COSTOS FIJOS ANUALES

VARIABLE CANTIDAD MENSUAL FRECUENCIA

ARRIENDO LOCAL 1 $ 1,500,000 12
NOMINA OPERATIVA 5 $ 1,200,000 12
NOMINA ADMINISTRATIVA 2 $ 1,200,000 12
SEGUROS 1 $ 250,000 12
MANTENIMIENTO INSTALACIONES 1 $ 200,000 12
SERVICIO TELEFONIA 2 $ 60,000 12
Total

COSTOS VARIABLES ANUALES

VARIABLE CANTIDAD MENSUAL FRECUENCIA

SERVICIO PUBLICO ELECTRICIDAD 1 $ 400,000 12
SERVICIO PUBLICO AGUA 1 $ 150,000 12
ARTICULOS ASEO 1 $ 300,000 6
MATERIA PRIMA 50 $ 100,000 12
KIT COMPONENTES BICICLETAS 50 $ 866,667 12
Total

Total Costos Anuales Producción $ 714,040,000

Calculo Costo Unitario Cuadro

Referencia Costo Unit/Cuadro Costo Unit/Grupo Costo Total Unit

Bicicleta Grupo Tourney
Bicicleta Grupo Claris
Bicicleta Grupo Sora
Bicicleta Grupo Tiagra
Total Costos Anuales Producción
$ 323,400 $ 500,000 $ 823,400
$ 323,400 $ 700,000 $ 1,023,400
$ 323,400 $ 1,000,000 $ 1,323,400
$ 323,400 $ 1,300,000 $ 1,623,400
 TOTAL
$ 18,000,000
$ 72,000,000
$ 28,800,000
$ 3,000,000
$ 2,400,000
$ 1,440,000
$ 125,640,000

TOTAL
$ 4,800,000
$ 1,800,000
$ 1,800,000
$ 60,000,000
$ 520,000,000
$ 588,400,000

323400
$ 114,000
Cantidad Fab Costo Total Costo Var Unit
100 $ 82,340,000 $ 614,000
200 $ 204,680,000 $ 814,000
200 $ 264,680,000 $ 1,114,000
100 $ 162,340,000 $ 1,414,000
$ 714,040,000
 Bicicleta Grupo Bicicleta Grupo Bicicleta Grupo Bicicleta Grupo
Tourney Claris Sora Tiagra
CF $ 125,640,000 $ 125,640,000 $ 125,640,000 $ 125,640,000
Cvu $ 614,000 $ 814,000 $ 1,114,000 $ 1,414,000
PE 165.6791208791 140.9046728972 115.0900763359 97.26967741935

Q CF Tourney CV Tourney CT Tourney CF Claris CV Claris CT Claris

0 $ 125,640,000 $ - $ 125,640,000 $ 125,640,000 $ - $ 125,640,000
20 $ 125,640,000 $ 12,280,000 $ 137,920,000 $ 125,640,000 $ 16,280,000 $ 141,920,000
40 $ 125,640,000 $ 24,560,000 $ 150,200,000 $ 125,640,000 $ 32,560,000 $ 158,200,000
60 $ 125,640,000 $ 36,840,000 $ 162,480,000 $ 125,640,000 $ 48,840,000 $ 174,480,000
80 $ 125,640,000 $ 49,120,000 $ 174,760,000 $ 125,640,000 $ 65,120,000 $ 190,760,000
100 $ 125,640,000 $ 61,400,000 $ 187,040,000 $ 125,640,000 $ 81,400,000 $ 207,040,000
120 $ 125,640,000 $ 73,680,000 $ 199,320,000 $ 125,640,000 $ 97,680,000 $ 223,320,000
140 $ 125,640,000 $ 85,960,000 $ 211,600,000 $ 125,640,000 $ 113,960,000 $ 239,600,000
160 $ 125,640,000 $ 98,240,000 $ 223,880,000 $ 125,640,000 $ 130,240,000 $ 255,880,000
180 $ 125,640,000 $ 110,520,000 $ 236,160,000 $ 125,640,000 $ 146,520,000 $ 272,160,000
200 $ 125,640,000 $ 122,800,000 $ 248,440,000 $ 125,640,000 $ 162,800,000 $ 288,440,000
220 $ 125,640,000 $ 135,080,000 $ 260,720,000 $ 125,640,000 $ 179,080,000 $ 304,720,000
240 $ 125,640,000 $ 147,360,000 $ 273,000,000 $ 125,640,000 $ 195,360,000 $ 321,000,000
260 $ 125,640,000 $ 159,640,000 $ 285,280,000 $ 125,640,000 $ 211,640,000 $ 337,280,000
280 $ 125,640,000 $ 171,920,000 $ 297,560,000 $ 125,640,000 $ 227,920,000 $ 353,560,000
300 $ 125,640,000 $ 184,200,000 $ 309,840,000 $ 125,640,000 $ 244,200,000 $ 369,840,000
320 $ 125,640,000 $ 196,480,000 $ 322,120,000 $ 125,640,000 $ 260,480,000 $ 386,120,000
340 $ 125,640,000 $ 208,760,000 $ 334,400,000 $ 125,640,000 $ 276,760,000 $ 402,400,000
360 $ 125,640,000 $ 221,040,000 $ 346,680,000 $ 125,640,000 $ 293,040,000 $ 418,680,000
380 $ 125,640,000 $ 233,320,000 $ 358,960,000 $ 125,640,000 $ 309,320,000 $ 434,960,000
400 $ 125,640,000 $ 245,600,000 $ 371,240,000 $ 125,640,000 $ 325,600,000 $ 451,240,000
420 $ 125,640,000 $ 257,880,000 $ 383,520,000 $ 125,640,000 $ 341,880,000 $ 467,520,000
440 $ 125,640,000 $ 270,160,000 $ 395,800,000 $ 125,640,000 $ 358,160,000 $ 483,800,000
460 $ 125,640,000 $ 282,440,000 $ 408,080,000 $ 125,640,000 $ 374,440,000 $ 500,080,000
480 $ 125,640,000 $ 294,720,000 $ 420,360,000 $ 125,640,000 $ 390,720,000 $ 516,360,000
500 $ 125,640,000 $ 307,000,000 $ 432,640,000 $ 125,640,000 $ 407,000,000 $ 532,640,000
520 $ 125,640,000 $ 319,280,000 $ 444,920,000 $ 125,640,000 $ 423,280,000 $ 548,920,000
540 $ 125,640,000 $ 331,560,000 $ 457,200,000 $ 125,640,000 $ 439,560,000 $ 565,200,000
560 $ 125,640,000 $ 343,840,000 $ 469,480,000 $ 125,640,000 $ 455,840,000 $ 581,480,000
580 $ 125,640,000 $ 356,120,000 $ 481,760,000 $ 125,640,000 $ 472,120,000 $ 597,760,000
600 $ 125,640,000 $ 368,400,000 $ 494,040,000 $ 125,640,000 $ 488,400,000 $ 614,040,000

COSTOS TOTALES
$1,200,000,000

$1,000,000,000

$800,000,000
 COSTOS TOTALES
$1,200,000,000

$1,000,000,000

$800,000,000

$600,000,000

$400,000,000

$200,000,000

$-
0 20 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420 440 460 480 500 52

CT Tourney CT Claris CT Sora CT Tiagra

Según el análisis de la gráfica del Punto de Equilibrio, basándome en costos la opción ideal sería la relacionada con la B
Cantidad Anual 600 Referencia PVP Sugerido
Bicicleta Grupo Tourney $ 1,372,333
Bicicleta Grupo Claris $ 1,705,667
Bicicleta Grupo Sora $ 2,205,667
Bicicleta Grupo Tiagra $ 2,705,667

CF Sora CV Sora CT Sora CF Tiagra CV Tiagra

$ 125,640,000 $ - $ 125,640,000 $ 125,640,000 $ -
$ 125,640,000 $ 22,280,000 $ 147,920,000 $ 125,640,000 $ 28,280,000
$ 125,640,000 $ 44,560,000 $ 170,200,000 $ 125,640,000 $ 56,560,000
$ 125,640,000 $ 66,840,000 $ 192,480,000 $ 125,640,000 $ 84,840,000
$ 125,640,000 $ 89,120,000 $ 214,760,000 $ 125,640,000 $ 113,120,000
$ 125,640,000 $ 111,400,000 $ 237,040,000 $ 125,640,000 $ 141,400,000
$ 125,640,000 $ 133,680,000 $ 259,320,000 $ 125,640,000 $ 169,680,000
$ 125,640,000 $ 155,960,000 $ 281,600,000 $ 125,640,000 $ 197,960,000
$ 125,640,000 $ 178,240,000 $ 303,880,000 $ 125,640,000 $ 226,240,000
$ 125,640,000 $ 200,520,000 $ 326,160,000 $ 125,640,000 $ 254,520,000
$ 125,640,000 $ 222,800,000 $ 348,440,000 $ 125,640,000 $ 282,800,000
$ 125,640,000 $ 245,080,000 $ 370,720,000 $ 125,640,000 $ 311,080,000
$ 125,640,000 $ 267,360,000 $ 393,000,000 $ 125,640,000 $ 339,360,000
$ 125,640,000 $ 289,640,000 $ 415,280,000 $ 125,640,000 $ 367,640,000
$ 125,640,000 $ 311,920,000 $ 437,560,000 $ 125,640,000 $ 395,920,000
$ 125,640,000 $ 334,200,000 $ 459,840,000 $ 125,640,000 $ 424,200,000
$ 125,640,000 $ 356,480,000 $ 482,120,000 $ 125,640,000 $ 452,480,000
$ 125,640,000 $ 378,760,000 $ 504,400,000 $ 125,640,000 $ 480,760,000
$ 125,640,000 $ 401,040,000 $ 526,680,000 $ 125,640,000 $ 509,040,000
$ 125,640,000 $ 423,320,000 $ 548,960,000 $ 125,640,000 $ 537,320,000
$ 125,640,000 $ 445,600,000 $ 571,240,000 $ 125,640,000 $ 565,600,000
$ 125,640,000 $ 467,880,000 $ 593,520,000 $ 125,640,000 $ 593,880,000
$ 125,640,000 $ 490,160,000 $ 615,800,000 $ 125,640,000 $ 622,160,000
$ 125,640,000 $ 512,440,000 $ 638,080,000 $ 125,640,000 $ 650,440,000
$ 125,640,000 $ 534,720,000 $ 660,360,000 $ 125,640,000 $ 678,720,000
$ 125,640,000 $ 557,000,000 $ 682,640,000 $ 125,640,000 $ 707,000,000
$ 125,640,000 $ 579,280,000 $ 704,920,000 $ 125,640,000 $ 735,280,000
$ 125,640,000 $ 601,560,000 $ 727,200,000 $ 125,640,000 $ 763,560,000
$ 125,640,000 $ 623,840,000 $ 749,480,000 $ 125,640,000 $ 791,840,000
$ 125,640,000 $ 646,120,000 $ 771,760,000 $ 125,640,000 $ 820,120,000
$ 125,640,000 $ 668,400,000 $ 794,040,000 $ 125,640,000 $ 848,400,000

UTIL
$700,000,000

$600,000,000

$500,000,000

$400,000,000
 UTIL
$700,000,000

$600,000,000

$500,000,000

$400,000,000

$300,000,000

$200,000,000

$100,000,000

$-
0 20 40 60 80 100 120 140 160 180 200 220 240 260

$(100,000,000)

400 420 440 460 480 500 520 540 560 580 600 $(200,000,000)

Tiagra U Tourney U Cl

Pero al efectuar el análisis de la grafica de Utilidades es claro que la opción ideal es la Bicicl
ría la relacionada con la Bicicleta Tourney. ultimo lo que se busca en un negocio, obtener la mayor utilidad posible.
 CT Tiagra I Tourney I Claris I Sora I Tiagra U Tourney
$ 125,640,000 $ - $ - $ - $ - -$ 125,640,000
$ 153,920,000 $ 27,446,667 $ 34,113,333 $ 44,113,333 $ 54,113,333 -$ 110,473,333
$ 182,200,000 $ 54,893,333 $ 68,226,667 $ 88,226,667 $ 108,226,667 -$ 95,306,667
$ 210,480,000 $ 82,340,000 $ 102,340,000 $ 132,340,000 $ 162,340,000 -$ 80,140,000
$ 238,760,000 $ 109,786,667 $ 136,453,333 $ 176,453,333 $ 216,453,333 -$ 64,973,333
$ 267,040,000 $ 137,233,333 $ 170,566,667 $ 220,566,667 $ 270,566,667 -$ 49,806,667
$ 295,320,000 $ 164,680,000 $ 204,680,000 $ 264,680,000 $ 324,680,000 -$ 34,640,000
$ 323,600,000 $ 192,126,667 $ 238,793,333 $ 308,793,333 $ 378,793,333 -$ 19,473,333
$ 351,880,000 $ 219,573,333 $ 272,906,667 $ 352,906,667 $ 432,906,667 -$ 4,306,667
$ 380,160,000 $ 247,020,000 $ 307,020,000 $ 397,020,000 $ 487,020,000 $ 10,860,000
$ 408,440,000 $ 274,466,667 $ 341,133,333 $ 441,133,333 $ 541,133,333 $ 26,026,667
$ 436,720,000 $ 301,913,333 $ 375,246,667 $ 485,246,667 $ 595,246,667 $ 41,193,333
$ 465,000,000 $ 329,360,000 $ 409,360,000 $ 529,360,000 $ 649,360,000 $ 56,360,000
$ 493,280,000 $ 356,806,667 $ 443,473,333 $ 573,473,333 $ 703,473,333 $ 71,526,667
$ 521,560,000 $ 384,253,333 $ 477,586,667 $ 617,586,667 $ 757,586,667 $ 86,693,333
$ 549,840,000 $ 411,700,000 $ 511,700,000 $ 661,700,000 $ 811,700,000 $ 101,860,000
$ 578,120,000 $ 439,146,667 $ 545,813,333 $ 705,813,333 $ 865,813,333 $ 117,026,667
$ 606,400,000 $ 466,593,333 $ 579,926,667 $ 749,926,667 $ 919,926,667 $ 132,193,333
$ 634,680,000 $ 494,040,000 $ 614,040,000 $ 794,040,000 $ 974,040,000 $ 147,360,000
$ 662,960,000 $ 521,486,667 $ 648,153,333 $ 838,153,333 $ 1,028,153,333 $ 162,526,667
$ 691,240,000 $ 548,933,333 $ 682,266,667 $ 882,266,667 $ 1,082,266,667 $ 177,693,333
$ 719,520,000 $ 576,380,000 $ 716,380,000 $ 926,380,000 $ 1,136,380,000 $ 192,860,000
$ 747,800,000 $ 603,826,667 $ 750,493,333 $ 970,493,333 $ 1,190,493,333 $ 208,026,667
$ 776,080,000 $ 631,273,333 $ 784,606,667 $ 1,014,606,667 $ 1,244,606,667 $ 223,193,333
$ 804,360,000 $ 658,720,000 $ 818,720,000 $ 1,058,720,000 $ 1,298,720,000 $ 238,360,000
$ 832,640,000 $ 686,166,667 $ 852,833,333 $ 1,102,833,333 $ 1,352,833,333 $ 253,526,667
$ 860,920,000 $ 713,613,333 $ 886,946,667 $ 1,146,946,667 $ 1,406,946,667 $ 268,693,333
$ 889,200,000 $ 741,060,000 $ 921,060,000 $ 1,191,060,000 $ 1,461,060,000 $ 283,860,000
$ 917,480,000 $ 768,506,667 $ 955,173,333 $ 1,235,173,333 $ 1,515,173,333 $ 299,026,667
$ 945,760,000 $ 795,953,333 $ 989,286,667 $ 1,279,286,667 $ 1,569,286,667 $ 314,193,333
$ 974,040,000 $ 823,400,000 $ 1,023,400,000 $ 1,323,400,000 $ 1,623,400,000 $ 329,360,000

UTILIDADES
 UTILIDADES

0 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600

U Tourney U Claris U Sora U Tiagra

s es claro que la opción ideal es la Bicicleta Tiagra ya que, aunque los costos son mas elevados el valor de la utilidad es mayor. Siendo esto
ayor utilidad posible.
 U Claris U Sora U Tiagra
-$ 125,640,000 -$ 125,640,000 -$ 125,640,000
-$ 107,806,667 -$ 103,806,667 -$ 99,806,667
-$ 89,973,333 -$ 81,973,333 -$ 73,973,333
-$ 72,140,000 -$ 60,140,000 -$ 48,140,000
-$ 54,306,667 -$ 38,306,667 -$ 22,306,667
-$ 36,473,333 -$ 16,473,333 $ 3,526,667
-$ 18,640,000 $ 5,360,000 $ 29,360,000
-$ 806,667 $ 27,193,333 $ 55,193,333
$ 17,026,667 $ 49,026,667 $ 81,026,667
$ 34,860,000 $ 70,860,000 $ 106,860,000
$ 52,693,333 $ 92,693,333 $ 132,693,333
$ 70,526,667 $ 114,526,667 $ 158,526,667
$ 88,360,000 $ 136,360,000 $ 184,360,000
$ 106,193,333 $ 158,193,333 $ 210,193,333
$ 124,026,667 $ 180,026,667 $ 236,026,667
$ 141,860,000 $ 201,860,000 $ 261,860,000
$ 159,693,333 $ 223,693,333 $ 287,693,333
$ 177,526,667 $ 245,526,667 $ 313,526,667
$ 195,360,000 $ 267,360,000 $ 339,360,000
$ 213,193,333 $ 289,193,333 $ 365,193,333
$ 231,026,667 $ 311,026,667 $ 391,026,667
$ 248,860,000 $ 332,860,000 $ 416,860,000
$ 266,693,333 $ 354,693,333 $ 442,693,333
$ 284,526,667 $ 376,526,667 $ 468,526,667
$ 302,360,000 $ 398,360,000 $ 494,360,000
$ 320,193,333 $ 420,193,333 $ 520,193,333
$ 338,026,667 $ 442,026,667 $ 546,026,667
$ 355,860,000 $ 463,860,000 $ 571,860,000
$ 373,693,333 $ 485,693,333 $ 597,693,333
$ 391,526,667 $ 507,526,667 $ 623,526,667
$ 409,360,000 $ 529,360,000 $ 649,360,000
 540 560 580 600

lidad es mayor. Siendo esto