COSTOS FIJOS INVERSIÓN INICIAL

Concepto Monto
Sueldo de Personal S/.6,100.00
Pago de teléfono S/.90.00
Pago de otros Servicios S/.70.00
Alquiler S/.300.00
Imprevistos S/.400.00
S/.6,960.00
 INVERSIÓN INICIAL

Concepto Monto
COMPUTADORAS S/.10,000.00
MUEBLES S/.6,000.00
ESCRITORIOS Y SILLAS S/.4,000.00
HERRAMIENTAS S/.15,000.00
OTROS S/.5,000.00
S/.40,000.00
ANÁLISIS DE COSTOS

Costo/Precio 1-C1
Producto Precio Costo C1 C2

Producto 1 S/.18,620.00 S/.16,191.30 0.87 0.13

Producto 2 S/.400.00 S/.200.00 0.50 0.50
Producto 3 S/.1,000.00 S/.600.00 0.60 0.40
Producto 4 S/.1,500.00 S/.1,100.00 0.73 0.27

Costos Fijos S/.6,960.00

Contribucion Ponderada 0.146
Total

PUNTO DE EQUILIBRIO S/.47,690.10

Producto 1 2
Producto 2 2 Producción
mínima mensual
Producto 3 1 para lograr el P.E.
Producto 4 1
 Contribucion
% Venta Ponderada Utilidad
C3 C2 x C3
94% 0.123 13%
2% 0.010 50%
2% 0.008 40%
2% 0.005 27%
100%
 CONCEPTO
0 1 2 3
Precio 1 S/.0.00 S/.18,620.00 S/.18,620.00 S/.18,620.00
Cantidad 1 0 0 0 2
Ingresos 1 S/.0.00 S/.0.00 S/.0.00 S/.37,240.00
Precio 2 S/.0.00 S/.400.00 S/.400.00 S/.400.00
Cantidad 2 0 1 1 2
Ingresos 2 S/.0.00 S/.400.00 S/.400.00 S/.800.00
INGRESOS Precio 3 S/.0.00 S/.1,000.00 S/.1,000.00 S/.1,000.00
Cantidad 3 0 1 1 1
Ingresos 3 S/.0.00 S/.1,000.00 S/.1,000.00 S/.1,000.00
Precio 4 S/.0.00 S/.1,500.00 S/.1,500.00 S/.1,500.00
Cantidad 4 0 1 1 1
Ingresos 4 S/.0.00 S/.1,500.00 S/.1,500.00 S/.1,500.00
TOTAL INGRESOS S/.0.00 S/.2,900.00 S/.2,900.00 S/.40,540.00
Costos Fijos S/.0.00 S/.6,960.00 S/.6,960.00 S/.6,960.00
Costo Variable 1 S/.0.00 S/.0.00 S/.0.00 S/.32,398.80
Costo Variable 2 S/.0.00 S/.200.00 S/.200.00 S/.400.00
Costo Variable 3 S/.0.00 S/.600.00 S/.600.00 S/.600.00
EGRESOS
Costo Variable 4 S/.0.00 S/.1,095.00 S/.1,095.00 S/.1,095.00
TOTAL COSTOS S/.0.00 S/.8,855.00 S/.8,855.00 S/.41,453.80
INVERSION INICIAL S/.40,000.00
Gastos de Formalización S/.1,000.00
UTILIDAD -S/.41,000.00 -S/.5,955.00 -S/.5,955.00 -S/.913.80

TASA 10.00%
VAN S/.24,898.95
TIR 16%
B/C 1.07
 PERÍODO
4 5 6 7 8 9 10
S/.18,620.00 S/.18,620.00 S/.18,620.00 S/.18,620.00 S/.18,620.00 S/.18,620.00 S/.18,620.00
10 10 10 10 10 10 10
S/.186,200.00 S/.186,200.00 S/.186,200.00 S/.186,200.00 S/.186,200.00 S/.186,200.00 S/.186,200.00
S/.400.00 S/.400.00 S/.400.00 S/.400.00 S/.400.00 S/.400.00 S/.400.00
0 2 0 2 0 2 0
S/.0.00 S/.800.00 S/.0.00 S/.800.00 S/.0.00 S/.800.00 S/.0.00
S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00 S/.1,000.00
0 1 0 1 0 1 0
S/.0.00 S/.1,000.00 S/.0.00 S/.1,000.00 S/.0.00 S/.1,000.00 S/.0.00
S/.1,500.00 S/.1,500.00 S/.1,500.00 S/.1,500.00 S/.1,500.00 S/.1,500.00 S/.1,500.00
0 1 0 1 0 1 0
S/.0.00 S/.1,500.00 S/.0.00 S/.1,500.00 S/.0.00 S/.1,500.00 S/.0.00
S/.186,200.00 S/.189,500.00 S/.186,200.00 S/.189,500.00 S/.186,200.00 S/.189,500.00 S/.186,200.00
S/.6,960.00 S/.6,960.00 S/.6,960.00 S/.6,960.00 S/.6,960.00 S/.6,960.00 S/.6,960.00
S/.161,994.00 S/.161,994.00 S/.161,994.00 S/.161,994.00 S/.161,994.00 S/.161,994.00 S/.161,994.00
S/.0.00 S/.400.00 S/.0.00 S/.400.00 S/.0.00 S/.400.00 S/.0.00
S/.0.00 S/.600.00 S/.0.00 S/.600.00 S/.0.00 S/.600.00 S/.0.00
S/.0.00 S/.1,095.00 S/.0.00 S/.1,095.00 S/.0.00 S/.1,095.00 S/.0.00
S/.168,954.00 S/.171,049.00 S/.168,954.00 S/.171,049.00 S/.168,954.00 S/.171,049.00 S/.168,954.00

S/.17,246.00 S/.18,451.00 S/.17,246.00 S/.18,451.00 S/.17,246.00 S/.18,451.00 S/.17,246.00

 11 12
S/.18,620.00 S/.18,620.00
10 10
S/.186,200.00 S/.186,200.00
S/.400.00 S/.400.00
2 0
S/.800.00 S/.0.00
S/.1,000.00 S/.1,000.00
1 0
S/.1,000.00 S/.0.00
S/.1,500.00 S/.1,500.00
1 0
S/.1,500.00 S/.0.00
S/.189,500.00 S/.186,200.00
S/.6,960.00 S/.6,960.00
S/.161,994.00 S/.161,994.00
S/.400.00 S/.0.00
S/.600.00 S/.0.00
S/.1,095.00 S/.0.00
S/.171,049.00 S/.168,954.00

S/.18,451.00 S/.17,246.00