FABRICA CALZADOS Y PRODUCTOS DE CUERO I

PPTO VENTAS/MES COSTO

REFERENCIA % PARTICIP. PRECIO
EN UNIDADES VARIABLE

zapatos hombre 1,200 26% $125,000 $33,500

zapatos mujeres 800 17% $115,000 $26,700
sandalias mujeres 1,100 23% $85,000 $25,400
botas hombre 700 15% $175,000 $53,400
bolsos 900 19% $180,000 $45,000
Total 4,700 100% $184,000

$19,606,928 +
COSTOS Y GASTOS FIJOS/MES VALOR
I =
arriendo $7,250,000
servicios publicos $4,250,000
mano de obra $27,890,000
seguros $3,430,000
financieros $4,500,000
vigilancia $5,700,000
TOTAL $53,020,000

E 90,000,000
N
80,000,000

M 70,000,000
I
L 60,000,000

E 50,000,000
S
40,000,000

D 30,000,000
E
20,000,000

M
I
L
E

M 10,000,000
I
L
L 100 200
O
N
E
S
PRODUCTOS DE CUERO IBAGUÉ

MARGEN DE MARGEN PUNTO DE PUNTO DE COSTO

VARIABLE
CONTRIBUCIÓN PONDERADO EQUILIBRIO Q EQUILIBRIO $ TOTAL
$91,500 $23,362 141 $17,571,031 $4,709,036
$88,300 $15,030 94 $10,776,899 $2,502,115
$59,600 $13,949 129 $10,952,609 $3,272,897
$121,600 $18,111 82 $14,349,675 $4,378,701
$135,000 $25,851 105 $18,976,713 $4,744,178
$496,000 $96,302 551 $72,626,928 $19,606,928

$53,020,000

$72,626,928

$ 72,626,928
P.E

CV
$ 19,606,928
 300 400 500

CANTIDADES EN MILES
 I
I

CT
$ 72,626,928

CF
$ 53,020,000