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En este documento se presenta un caso de una tienda al menudeo con cuatro departamentos: línea blanca, herramientas, accesorios y electrónica. Se calcula el porcentaje de margen de contribución y participación en ventas totales de cada departamento. Se determina si es posible obtener una utilidad operativa del 50% sobre las ventas y se calcula el porcentaje máximo de utilidad operativa que podría obtenerse.
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