Alyeski Tours opera recorridos de un d�a por los glaciares costeros .pdf

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Alyeski Tours opera recorridos en barco por los glaciares de Alaska. La compañía identifica el número de cruceros y pasajeros como generadores de costos. En julio, la compañía realizó 24 cruceros con un total de 1,400 pasajeros. Se deben preparar los presupuestos flexibles para julio usando las fórmulas de costos provistas.

Educación

Alyeski Tours opera recorridos de un da por los glaciares costeros de Alaska en su barco turstico
Blue Glacier. La gerencia ha identificado dos generadores de costos, la cantidad de cruceros y la
cantidad de pasajeros, que utiliza en sus informes de presupuesto y desempeo. La compaa
publica un programa de cruceros de un da que puede complementar con salidas especiales si hay
suficiente demanda. Se pueden acomodar hasta 80 pasajeros en el barco turstico. Los datos
relativos a las frmulas de costes de la empresa se muestran a continuacin:
Por ejemplo, los costos operativos de la embarcacin deberan ser de $5200 por mes ms $480 por
crucero ms $2 por pasajero. Las ventas de la compaa deben promediar $25 por pasajero. En julio,
la compaa brind 24 cruceros para un total de 1.400 pasajeros.
Requerido:
Preparar el presupuesto flexible de la empresa para julio.
Costo fijo por mes Costo por Crucero Costo por Pasajero Costos de operacin del buque ps 5,200
ps 480.00 ps 2.00 Publicidad ps 1,700 Costes administrativos ps 4,300 ps 24.00 ps 1.00 Seguro
ps 2,900

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