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CANTIDAD DE PRODUCTOS:
COSTO UNITARIO:
MATERIAL:
ENTRADAS
CONCEPTO VR UNIT.
VR UNIT. VR TOTAL
RIOS DE MATERIALES
SALIDAS SALDOS
VR UNIT. VR TOTAL VR UNIT. VR TOTAL
PUNTO DE EQUILIBRIO
Fórmula
Costos fijos
Punto de Equilibrio --------------------------------------------------------------------------
Precio de venta - Costo variable unitario
Para que la empresa genere utilidad, debe, por lo menos, producir 14.29
A B C D
Costo Precio de
Item Costo fijo Cantidad
variable total venta
1 1,000,000.00 160,000.00 150,000.00 2.00
2 1,000,000.00 320,000.00 150,000.00 4.00
3 1,000,000.00 480,000.00 150,000.00 6.00
4 1,000,000.00 640,000.00 150,000.00 8.00
5 1,000,000.00 800,000.00 150,000.00 10.00
6 1,000,000.00 960,000.00 150,000.00 12.00
7 1,000,000.00 1,120,000.00 150,000.00 14.00
8 1,000,000.00 1,142,857.14 150,000.00 14.29
9 1,000,000.00 1,280,000.00 150,000.00 16.00
10 1,000,000.00 1,440,000.00 150,000.00 18.00
11 1,000,000.00 1,600,000.00 150,000.00 20.00
12 1,000,000.00 1,760,000.00 150,000.00 22.00
13 1,000,000.00 1,920,000.00 150,000.00 24.00
14 1,000,000.00 2,080,000.00 150,000.00 26.00
15 1,000,000.00 2,240,000.00 150,000.00 28.00
16 1,000,000.00 2,400,000.00 150,000.00 30.00
5,000,000.00
4,500,000.00
4,000,000.00
3,500,000.00
3,000,000.00 PE
2,500,000.00
2,000,000.00
3,500,000.00
3,000,000.00 PE
2,500,000.00
2,000,000.00
1,500,000.00
1,000,000.00
500,000.00
-
- 5.00 10.00 15.00 20.00 25.00 30.00 35.00
unidades de los productos que elabora
Ingreso total
Costo fijo
Costo variable total
Costo total
Ingreso total
Costo fijo
Costo variable total
Costo total