Costos Industriales

CASO 2
Costos Fijos
Ingresos - Costos Variables

Punto de Equilibrio =

40,000,000.00

COSTOS FIJOS

72,192,000.00

RELEVO DEL PERSONAL DE GUARDIA

CANT
(DIAS)

MONTO
DIARIO

TOTAL $

TOTAL s/.

30.00

50.00

1,500.00

4,500.00

1,235,000.00
2,400,000.00

12
12

Ton. A Transportar
102,916.67
200,000.00

3,200.00
1,750.00

102,916.67
200,000.00

Ingresos
Gasolina 84

Petrleo
Costos Variables
Gasolina 84
Petrleo

Punto de Equilibrio Gasolina 84 =

Costos Variables
329,333,333.33
350,000,000.00
679,333,333.33

411,666,666.67

51,799,147.36
368,441,666.67

480,000,000.00

60,397,386.39
402,800,000.00

Punto de Equilibrio Petrleo =

COMPROBACIN DEL PUNTO DE EQUILIBRIO

Ingresos

Gasolina
Petrleo

156,469.913

4,000.00
2,400.00

123,331.303
156,469.913

3,200.00
1,750.00

123,331.303

Costos Fijos
Costos Variables
Costos Variables

394,660,170.34
273,822,347.63

9.50
11.00

4,500.00

33.75

CANT
(DIAS)

MONTO
DIARIO

TOTAL $

MENSUAL

MONTO
MENSUAL S/.

0.25

1.50

0.38

11.25

33.75

Precio

Total Ingresos

Ventas % por Producto

Prorrateo Costos Fijos

por Producto

4,000.00
2,400.00

411,666,666.67
480,000,000.00
891,666,666.67

46.17
53.83
100.00

51,799,147.36
60,397,386.39
112,196,533.75

112,196,533.75
DIESEL 2 - GENERADOSRES DE LUZ

Gastos Comerciales Variables

9.50
39,108,333.33
11.00
52,800,000.00

Total Costos Variables

368,441,666.67
402,800,000.00
771,241,666.67

Factor P. E.

Capacidad Normal del Mes

Punto de Equilibrio

51,799,147.36
43,225,000.00

1.198

102,916.67

123,331.30

60,397,386.39
77,200,000.00

0.782

200,000.00

156,469.91

493,325,212.93
375,527,791.04

868,853,003.97

-112,196,533.75

-112,196,533.75

46,865,895.23
41,308,057.01

-441,526,065.57
-315,130,404.65

-756,656,470.22

UTILIDAD DE OPERACIN

0.00

0.00

Gastos Comerciales
Variables