Ejercicio 4-1

Opcion A
Pe= 4000 = 200 unid. 200*60 =
60-40

Opcion B
Renta = Q 800.00
Comision 5%/pv = Q 3,750.00
Total CF = Q 4,550.00

Pe= 4550 = 227 unid. 227*60 =

60-40

Le recomendaria la Opcion A ya que llega mas rapido a su punto de equilibrio.

Ejecicio 4-2

Unidades = 5000
Pventa = Q500.00
Cvu = Q350.00
CIF = Q300,000.00
Marketing = Q200,000.00

(A)
Estado de Resultado
Vtas Q2,500,000.00
(-) Cvtas Q1,750,000.00
MC Q750,000.00
(-) CF Q500,000.00
EBIT Q250,000.00

(B)
Pe= 500000 = 3333 unid. 3333*500 =
500-350
 Ejercicio 4-3

Unidades = 125000
P venta = Q60.00
C venta = Q50.00
C fijo = Q500,000.00

(A)
Pe= 500000 = 50000 unid. 50000*60 =
60-50

(B)

125000*10% = 12500 = 137500 unid.

Estado de Resultado
Vtas Q8,250,000.00
(-) Cvtas Q6,875,000.00
MC Q1,375,000.00
(-) CF Q500,000.00
EBIT Q875,000.00

Ejercicio 4-4
Pventa = Q1,500.00
MC = 60% = 1500*60% = Q900.00
CF = Q180,000.00

(B)
Pe= 180000 = 200 unid. 200*1500 =
1500-600
C)
PE= 180000+45000 250 unid. 250*1500 =
1500-600

(D)
80% = 1500*80% = Q1,200.00

Pe= 180000 = 150 unid. 150*1500 =

1500-300
Ejercicio 4-5
Pvta = Q5.00 (A)
Cvta = 45%/Pv = 5*45% = Q2.25
CF = Q90,000.00

(B)
150000 = 30000 unid.
5

C)
Pe= 90000 = 32727 unid. 32727*5 =
5-2.25

(D)
Pe= 90000+25000 = 41818 unid. 41818*5 =
5-2.25

E)
La empresa tuvo perdidas ya que nisiquiera pudo llegar a su punto de equilibrio.

Ejercicio 4-6

Cuaderno 100 hojas

Pvta = Q30.00 unid = 10,000 16% CF =
Cvta = Q10.00
Cuaderno 200 hojas
Pvta = Q50.00
Cvta = Q10.00 unid = 50,000 84% CF =
CF total = Q1,700,000.00

(A)
Pe total = Q1,700,000.00 = 28,333 unid. 28333*80 =
80-20

Cuader. 100 H Pe= Q272,000.00 = 13,600 unid. 13600*30 =

30-10

Cuader. 200 H Pe= Q1,428,000.00 = 35,700 unid. 35700*50 =

50-10
(B)
Pe total = 1700000+200000 = 31,667 unid. 31667*80 =
80-20
Cuader. 100 H Pe= 272000+200000 = 14,600 unid. 14600*30 =
30-10

Cuader. 200 H Pe= 1428000 + 200000= 40,700 unid. 40700*50 =

50-10
 Ejercicio 4-7

Unid = 200000
Pvta = Q5.00
Cvta = Q3.00
CF = Q175,000.00

(A)
Estado de Resultado
Vtas Q1,000,000.00
(-) Cvtas Q600,000.00
MC Q400,000.00
(-) CF Q175,000.00
EBIT Q225,000.00

(B)
Pe= 175000 = 87,500 unid. 87500*5 =
5-3

C)
MS= Q1,000,000.00 - Q437,500.00 =

MS% = Q562,500.00 = 0.56 = 56%

Q1,000,000.00

(D) No creo que halla ninguna deficiencia ya que tiene mas del 50% de
margen de seguridad.

Ejercicio 4-8

Pvta = Q2,800.00
Cvta = Q2,100.00
CF Op (A) = Q9,000.00
CF Op (B) = cf+8%c(Pv) = 4500 + 11200 = Q15,700.00

(A)
Pe= Q9,000.00 = 13 unid. 13*2800 =
2800-2100

(B)
Pe= Q15,700.00 = 22 unid. 22*2800 =
 2800-2100

Le recomiendo la opcion A ya que llegaria mas rapido a su punto de equilibrio.

 Ejercicio 4-9

PLANTA MANUAL
Pvta = Q20.00
Cvta = Q10.00
CF = Q22,000.00
PLANTA AUTOMATIZADA
Pvta = Q20.00
Cvta = Q8.00
CF = Q32,000.00

(A)
PLANTA MANUAL
Pe= Q22,000.00 = 2,200 unid. 2200*20 =
20-10

PLANTA AUTOMATIZADA
Pe= Q32,000.00 = 2,667 unid. 2667*20 =
20-8

(B)
PLANTA MANUAL
Estado de Resultado
Vtas Q80,000.00
(-) Cvtas Q40,000.00
MC Q40,000.00
(-) CF Q22,000.00
EBIT Q18,000.00

PLANTA AUTOMATIZADA
Estado de Resultado
Vtas Q80,000.00
(-) Cvtas Q32,000.00
MC Q48,000.00
(-) CF Q32,000.00
EBIT Q16,000.00

C)
MS= Q80,000.00 - Q44,000.00 =

MS% = Q36,000.00 = 0.45 45%

Q80,000.00
 MS= Q80,000.00 - Q53,340.00 =

MS% = Q26,660.00 = 0.33 33%

Q80,000.00

Le recomendaria construir la planta manual hasta que la empresa cresca en ventas ya que con las
actuales tendria mas utilidad operativa y poco a poco ir automatizandola.

Ejercicio 4-10 Unids. Totales 26,000

Producto A
unid. = 7000 7000 27%
Pvta = Q2.00 26000
Cvta = Q1.20

Producto B
unid. = 8000 8000 31%
Pvta = Q4.00 26000
Cvta = Q2.60

Producto C
unid. = 11000 11000 42%
Pvta = Q4.00 26000
Cvta = Q1.60

FC total = Q25,500.00

(A)
Estado de Resultado
A B
Vtas Q14,000.00 Q32,000.00
(-) Cvtas Q8,400.00 Q20,800.00
MC
(-) CF
EBIT

(B)
Totales Pe= Q25,500.00 = 5,543 unid. 5543*10 =
10-5.4

Producto A Pe= Q6,885.00 = 8,606 unid. 8606*2 =

2-1.2
 Producto B Pe= Q7,905.00 = 5,646 unid. 5646*4 =
4-2.6

Producto C Pe= Q10,710.00 = 4,463 unid. 4463*4 =

4-1.6

C)
Estado de Resultado
A B
Vtas Q21,000.00 Q22,800.00
(-) Cvtas Q8,400.00 Q20,800.00
MC
(-) CF
EBIT
 Q12,000.00

Q13,620.00

o de equilibrio.

o
Q2,500,000.00
Q1,750,000.00
Q750,000.00
Q500,000.00
Q250,000.00

Q1,666,500.00
 Q3,000,000.00

Q8,250,000.00
Q6,875,000.00
Q1,375,000.00
Q500,000.00
Q875,000.00

(A)
1500-900 Cvu = Q600.00

Q300,000.00

Q375,000.00

1500-1200 Cvu = Q300.00

Q225,000.00
 Q163,635.00

Q209,090.00

nto de equilibrio.

Q272,000.00

Q1,428,000.00

Q2,266,640.00

Q408,000.00

Q1,785,000.00

Q2,533,360.00
 Q438,000.00

Q2,035,000.00
o
Q1,000,000.00
Q600,000.00
Q400,000.00
Q175,000.00
Q225,000.00

Q437,500.00

Q562,500.00

ene mas del 50% de

Q36,400.00

Q61,600.00
o de equilibrio.
 Q44,000.00

Q53,340.00

o
Q80,000.00
Q40,000.00
Q40,000.00
Q22,000.00
Q18,000.00

o
Q80,000.00
Q32,000.00
Q48,000.00
Q32,000.00
Q16,000.00

Q36,000.00
 Q26,660.00

sa cresca en ventas ya que con las ventas

tizandola.

CF = Q6,885.00

CF = Q7,905.00

CF = Q10,710.00

ultado
C
Q44,000.00 Q90,000.00
Q17,600.00 Q46,800.00
Q43,200.00
Q25,500.00
Q17,700.00

Q55,430.00

Q17,212.00
 Q22,584.00

Q17,852.00

ultado
C
Q42,000.00 Q85,800.00
Q17,600.00 Q46,800.00
Q39,000.00
Q25,500.00
Q13,500.00