apalancamiento.xlsx
TRANSCRIPT
HEHC_1: APALANCAMIENTOEMPRESA: Empre SAA) DATOS DE PARTIDAUnidades vendidas 30,000Costes fijos: 100,000.00 Precio unitario: 20.00 Costes variab.unit.: 15.00 Costes financieros: 30,000.00 B) MBRAL DE RENTABILIDAD !.R.).R. !"#$%&%e') ( 20,000#$%&%e' )e#%$%&' *e#+&' C,'+e' -$.,' C,'+e' )&r$&/0e' T,+&0 C,'+e'0 0.00 100,000.00 0.00 100,000.00 5,000 100,000.00 100,000.00 75,000.00 175,000.00 10,000 200,000.00 100,000.00 150,000.00 250,000.00 15,000 300,000.00 100,000.00 225,000.00 325,000.00 20,000 400,000.00 100,000.00 300,000.00 400,000.00 25,000 500,000.00 100,000.00 375,000.00 475,000.00 30,000 600,000.00 100,000.00 450,000.00 550,000.00 35,000 700,000.00 100,000.00 525,000.00 625,000.00 40,000 00,000.00 100,000.00 600,000.00 700,000.00 0 5,000 10,000 15,000 20,000 25,000 30,000 35,0000100,000200,000300,000400,000500,000600,000700,00000,000.R. , P"#+, %e E1"$0$/r$,!entas"ota# CostesCostes fijos%'. )e#%$%&'"r,'HEHC_1: APALANCAMIENTOEMPRESA: Empre SAC) APALANCAMIENTO OPERATI*O !A.O.), 2INANCIERO !A.2.) 3 TOTAL !A.T.)#$%&%e' )e#%$%&' 30,000.00*e#+&' 600,000.00 Costes variab#es 450,000.00 $ar%en sobre C! 150,000.00 Costes fijos 100,000.00 "ota# costes 550,000.00 B.A.I.T. 50,000.00 Ap&0&m$e#+, Oper&+$), !A.O.)Costes financieros 30,000.00 Ap&0&m$e#+, 2$#$er, !A.2.)B.A.T. 20,000.00 Ap&0&m$e#+, T,+&0 !A.T.)C. 2$#$er,' B.A.T. A.2. A. T. & 50,000.00 1.0 3.015,000.00 35,000.00 1.4 4.330,000.00 20,000.00 2.55.5 45,000.00 5,000.00 10.0 30.060,000.00 & 10,000.00 &5.0 &15.0 & 15,000.00 30,000.00 45,000.00 60,000.00 &6.0&4.0&2.00.02.04.06.0.010.0E),0"4$6# Ap&0&m$e#+, 2$#$er,C. 2$#$er,'A. 2.HEHC_1: APALANCAMIENTOEMPRESA: Empre SAD) IN2LENCIA *ARIACI7N *ENTAS EN B.A.I.T.N"e)&' "%'. )e#%$%& Cre4$m$e#+, *&r$&4$6# B.A.I.T. N"e), B.A.I.T. A.O.38,500 21.67' 65.00' 2,500.00 2.21 E) IN2LENCIA *ARIACI7N *ENTAS EN B.A.T.*e#+&' $#$4$&0e' *&r$&4$6# )e#+&' C,'+e' -$#$er,' A.T. 9 *&r$&4$6# BAT30,000 10.009 30,000.00 7.5055.0092) IN2LENCIA *ARIACI7N MAR:EN EN B.A.T.M&r;e# $#$4$&0 *&r$&4$6# m&r;e# B.A.T. $#$4$&0 A.T. *&r$&4$6# B.A.T.5.00 50.009 20,000.00 7.50375.00'(.).". inicia#(.).". fina#0.00 20,000.00 40,000.00 60,000.00 0,000.00 100,000.00 20,000.00 ' Ber#&0 :&r4?&Catedrtico Informtica de GestinS,0e%&% M&r+$#e@ MA D,0,re' Licenciada en CC. Econmicas y Empresariales =" -r$'4, SB#4Ce@ :&r4?& Licenciado en CC. Econmicas y Empresariales FACULTAD CC. DE LA EMPRESA. UPCTAutores...