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3.3 Supuestos y limitaciones del modelo costo–volumen–utilidad

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3.3 Supuestos y limitaciones del modelo costo–volumen–utilidad

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About this activity

Punto de equilibrio

Created by

EDUCACIÓN CONTINUA
EDUCACIÓN CONTINUA
Mexico

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3.3 Supuestos y limitaciones del modelo costo–volumen–utilidad
 

3.3 Supuestos y limitaciones del modelo costo–volumen–utilidadOnline version

Punto de equilibrio

by EDUCACIÓN CONTINUA
1

El modelo CVU asume que el precio de venta permanece constante dentro de un rango relevante.

2

El CVU considera variaciones constantes en inventarios.

3

El análisis CVU puede aplicarse sin problema aunque no se distingan costos fijos y variables.

4

El CVU es más confiable cuando la estructura de costos se mantiene estable.

5

El modelo CVU sustituye al análisis financiero y al criterio profesional.

6

En empresas con múltiples productos, el CVU asume una mezcla de ventas constante.

7

Los descuentos y promociones pueden afectar la precisión del CVU.

8

Conocer las limitaciones del CVU ayuda a interpretar mejor sus resultados.

 
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