PE = INGRESOS TOTALES = COSTOS TOTALES

COSTOS FIJOS TOTALES + COSTOS VARIABLES TOTALES

CANTIDAD (Q) * COSTO

TAMBIEN:

INGRESO TOTAL = CANTIDAD (Q) * PRECIO DE VENTA

PEQ = COSTOS FIJOS / PRECIO DE VENTA UNITARIO - COSTO DE VARIABLE UNITARIO

EJERCICIO VENTA DE COMPUTADORES

El proyecto de Inversión para la compañía establece en su estudio financiero unos Costos Fijos correspondientes a $
un Precio de Venta Unitario del nuevo producto a fabricar de $1,150,000 y un Costo Variable Unitario correspondien

TABLA DE DATOS
COSTO FIJO 12,600,000
PRECIO VENTA UNITARIO 1,150,000
COSTO VARIABLE UNITARIO 700,000 700,000
CANTIDAD (Q) 28 PUNTO DE EQUILIBRIO
COSTO VARIABLE TOTAL 19,600,000
INGRESO TOTAL 32,200,000

COSTO VARIABLE INGRESO

UNIDADES COSTO FIJO COSTO TOTAL UTILIDAD
TOTAL TOTAL
0 12,600,000 - 12,600,000 - (12,600,000)
1 12,600,000 700,000 13,300,000 1,150,000 (12,150,000)
2 12,600,000 1,400,000 14,000,000 2,300,000 (11,700,000)
3 12,600,000 2,100,000 14,700,000 3,450,000 (11,250,000)
 4 12,600,000 2,800,000 15,400,000 4,600,000 (10,800,000)
5 12,600,000 3,500,000 16,100,000 5,750,000 (10,350,000)
6 12,600,000 4,200,000 16,800,000 6,900,000 (9,900,000)
7 12,600,000 4,900,000 17,500,000 8,050,000 (9,450,000)
8 12,600,000 5,600,000 18,200,000 9,200,000 (9,000,000)
9 12,600,000 6,300,000 18,900,000 10,350,000 (8,550,000)
10 12,600,000 7,000,000 19,600,000 11,500,000 (8,100,000)
11 12,600,000 7,700,000 20,300,000 12,650,000 (7,650,000)
12 12,600,000 8,400,000 21,000,000 13,800,000 (7,200,000)
13 12,600,000 9,100,000 21,700,000 14,950,000 (6,750,000)
14 12,600,000 9,800,000 22,400,000 16,100,000 (6,300,000)
15 12,600,000 10,500,000 23,100,000 17,250,000 (5,850,000)
16 12,600,000 11,200,000 23,800,000 18,400,000 (5,400,000)
17 12,600,000 11,900,000 24,500,000 19,550,000 (4,950,000)
18 12,600,000 12,600,000 25,200,000 20,700,000 (4,500,000)
19 12,600,000 13,300,000 25,900,000 21,850,000 (4,050,000)
20 12,600,000 14,000,000 26,600,000 23,000,000 (3,600,000)
21 12,600,000 14,700,000 27,300,000 24,150,000 (3,150,000)
22 12,600,000 15,400,000 28,000,000 25,300,000 (2,700,000)
23 12,600,000 16,100,000 28,700,000 26,450,000 (2,250,000)
24 12,600,000 16,800,000 29,400,000 27,600,000 (1,800,000)
25 12,600,000 17,500,000 30,100,000 28,750,000 (1,350,000)
26 12,600,000 18,200,000 30,800,000 29,900,000 (900,000)
27 12,600,000 18,900,000 31,500,000 31,050,000 (450,000)
28 12,600,000 19,600,000 32,200,000 32,200,000 -
29 12,600,000 20,300,000 32,900,000 33,350,000 450,000
30 12,600,000 21,000,000 33,600,000 34,500,000 900,000
31 12,600,000 21,700,000 34,300,000 35,650,000 1,350,000
32 12,600,000 22,400,000 35,000,000 36,800,000 1,800,000
33 12,600,000 23,100,000 35,700,000 37,950,000 2,250,000
34 12,600,000 23,800,000 36,400,000 39,100,000 2,700,000
35 12,600,000 24,500,000 37,100,000 40,250,000 3,150,000
36 12,600,000 25,200,000 37,800,000 41,400,000 3,600,000
37 12,600,000 25,900,000 38,500,000 42,550,000 4,050,000
38 12,600,000 26,600,000 39,200,000 43,700,000 4,500,000
39 12,600,000 27,300,000 39,900,000 44,850,000 4,950,000
40 12,600,000 28,000,000 40,600,000 46,000,000 5,400,000
41 12,600,000 28,700,000 41,300,000 47,150,000 5,850,000
42 12,600,000 29,400,000 42,000,000 48,300,000 6,300,000
43 12,600,000 30,100,000 42,700,000 49,450,000 6,750,000
44 12,600,000 30,800,000 43,400,000 50,600,000 7,200,000
45 12,600,000 31,500,000 44,100,000 51,750,000 7,650,000
46 12,600,000 32,200,000 44,800,000 52,900,000 8,100,000
47 12,600,000 32,900,000 45,500,000 54,050,000 8,550,000
48 12,600,000 33,600,000 46,200,000 55,200,000 9,000,000
49 12,600,000 34,300,000 46,900,000 56,350,000 9,450,000
50 12,600,000 35,000,000 47,600,000 57,500,000 9,900,000
51 12,600,000 35,700,000 48,300,000 58,650,000 10,350,000
52 12,600,000 36,400,000 49,000,000 59,800,000 10,800,000
 UTLIDADES CERO (0), LA EMPRESA NO GANA NI PIERDE

NTIDAD (Q) * COSTOS VARIABLES POR UNIDAD

RIABLE UNITARIO

os correspondientes a $12,600,000
Unitario correspondiente a $700,000

Chart Title
70,000,000
 Chart Title
70,000,000

60,000,000

50,000,000

40,000,000

30,000,000

20,000,000

10,000,000

-
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 4

COSTO FIJO COSTO VARIABLE TOTAL COSTO TOTAL INGRESO T

e
e

7 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53

COSTO TOTAL INGRESO TOTAL

 EJERCICIO VENTA DE ALMOHADAS

TABLA DE DATOS
COSTO FIJO 40,000
PRECIO VENTA UNITARIO 60
COSTO VARIABLE UNITARIO 20 20
CANTIDAD (Q) 1,000 PUNTO DE EQUILIBRIO
COSTO VARIABLE TOTAL 20,000
INGRESO TOTAL 60,000

UNIDADES COSTO FIJO COSTO VARIABLE COSTO TOTAL INGRESO UTILIDAD

TOTAL TOTAL
50 40,000 1,000 41,000 3,000 (38,000)
51 40,000 1,020 41,020 3,060 (37,960)
52 40,000 1,040 41,040 3,120 (37,920)
53 40,000 1,060 41,060 3,180 (37,880)
54 40,000 1,080 41,080 3,240 (37,840)
55 40,000 1,100 41,100 3,300 (37,800)
56 40,000 1,120 41,120 3,360 (37,760)
57 40,000 1,140 41,140 3,420 (37,720)
58 40,000 1,160 41,160 3,480 (37,680)
59 40,000 1,180 41,180 3,540 (37,640)
60 40,000 1,200 41,200 3,600 (37,600)
61 40,000 1,220 41,220 3,660 (37,560)
62 40,000 1,240 41,240 3,720 (37,520)
63 40,000 1,260 41,260 3,780 (37,480)
64 40,000 1,280 41,280 3,840 (37,440)
65 40,000 1,300 41,300 3,900 (37,400)
66 40,000 1,320 41,320 3,960 (37,360)
67 40,000 1,340 41,340 4,020 (37,320)
68 40,000 1,360 41,360 4,080 (37,280)
69 40,000 1,380 41,380 4,140 (37,240)
70 40,000 1,400 41,400 4,200 (37,200)
71 40,000 1,420 41,420 4,260 (37,160)
72 40,000 1,440 41,440 4,320 (37,120)
73 40,000 1,460 41,460 4,380 (37,080)
74 40,000 1,480 41,480 4,440 (37,040)
75 40,000 1,500 41,500 4,500 (37,000)
76 40,000 1,520 41,520 4,560 (36,960)
77 40,000 1,540 41,540 4,620 (36,920)
 78 40,000 1,560 41,560 4,680 (36,880)
79 40,000 1,580 41,580 4,740 (36,840)
80 40,000 1,600 41,600 4,800 (36,800)
81 40,000 1,620 41,620 4,860 (36,760)
82 40,000 1,640 41,640 4,920 (36,720)
83 40,000 1,660 41,660 4,980 (36,680)
84 40,000 1,680 41,680 5,040 (36,640)
85 40,000 1,700 41,700 5,100 (36,600)
86 40,000 1,720 41,720 5,160 (36,560)
87 40,000 1,740 41,740 5,220 (36,520)
88 40,000 1,760 41,760 5,280 (36,480)
89 40,000 1,780 41,780 5,340 (36,440)
90 40,000 1,800 41,800 5,400 (36,400)
91 40,000 1,820 41,820 5,460 (36,360)
92 40,000 1,840 41,840 5,520 (36,320)
93 40,000 1,860 41,860 5,580 (36,280)
94 40,000 1,880 41,880 5,640 (36,240)
95 40,000 1,900 41,900 5,700 (36,200)
96 40,000 1,920 41,920 5,760 (36,160)
97 40,000 1,940 41,940 5,820 (36,120)
98 40,000 1,960 41,960 5,880 (36,080)
99 40,000 1,980 41,980 5,940 (36,040)
100 40,000 2,000 42,000 6,000 (36,000)
200 40,000 4,000 44,000 12,000 (32,000)
300 40,000 6,000 46,000 18,000 (28,000)
400 40,000 8,000 48,000 24,000 (24,000)
500 40,000 10,000 50,000 30,000 (20,000)
600 40,000 12,000 52,000 36,000 (16,000)
700 40,000 14,000 54,000 42,000 (12,000)
800 40,000 16,000 56,000 48,000 (8,000)
900 40,000 18,000 58,000 54,000 (4,000)
1000 40,000 20,000 60,000 60,000 -
1100 40,000 22,000 62,000 66,000 4,000
1200 40,000 24,000 64,000 72,000 8,000
1300 40,000 26,000 66,000 78,000 12,000
1400 40,000 28,000 68,000 84,000 16,000
1500 40,000 30,000 70,000 90,000 20,000
1600 40,000 32,000 72,000 96,000 24,000
 Chart Title
120,000

100,000

80,000

60,000

40,000

20,000

-
1 4 7 10 13 16 19 22 25 28 31 34 37 40 43 46 49 52 55 58 61 64

COSTO FIJO COSTO VARIABLE TOTAL

COSTO TOTAL INGRESO TOTAL
-
1 4 7 10 13 16 19 22 25 28 31 34 37 40 43 46 49 52 55 58 61 64

COSTO FIJO COSTO VARIABLE TOTAL

COSTO TOTAL INGRESO TOTAL