Operation Manual
8: Ejemplos adicionales 105
Coste derivado de no aprovechar un descuento por
pago al contado
(QRFDVLRQHVVHRIUHFHXQGHVFXHQWRDOFRPSUDGRUVLSDJDGHQWURGHXQ
SHULRGRHVSHFLILFDGR3RUHMHPSOR´1(72µVLJQLILFDTXHHO
FRPSUDGRUSXHGHGHGXFLUHOVLUHDOL]DHOSDJRHQORVSULPHURVGtDV
(QFDVRFRQWUDULRWHQGUiTXHSDJDUHOLPSRUWHFRPSOHWRHQHOWULJpVLPR
GtD
3XHGHXWLOL]DUODVLJXLHQWHHFXDFLyQSDUDFDOFXODUHOFRVWHGHULYDGRGHQR
DSURYHFKDUHVWHWLSRGHGHVFXHQWR(OFRVWHVHFDOFXODHQIRUPDGHWDVDGH
LQWHUpVDQXDOTXHVHFREUDSRUDSOD]DUHOSDJR
'72UHSUHVHQWDHOSRUFHQWDMHGHGHVFXHQWRSRUSURQRWSDJR'Ì$6HV
HOQ~PHURWRWDOGHGtDVWUDQVFXUULGRVKDVWDODIHFKDGHYHQFLPLHQWRGHOD
IDFWXUD'Ì$6'72HVHOQ~PHURGHGtDVGXUDQWHORVTXHVHRIUHFHHO
GHVFXHQWR
Ejemplo. 5HFLEHXQDIDFWXUDHQODTXHVHHVSHFLILFDQODVVLJXLHQWHV
FRQGLFLRQHV1(72¢&XiOHVHOFRVWHGHULYDGRGHQR
DSURYHFKDUHOGHVFXHQWRRIUHFLGR"
Teclas: Pantalla: Descripción:
72.000,00
&DOFXODHOQXPHUDGRU
GHODHFXDFLyQ
98,00
/RVSDUpQWHVLV
HVSHFLILFDQHORUGHQGHO
FiOFXOR
36,73
&DOFXODHQIRUPDGH
WDVDGHLQWHUpVDQXDOHO
FRVWHGHQRDSURYHFKDU
HOGHVFXHQWR
&267(
'72
×
×
'72
–()(
727$/'Ì$6
×
'Ì$6'72
)–()
--------------------------------------------------------------------------------------------------------------------------=
CHAPT_8.FM Page 105 Sunday, June 25, 2000 2:44 PM










