820,0003,480,000Ejercicio 3DetalleAlfaBetaGammaCostos Var. (u)3,1902,5481,080RC (u)0.450.480.60RR (u)0.550.520.40Tiempo para105 min90 min48 minelaborar c/uproductoPrecio (RR=CV/P)5,8004,9002,700MC (P-CV)2,6102,3521,620T1.751.500.801491.42857142861568202530.000 HRS.44,742,857.1447,040,00060,750,000*SE DESCARTA EL ART. ALFA, YA QUE GENERA MENOS MARGENCostos Fijos22,300,000TRM0.18Inv. Activos oper.43,000,000Costos Variables2,925RC0.55Qm21,000RR0.45RR=CV/PP6,5000,45=2925/PRSI =UO1-T INV0,20 =UO0,25 = UO0.843,000,00043,000,000UO=10,750,000R=VTA-(CV+CF)R=P*Q-(CV*Q+CF)10.750.000=6500*Q-(2.925*Q+22.300.000)10.750.000=6500Q-2.925Q+22.300.00010.750.000=3.575Q+22.300.0003575Q=22.300.000+10.750.0003575Q=33.050.000Q=33.050.000/3.575Q=9244.7552447552P*Q60,090,909CV*Q27,040,909MC33,050,000CF22,300,000RAI10,750,00020%2,150,000RDI8,600,000M=UO/V =8,600,0000.1460,090,909R=U/I =60,090,9091.4043,000,000M*R =0,14 * 1,4 =0.20Ingreso residual = utilidad operacional - tasa retorno min * inversionIR=UO-TRM*INVIR=8.600.000-(0,18*43.000.000)IR=8.600.000-7.740.000IR=860,000

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