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S/.4000.00
IMPORTE
S/.2530.00
1200
S/.2760.00
1300
S/.2990.00
1400
S/.3220.00
1500
S/.3450.00
S/.1000.00
S/.0.00
10
00
1100
15
S/.2300.00
00
1000
14
S/.2070.00
00
900
13
S/.1840.00
00
800
12
S/.1610.00
700
S/.2000.00
11
0
S/.1380.00
00
600
Costo Variable
10
S/.1150.00
500
90
S/.920.00
400
80
S/.690.00
300
S/.3000.00
70
S/.460.00
200
60
S/.2.30
S/.230.00
TOTAL C.V.U.
100
50
S/.0.10
S/.2.30
Empaque
40
S/.0.50
Cremas
30
S/.1.50
Costo Variable
Chorizo
N de
choripanes
20
S/.0.20
Pan
Materia prima
Eje de categoras
Operario
S/.750.00
N de
choripanes
Alquiler de carrito
S/.300.00
S/.1085.00
S/.35.00
100
S/.1085.00
S/.1085.00
200
S/.1085.00
300
S/.1085.00
400
S/.1085.00
500
S/.1085.00
600
S/.1085.00
700
S/.1085.00
800
S/.1085.00
900
S/.1085.00
1000
S/.1085.00
1100
S/.1085.00
1200
S/.1085.00
1300
S/.1085.00
1400
S/.1085.00
1500
S/.1085.00
Costo Fijo
S/.542.50
S/.271.25
3.- Convertir el Costo Fijo Total (C.F.T.) en Costo Fijo Unitario (C.F.U.)
Produccin proyectada
enero
febrero
marzo
1500
1500
1500
N de
choripanes
abril
mayo
1500
junio
1500
1500
C.F.U.
C.F.U.
S/.0.78
1500
S/.0.72
S/.0.00
20
10
El precio unitario de nuestros competidores es de S/. 5.00 y los hallazgos del informe de investigacin son los siguientes:
Totalmente de acuerdo
Totalmente en
desacuerdo
La sazon es de de calidad
70%
2%
La presentacin es agradable
La presentacin es agradable
82%
0%
87%
5%
91%
4%
88%
10%
Preguntas
Totalmente en desacuerdo
La sazon es de de calidad
25%
50%
75%
100%
Qu precio fijar?
Precio igual que los competidores
Precio promedio
M.C. = 65%
M.C. = 82%
M.C. = 98%
Datos
Datos
Importe
Unidades vendidas
Ingreso
Costo total
Utilidad / perdida
Costo fijo
Precio
S/.5.50
S/.5.50
S/.1087.30
-S/.1082
S/.1085.00
C.V.U
S/.2.30
100
S/.550.00
S/.1315.00
-S/.765
S/.1085.00
C.F.T.
S/.1085.00
200
S/.1100.00
S/.1545.00
-S/.445
S/.1085.00
339
300
S/.1650.00
S/.1775.00
-S/.125
S/.1085.00
400
S/.2200.00
S/.2005.00
S/.195
S/.1085.00
500
S/.2750.00
S/.2235.00
S/.515
S/.1085.00
600
S/.3300.00
S/.2465.00
S/.835
S/.1085.00
700
S/.3850.00
S/.2695.00
S/.1155
S/.1085.00
800
S/.4400.00
S/.2925.00
S/.1475
S/.1085.00
900
S/.4950.00
S/.3155.00
S/.1795
S/.1085.00
1000
S/.5500.00
S/.3385.00
S/.2115
S/.1085.00
1100
S/.6050.00
S/.3615.00
S/.2435
S/.1085.00
1200
S/.6600.00
S/.3845.00
S/.2755
S/.1085.00
1300
S/.7150.00
S/.4075.00
S/.3075
S/.1085.00
1400
S/.7700.00
S/.4305.00
S/.3395
S/.1085.00
1500
S/.8250.00
S/.4535.00
S/.3715
S/.1085.00
Punto de equilibrio
100
200
300
Ingreso
400
500
600
700
Costo total
800
900
1000
1100
1200
Costo fijo
1300
1400
1500
00
1400
S/.1.20
15
S/.0.83
00
1300
S/.2.40
00
S/.0.90
14
1200
13
S/.0.99
00
1100
S/.3.60
12
S/.1.09
1000
S/.4.80
11
0
S/.1.21
00
900
10
S/.1.36
800
S/.6.00
90
S/.1.55
700
S/.7.20
80
S/.1.81
600
70
S/.2.17
500
S/.8.40
60
S/.2.71
400
S/.9.60
50
S/.3.62
300
40
S/.5.43
200
S/.10.80
30
S/.10.85
100
Unidades
00
15
00
14
00
13
12
00
0
11
0
00
10
0
90
0
80
0
70
0
60
0
50
0
40
0
30
S/.0.00
20
S/.813.75
Gas
Costo Fijo
10
IMPORTE
S/.1085.00
Costo fijo