Ventas

Costo Variable
Margen de contribucin
Costos Fijos
Costos Totales
Utilidad (prdida)

Precio Unit.
Costo Variab.
Costos Fijos
Margen C.
% Margen C.

100.00 Equilib. Unid.

60.00 Equilib. C$
160,000.00
40.00
40.00%

Utilidad Esp.
Unidades V.
Monto C$

200,000.00 Comprobacin
9,000.00
900,000.00

1,000
100,000.00
60,000.00
40,000.00
160,000.00
220,000.00
-120,000.00

2,000
200,000.00
120,000.00
80,000.00
160,000.00
280,000.00
-80,000.00

3,000
300,000.00
180,000.00
120,000.00
160,000.00
340,000.00
-40,000.00

PE (x) = CFt / Pu - Cvu

PE C$ = CFt / %MC

4,000.00
400,000.00

Ingresos
CFT
CVT
CT
Utilidad

4,000
400,000.00
240,000.00
160,000.00
160,000.00
400,000.00
0.00

900,000.00
160,000.00
540,000.00
700,000.00
200,000.00

5,000
500,000.00
300,000.00
200,000.00
160,000.00
460,000.00
40,000.00

Ventas
Costo Variable
Margen de contribucin
Costos Fijos
Costos Totales
Utilidad (prdida)

Precio Unit.
Costo Variab.
Costos Fijos
Margen C.
% Margen C.

120.00 Equilib. Unid.

60.00 Equilib. C$
160,000.00
60.00
50.00%

Utilidad Esp.
Unidades V.
Monto C$

200,000.00 Comprobacin
6,000.00
720,000.00

1,000
120,000.00
60,000.00
60,000.00
160,000.00
220,000.00
-100,000.00

2,000.00
240,000.00
120,000.00
120,000.00
160,000.00
280,000.00
-40,000.00

2,666.67
320,000.00
160,000.00
160,000.00
160,000.00
320,000.00
0.00

PE (x) = CFt / Pu - Cvu

PE C$ = CFt / %MC

2,666.67
320,000.00

Ingresos
CFT
CVT
CT
Utilidad

5,000
600,000.00
300,000.00
300,000.00
160,000.00
460,000.00
140,000.00

720,000.00
160,000.00
360,000.00
520,000.00
200,000.00

5,000
600,000.00
300,000.00
300,000.00
160,000.00
460,000.00
140,000.00

Ventas
Costo Variable
Margen de contribucin
Costos Fijos
Costos Totales
Utilidad (prdida)

Precio Unit.
Costo Variab.
Costos Fijos
Margen C.
% Margen C.

15.00 Equilib. Unid.

5.00 Equilib. C$
100,000.00
10.00
66.67%

Utilidad Esp.
Unidades V.
Monto C$

200,000.00 Comprobacin
30,000.00
450,000.00

6,000
90,000.00
30,000.00
60,000.00
100,000.00
130,000.00
-40,000.00

10,000
150,000.00
50,000.00
100,000.00
100,000.00
150,000.00
0.00

14,000
210,000.00
70,000.00
140,000.00
100,000.00
170,000.00
40,000.00
VER EL GRAFICO

PE (x) = CFt / Pu - Cvu

PE C$ = CFt / %MC

10,000.00
150,000.00

Ingresos
CFT
CVT
CT
Utilidad

20,000
300,000.00
100,000.00
200,000.00
100,000.00
200,000.00
100,000.00

450,000.00
100,000.00
150,000.00
250,000.00
200,000.00

0
0.00
0.00
0.00
100,000.00
100,000.00
-100,000.00

Ventas
Costo Variable
Margen de contribucin
Costos Fijos
Costos Totales
Utilidad (prdida)

Ingresos Tot
CV Totales
CF Totales
Margen Fcro.
% Margen C.

58,837,000.00
33,537,000.00
12,800,000.00
25,300,000.00
43.00%

Utilidad Esp.
Unidades V.
Monto C$

500,000.00
0.02
1,162,786.56

6000
353,022,000,000.00
201,222,000,000.00
151,800,000,000.00
12,800,000.00
201,234,800,000.00
151,787,200,000.00

10000
588,370,000,000.00
335,370,000,000.00
253,000,000,000.00
12,800,000.00
335,382,800,000.00
252,987,200,000.00

Equilib. C$

Comprobacin

14000
823,718,000,000.00
469,518,000,000.00
354,200,000,000.00
12,800,000.00
469,530,800,000.00
354,187,200,000.00

29,767,335.97

Ingresos
CFT
CVT
CT
Utilidad

20000
1,176,740,000,000.00
670,740,000,000.00
506,000,000,000.00
12,800,000.00
670,752,800,000.00
505,987,200,000.00

1,162,786.56
12,800,000.00
662,786.56
13,462,786.56
-12,300,000.00

0
0.00
0.00
0.00
12,800,000.00
12,800,000.00
-12,800,000.00

PE (x) = CFt / Pu - Cvu

PE C$ = CFt / %MC

Ventas
Costo Variable
Margen de contribucin
Costos Fijos
Costos Totales
Utilidad (prdida)

Ingresos Tot
CV Totales
CF Totales
Margen Fcro.
% Margen C.

58,837,000.00
45,087,000.00
14,720,000.00
13,750,000.00
23.37%

Utilidad Esp.
Unidades V.
Monto C$

500,000.00
0.04
2,139,527.27

6000
353,022,000,000.00
270,522,000,000.00
82,500,000,000.00
14,720,000.00
270,536,720,000.00
82,485,280,000.00

10000
588,370,000,000.00
450,870,000,000.00
137,500,000,000.00
14,720,000.00
450,884,720,000.00
137,485,280,000.00

Equilib. C$

Comprobacin

14000
823,718,000,000.00
631,218,000,000.00
192,500,000,000.00
14,720,000.00
631,232,720,000.00
192,485,280,000.00

62,987,682.91

Ingresos
CFT
CVT
CT
Utilidad

20000
1,176,740,000,000.00
901,740,000,000.00
275,000,000,000.00
14,720,000.00
901,754,720,000.00
274,985,280,000.00

2,139,527.27
14,720,000.00
1,639,527.27
16,359,527.27
-14,220,000.00

0
0.00
0.00
0.00
14,720,000.00
14,720,000.00
-14,720,000.00

PE (x) = CFt / Pu - Cvu

PE C$ = CFt / %MC

Ventas
Costo Variable
Margen de contribucin
Costos Fijos
Costos Totales
Utilidad (prdida)

Precio Unit.
Costo Variab.
Costos Fijos
Margen C.
% Margen C.

2.00 Equilib. Unid.

1.50 Equilib. C$
50,000.00
0.50
25.00%

Utilidad Esp.
Unidades V.
Monto C$

120,000.00 Comprobacin
340,000.00
680,000.00

6000
12,000.00
9,000.00
3,000.00
50,000.00
59,000.00
-47,000.00

10000
20,000.00
15,000.00
5,000.00
50,000.00
65,000.00
-45,000.00

14000
28,000.00
21,000.00
7,000.00
50,000.00
71,000.00
-43,000.00

PE (x) = CFt / Pu - Cvu

PE C$ = CFt / %MC

100,000.00
200,000.00

Ingresos
CFT
CVT
CT
Utilidad

20000
40,000.00
30,000.00
10,000.00
50,000.00
80,000.00
-40,000.00

680,000.00
50,000.00
510,000.00
560,000.00
120,000.00

0
0.00
0.00
0.00
50,000.00
50,000.00
-50,000.00

Ventas
Costo Variable
Margen de contribucin
Costos Fijos
Costos Totales
Utilidad (prdida)

Precio Unit.
Costo Variab.
Costos Fijos
Margen C.
% Margen C.

2.00 Equilib. Unid.

1.20 Equilib. C$
50,000.00
0.80
40.00%

Utilidad Esp.
Unidades V.
Monto C$

0.00 Comprobacin
62,500.00
125,000.00

6000
12,000.00
7,200.00
4,800.00
50,000.00
57,200.00
-45,200.00

10000
20,000.00
12,000.00
8,000.00
50,000.00
62,000.00
-42,000.00

14000
28,000.00
16,800.00
11,200.00
50,000.00
66,800.00
-38,800.00

PE (x) = CFt / Pu - Cvu

PE C$ = CFt / %MC

62,500.00
125,000.00

Ingresos
CFT
CVT
CT
Utilidad

20000
40,000.00
24,000.00
16,000.00
50,000.00
74,000.00
-34,000.00

125,000.00
50,000.00
75,000.00
125,000.00
0.00

0
0.00
0.00
0.00
50,000.00
50,000.00
-50,000.00