Punto de Equilibrio

Tomando del perfil del turista y los das de estancia promedio del visitante se realiza primero, el
desglose del producto ofrecido, con sus actividades, el hospedaje, alimentacin entre otras, todo
en un marco promedio.
Con base a lo anterior, se presentan dos panoramas correspondientes a los paquetes tursticos, uno
en temporada baja y el otro en temporada alta.
A continuacin se desglosan los siguientes panoramas:
Paquete de temporada baja
costos
Ceremonia Servicios

Costo Fijo Costo V

Trmites
Legales

$2,500.00

Capilla

$3,000.00

Fotografa y
video

$2,000.00

Msica y
ambientacin

$31,000.00

Audio e
iluminacin

$3,000.00

Coordinadores
de boda

$8,500.00

Mobiliario

$3,500.00

Decoracin

$2,700.00

Floristera

$1,700.00

Banquete

$97,500.00

Evento
social
Servicio de
pastelera

$7,000.00

Saln de
evento

$3,000.00

Floristera

$5,000.00

Mobiliario

$3,000.00

Msica y
ambientacin

$10,000.00

Decoracin

$5,000.00

Servicio de
fotografa y
video

$19,500.00

Audio e
iluminacin

$8,000.00

Barra mvil

$15,000.00

Hospedaje
(habitaciones
dobles)

$8,000.00

Tarjetera

$8,000.00

Tintorera

$3,000.00

Servicios
Adicionales

Joyera

$10,000.00

Maquillaje

$2,500.00

Peluquera

$1,500.00

Hospedaje
(habitaciones
dobles)

$4,000.00

Servicios
Aduanales

$3,000.00

Mesa de
Regalos

$1,500.00

Transporte

$2,500.00

Spa y masajes

$3,500.00

totales
$220,900.00 $57,500.00
Precio del paquete 335dls = 7340pesos

Clculo del Punto de equilibrio.

ventas ingreso

Costo fijo

Costo
variable

Costo total utilidad

$7,340.00 $220,900.00 $57,500.00 $278,400.00

$271,060.00

2
3

$14,680.00 $220,900.00 $57,500.00 $278,400.00

$263,720.00

$22,020.00 $220,900.00 $57,500.00 $278,400.00

$256,380.00

$29,360.00 $220,900.00 $57,500.00 $278,400.00

$249,040.00

$36,700.00 $220,900.00 $57,500.00 $278,400.00

$241,700.00

4
5
6
7
8
9
10
11
12

$234,360.00
$51,380.00 $220,900.00 $57,500.00 $278,400.00
$227,020.00
$58,720.00 $220,900.00 $57,500.00 $278,400.00
$219,680.00
$66,060.00 $220,900.00 $57,500.00 $278,400.00
$212,340.00
$44,040.00 $220,900.00 $57,500.00 $278,400.00

$205,000.00
$80,740.00 $220,900.00 $57,500.00 $278,400.00
$197,660.00
$73,400.00 $220,900.00 $57,500.00 $278,400.00

$88,080.00 $220,900.00 $57,500.00 $278,400.00

$190,320.00

$182,980.00
$102,760.00 $220,900.00 $57,500.00 $278,400.00
14
$175,640.00
$110,100.00 $220,900.00 $57,500.00 $278,400.00
15
$168,300.00
13

$95,420.00 $220,900.00 $57,500.00 $278,400.00

$117,440.00 $220,900.00 $57,500.00 $278,400.00

$160,960.00
$124,780.00 $220,900.00 $57,500.00 $278,400.00
17
$153,620.00
16

$132,120.00 $220,900.00 $57,500.00 $278,400.00

18

$146,280.00

$138,940.00
$146,800.00 $220,900.00 $57,500.00 $278,400.00
20
$131,600.00
19

$139,460.00 $220,900.00 $57,500.00 $278,400.00

$154,140.00 $220,900.00 $57,500.00 $278,400.00

21

$124,260.00

$161,480.00 $220,900.00 $57,500.00 $278,400.00

22
23

$168,820.00 $220,900.00 $57,500.00 $278,400.00

$176,160.00 $220,900.00 $57,500.00

24
25 $183,500.00 $220,900.00 $57,500.00
26 $190,840.00 $220,900.00 $57,500.00
27 $198,180.00 $220,900.00 $57,500.00

$278,400.00
$278,400.00
$278,400.00
$278,400.00

$116,920.00
$109,580.00
$102,240.00
-$94,900.00
-$87,560.00
-$80,220.00

$205,520.00 $220,900.00 $57,500.00 $278,400.00

28
29

-$72,880.00
$212,860.00 $220,900.00 $57,500.00 $278,400.00

-$65,540.00

$220,200.00 $220,900.00 $57,500.00 $278,400.00

30
-$58,200.00
31 $227,540.00 $220,900.00 $57,500.00 $278,400.00 -$50,860.00
32
33
34
35
36
37
38
39
40
41

$234,880.00 $220,900.00 $57,500.00 $278,400.00

$242,220.00
$249,560.00
$256,900.00
$264,240.00
$271,580.00
$278,920.00
$286,260.00
$293,600.00
$300,940.00

$220,900.00
$220,900.00
$220,900.00
$220,900.00
$220,900.00
$220,900.00
$220,900.00
$220,900.00
$220,900.00

$57,500.00
$57,500.00
$57,500.00
$57,500.00
$57,500.00
$57,500.00
$57,500.00
$57,500.00
$57,500.00

$278,400.00
$278,400.00
$278,400.00
$278,400.00
$278,400.00
$278,400.00
$278,400.00
$278,400.00
$278,400.00

-$43,520.00
-$36,180.00
-$28,840.00
-$21,500.00
-$14,160.00
-$6,820.00
$520.00
$7,860.00
$15,200.00
$22,540.00

Como se puede apreciar, segn las cifras empleadas, para empezar a obtener ganancias se necesita
vender 38 paquetes.
Paquete de temporada alta
costos
Ceremonia Servicios

Costo Fijo

Trmites
Legales

$2,500.00

Capilla

$3,000.00

Costo
Variable

Fotografa y
video

$2,000.00

Msica y
ambientacin

$31,000.00

Audio e
iluminacin

$3,000.00

Coordinadores
de boda

$8,500.00

Mobiliario

$3,500.00

Decoracin

$2,700.00

Floristera

$1,700.00

Banquete

$97,500.00

$57,900.00

Evento
social
Servicio de
pastelera

$7,000.00

Saln de
evento

$3,000.00

Floristera

$5,000.00

Mobiliario

$3,000.00

Msica y
ambientacin

$10,000.00

Decoracin

$5,000.00

Servicio de
fotografa y
video

$19,500.00

Hospedaje
(habitaciones
dobles)

$10,000.00

Audio e
iluminacin

$8,000.00

$177,000.00

Actividades
Extras
Sesin
Fotogrfica
en:
-Buceo

1000

-Paracaidismo
-Paseo en
caballo
-Paseo por la
isla
-Snorkel
Buceos

3000

Paracaidismo

3500

Paseo en
caballo

1500

Paseo por la
isla

800

Snorkel

1000

Zona VIP en
carnaval

2000

(FebreroMarzo)
totales
$225,900.00
Precio del paquete 772dls = 16912pesos

70700

Clculo del punto de equilibrio

ventas ingreso

1
2
3

Costo fijo

$16,912.00 $225,900.00
$33,824.00 $225,900.00

Costo
variable

Costo total utilidad

$279,688.00
$70,700.00 $296,600.00
$262,776.00
$70,700.00 $296,600.00

$50,736.00 $225,900.00

$70,700.00 $296,600.00

$245,864.00

$67,648.00 $225,900.00

$70,700.00 $296,600.00

$228,952.00

$84,560.00 $225,900.00

$70,700.00 $296,600.00

$212,040.00

$101,472.00 $225,900.00

$70,700.00 $296,600.00

$195,128.00

4
5
6

7
8
9
10
11
12
13
14
15

16
17

$118,384.00 $225,900.00
$135,296.00 $225,900.00
$152,208.00 $225,900.00
$169,120.00 $225,900.00
$186,032.00 $225,900.00

$178,216.00
$70,700.00 $296,600.00
$161,304.00
$70,700.00 $296,600.00
$144,392.00
$70,700.00 $296,600.00

$127,480.00
$70,700.00 $296,600.00
$110,568.00
$70,700.00 $296,600.00

$202,944.00 $225,900.00

$70,700.00 $296,600.00

$219,856.00 $225,900.00

$70,700.00 $296,600.00

$236,768.00 $225,900.00
$253,680.00 $225,900.00

-$76,744.00
$70,700.00 $296,600.00 -$59,832.00
$70,700.00 $296,600.00 -$42,920.00

$270,592.00 $225,900.00

$70,700.00 $296,600.00

$287,504.00 $225,900.00

-$26,008.00
$70,700.00 $296,600.00 -$9,096.00

$304,416.00 $225,900.00

$70,700.00 $296,600.00

18

$7,816.00
$321,328.00 $225,900.00

$70,700.00 $296,600.00

19
20
21
22

-$93,656.00

$24,728.00
$338,240.00 $225,900.00

$70,700.00 $296,600.00

$355,152.00 $225,900.00

$70,700.00 $296,600.00

$372,064.00 $225,900.00

$70,700.00 $296,600.00

$41,640.00
$58,552.00
$75,464.00

Como se puede apreciar, segn las cifras empleadas, para empezar a obtener ganancias se necesita
vender 18 paquetes.
Consideraciones Finales

1. Si aumentas el precio base, disminuir la cantidad necesaria de paquetes para alcanzar el punto
de equilibrio.
2. Si disminuyes el precio base, aumentara la cantidad de paquetes necesaria para alcanzar el
punto de equilibrio.