Fórmulas T3 y 4

Question 1

BENEFICIO

Answer 1

B= q · p - (CF+CVu · q)
B= q · ( p - Cvu) - CF
B= IT - CT

Question 2

INGRESO TOTAL

Answer 2

IT= p · q

Question 3

COSTE TOTAL

Answer 3

CT= CF + CV

Question 4

COSTE VARIABLE

Answer 4

CV = CVu · q

Question 5

COSTE VARIABLE UNITARIO

Answer 5

CVu = CV/q

Question 6

MARGEN DE CONTRIBUCIÓN

Answer 6

MC= p - CVu

Question 7

COEFICIENTE DE COBERTURA

Answer 7

CC= MC/p
CC= (p - CVu)/p
CC=(IT-CV)/IT (valores totales)

Question 8

PUNTO MUERTO

Answer 8

PM= CF/MC
PM= CF/(p - CVu)

Question 9

PUNTO MUERTO en u.m.

Answer 9

PMu.m.= PM · p
PMu.m. = CF / CC

Question 10

GAO

Answer 10

GAO= MG/B
GAO= (IT-CV) / (IT-CV-CF)
GAO= (IT-CV) / B
GAO= (incremento B / B) · (incremento q / q)
GAO= (q · (p - CVu)) / B
GAO= (q · (p - CVu)) / (q · (p - CVu)) - CF
GAO= q / ( q - PM)

Question 11

CMVu

Answer 11

CMVu= (CF / q real) - (CF / q 100%)

Question 12

CMV

Answer 12

CMV= CMVu · q real

Question 13

Costes de Actividad

Answer 13

(capacidad real / capacidad máxima) · CF

Question 14

Margen de seguridad

Answer 14

Margen segur = Ventas previstas - PM

Question 15

Punto muerto diario

Answer 15

PM diario = PM / cantidad de días del año