13/3/23, 22:02 Final evaluation - Scenario 8: FIRST BLOCK-THEORETICAL-PRACTICAL - VIRTUAL/FINANCE FOR BUSINESS MANAGEMENT-[GR...

Delivery date March 14 at 23:55 Points100 Questions20

Available from March 11 at 0:00 - March 14 at 23:55 Time limit 90 minutes

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Attempt Hour Score

MORE RECENT Attempt 1 88 minutes 70 out of 100

The correct answers are no longer available.

Puntaje para este examen:70de 100

Delivered on March 13 at 22:01
This attempt lasted 88 minutes.

Question 1 5/ 5 points

The company ABC presents the following information regarding its

costs and expenses for the closure as of December 31 of the last period: sales
totales: $780.000, costos fijos $180.000, comisiones por concepto de
sales $78,000, indirect manufacturing costs related to the level
production $57,000, administration expenses $65,000, labor
directa $120.000, materia prima $108.000, gastos y comisiones
financial $20,000. What is the company's contribution margin?

$417.000

$495.000

$250.000

$152.000

Question 2 5/ 5pts

Within the costs and operational expenses incurred by the

companies, there are those called non-disbursable because they do not
they generate disbursement of money at no time, such as for example
depreciations. non-cash costs and expenses are relevant
a lot of importance for the company because:

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Without generating cash out, the tax law accepts them as deductible.
of the income tax

Non-cash costs and expenses are a tax incentive.

because without generating money output they are deductible from the tax
rent given that the value of costs and expenses increase,
decreasing the value of pre-tax profit and by
resulting in the value of the income tax.

They do not affect operating profit.

Operating income increases.

Its value is higher than the variable costs and expenses.

Question 3 5/ 5pts

A company sold more than 30,000 of its product in the last year.
unit, the variable costs and expenses were 10,000 per unit, the
total fixed costs and expenses were 300 million. A total of
20,000 units.
Regarding the above, please answer, how much was the operational profit of the
company?

100 million pesos.

300 million pesos.

50 million pesos.

20 million pesos.

Question 4 5/ 5pts

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A company sold $11,250,000,000 last year corresponding to

150,000 units. The contribution margin per unit was $35,000.
Fixed costs and expenses amounted to $3,500,000,000 of which
$500,000,000 corresponded to the depreciation. The assets at the beginning of
the year was worth $4,000,000,000 financed 60% with financial debt at 16%,
30% with common shares at 5,000 each and the balance with shares
preference shares at a rate of 10%. The income tax rate was
34%. The accounting operating break-even point in quantities is equal to:

86.240

100,000

85.714

102,000

Incorrect Question 5 0/ 5pts

A Colombian company was created with a total investment of

$3,650,000,000, of which the partners contributed 60% by issuing
common stocks at $5,000 each, and the banks financed the rest at
a rate of 20%. In the first year of operations the new unit of
The business sold 150,000 units worth $11,250,000,000.
The unit contribution margin was $35,000, fixed costs and expenses
In cash, it amounted to $2,500,000,000, generating an operational margin.
from 20%, the income tax rate was projected at 33%. The Point of
operating cash equilibrium in amounts is equal to:

76.240

77,514

71.429

76.460

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Question 6 5/ 5pts

All companies are operationally leveraged, because it is very

difficult to find companies that can operate without having to resort to
costs and expenses related to rentals, public services, services
for surveillance, cleaning, and other items considered fixed costs and expenses.
An example of operating leverage is:

The improvement of technology

The operational breakeven point.

The movement of a physical lever.

Financing with financial debt.

Question 7 5/ 5pts

Operating leverage is defined as:

The way a change in sales volume affects the EBIT

The way a change in the UAII affects earnings per share

The way a change in sales affects earnings per share

The way a change in gross profits affects equity

Question 8 5/ 5pts

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If the value of the DOL (degree of operating leverage) is equal to 1,

it means that:

The company has low fixed costs.

The company has high fixed costs

The company has no variable costs

The company has no fixed costs.

That value never appears, it would be an error.

Incorrect Question 9 0/ 5pts

If there is a 10% increase in the UAII, an increase is evident

12% in sales, we can affirm that:

The GAF is 0.93

The GA0 is 0.83

The GAT is 0.73

The GAF is 0.63

Incorrect Question 10 0/5 points

A company sold $11,250,000,000 last year corresponding to

150,000 units. The contribution margin per unit was $35,000.
Fixed costs and expenses amounted to $3,500,000,000 of which
$500,000,000 corresponded to the depreciation. The assets at the beginning of the
The year was valued at $4,000,000,000 financed 60% with financial debt at 16%,
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30% with common shares at 5,000 each and the balance with shares
preferred at a rate of 10%. The income tax rate was
34%. The Degree of Operating Leverage of the company is:

2.0

2.5

3.0

2.7

Question 11 5/ 5pts

If a 10% increase in sales results in an increase

with 40% in the UAII, we can affirm that:

The GAO is 4

The GAF is 4

The CAT is 4

The GAF is 4%

Question 12 5/ 5pts

The profitability that comes from the development of the operation is called:

Financial Contribution

Financial profitability

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Return on assets

Return on equity

Incorrect Question 13 0/ 5pts

A company sold $11,250,000,000 last year corresponding to

150,000 units. The contribution margin per unit was $35,000.
Fixed costs and expenses amounted to $3,500,000,000 of which
$500,000,000 corresponded to the depreciation. The assets at the beginning of
Last year they were worth $4,000,000,000 financed 60% with financial debt at 16%,
30% in common stocks at $5,000 each and the balance in shares
preferential at a rate of 10%. The income tax rate was
34%. The value of ROA is:

27.5%

57,85%

56.35%

28;88%

Question 14 5/ 5pts

If a company's ROE is 20%, it means that:

For every peso contributed by the partners, the company generates $20 in profit.
operative

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For every peso invested in assets, the company generates $20 in profit.
net

For every peso invested in assets, the company generates $20 in profit.
operational

For every peso contributed by the partners, the company generates $20 in profit.
net

Question 15 5/5 points

The utility that a company generates in the development of its social purpose
independent of its financial structure is called:

Net utility

Gross Profit

Operational Utility

Profit before tax

Question 16 5/ 5pts

Companies have two main sources of financing.

Social capital and sales

Banks and suppliers

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Creditors and partners

Incorrect Question 17 0/5 points

If one wishes to obtain the optimal financial structure of the company QWP,
we must:

Reduce external debt as much as possible

Convert all short-term debt to long-term debt

Raise the debt level to 70%

Verify the CCPP and seek to replace high-cost debt with debt of
low cost

Compare the cost of external debt before taxes with the cost of
equity and transfer everything to the lowest cost

Question 18 5/ 5pts

The profit that a company generates in the development of its corporate purpose
independent of its financial structure is called:

Net utility

Gross Profit

Operational Utility

Profit before tax

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Question 19 5/ 5pts

A company presents a UODI of 345 million, the assets total

1.2 billion and its WACC is 17%. An investment of 204 is made.
millions for a new business line that increased by 56 million
the UODI. With this investment, the EVA obtains an increase compared to its
initial panorama of:

22.34 million

20.53 million

21.97 million

23.72 million

Incorrect Question 20 0/5 points

A company presents a UODI of 345 million, an improvement is made.

in the production process reducing time and movements and
increasing the production level that caused the UODI to increase by 35
millions; the assets total 1.2 billion and their WACC is 17%. With
this improvement obtains the EVA as a result and in turn as an increase:

152 million with a less than proportional increase than the

increase in the UODI

145 million with a decrease compared to the change in the UODI

182 million with an increase equal to the increase in the UODI

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147 million with a more than proportional increase than the increase
in the UODI

Puntaje del examen:70de 100

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