PUNTO DE EQUILIBRIO
Authored by Diani Lorena Rojas Ortega
Financial Education
University
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9 questions
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1.
MULTIPLE CHOICE QUESTION
45 sec • 5 pts
Cuál de estos costos no es fijo:
2.
MULTIPLE CHOICE QUESTION
45 sec • 5 pts
La fórmula correcta para el cálculo del punto de equilibrio en cantidades a vender es la siguiente:
Costos fijos/Precio unitario - Costo variable unitario
Costos Variables /Precio Unitario - Costo variable unitario
Costos variables / Ventas - Costo variable unitario
Costos fijos / Ventas - Costo variable unitario
3.
MULTIPLE CHOICE QUESTION
45 sec • 5 pts
El punto de equilibrio es una herramienta financiera que permite determinar:
Si las ventas son capaces de cubrir los costos fijos y variables
Si los ingresos son altos
Si las ventas son bajas
Si las ventas y los ingresos son altos
4.
MULTIPLE CHOICE QUESTION
45 sec • 5 pts
Para determinar el punto de equilibrio debemos conocer:
Costos fijos y variables
Costos totales
Valor unitario
Valores Totales
5.
MULTIPLE CHOICE QUESTION
45 sec • 5 pts
Se denomina apalancamiento operativo al efecto que ejercen los costos fijos sobre:
Punto de Equilibrio
Las pérdidas
Las utlidades
Gastos financieros
6.
MULTIPLE CHOICE QUESTION
45 sec • 5 pts
Cuando utilizamos el apalancamiento financiero podemos originar:
Pérdida
Gasto
Riesgo contable
Riesgo financiero
7.
MULTIPLE CHOICE QUESTION
45 sec • 5 pts
Indique cual de estos costos no es variable
Consumo de materias primas
Arrendamientos
Mano de obra directa
Comisiones
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