Cálculo de la relación de margen de contribución en los precios y el surgimiento de la proporción áurea en la estructura de utilidades

Hernández Ortega Carlos ()
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Hernández Ortega Carlos: Instituto Politécnico Nacional

Contaduría y Administración, 2011, vol. 56, issue 3, 77-98

Abstract: This work aims to find a formal way to show the margin contribution percent that should be used to set the offer price of a certain product. In order to do this, a function that depends on the margin contribution percent and on the sales profit was constructed, and by algebraic manipulation it was possible to generate a non-dimensional relation between the variables. When the aforementioned function was optimized the result obtained was that the margin contribution is a function of the square root of sales profits. Likewise, once this result is substituted in the sales expression, it turns out that the sales have a minimum for which profit is 25%, margin contribution percent is 50%, total variable cost equals the equilibrium sales, operative leverage equals the total variable and fixed costs, etc. Also, a more stable fixed point was found, where the equilibrium between profits and sales is the inverse of the squared golden ratio: 0.381966011...As a consequence, and based on results obtained, the author considers that price setting cannot be a subjective process but a mathematically objective and harmonic one.

Keywords: margen de contribución porcentual; rentabilidad sobre las ventas; precios y costos fijos y variables; ventas de equilibrio; proporción áurea (search for similar items in EconPapers)
Date: 2011
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