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Cálculo de costos y punto de equilibrio

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Cálculo de costos y punto de equilibrio

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Prueba diagnóstica

Created by

EDUCACIÓN CONTINUA
EDUCACIÓN CONTINUA
Mexico

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Cálculo de costos y punto de equilibrio
 

Cálculo de costos y punto de equilibrioOnline version

Prueba diagnóstica

by EDUCACIÓN CONTINUA
1

La contabilidad, en términos generales, tiene como finalidad principal:

2

Un costo fijo se caracteriza por:

3

¿Cuál de los siguientes es un ejemplo de costo variable?

4

Si una empresa vende un producto en $100 y su costo variable es de $60, el margen de contribución unitario es:

5

El punto de equilibrio representa:

6

Si aumentan los costos fijos y el precio de venta se mantiene, el punto de equilibrio:

7

Una utilidad del análisis costo–volumen–utilidad es que permite:

8

El uso de porcentajes en el análisis de costos es importante porque permite:

Explicación

La contabilidad proporciona información útil para decidir.

Esa es la característica principal de un costo fijo.

La materia prima varía con el volumen de producción.

Es la diferencia entre precio y costo variable.

En el punto de equilibrio ingresos y costos son iguales.

Se requieren más ventas para cubrir los costos.

Ese es el propósito del análisis CVU.

Facilitan la comparación y el análisis.

 
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