Actividad Ventas Gtos Fijos Gtos Variables

Pintura $5,000,000 $500,000 $180,000

Alineamiento $2,500,000 $300,000 $200,000 VENTAS NETAS
Balanceo $1,000,000 $250,000 $400,000
GASTOS FIJOS
Costo ABC
GSTOS VARIABLES
ESTADO DE RESULTADOS
VENTAS $8,500,000 GASTOS TOTALES
GASTOS FIJOS $1,050,000
GASTOS VARIABLES $780,000 UNIDAD NETA

TOTAL GASTOS $1,830,000 RENTABILIDAD

UTILIDAD NETA $6,670,000
RENTABILIDAD 0.78%
 ESTADO DE RESULTADO CON SISTEMA ABC

PINTURA ALINEAMIENTO BALANCEO SUBTOTAL TOTAL

$5,000,000 $2,500,000 $1,000,000 $8,500,000

$500,000 $300,000 $250,000 $1,050,000

$180,000 $200,000 $400,000 $780,000

$680,000 $500,000 $650,000 $1,830,000

$4,320,000 $2,000,000 $350,000 $6,670,000

0.86% 0.80% 0.35% 0.78%