Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Costos Variables
Materia prima 750
Mano de obra 500
Costos fijos
Arriendo 3,000,000
Servicios 500,000
Secretaria 1,000,000
Mensajero 1,000,000
PUNTO DE EQUILIBRIO - MARGEN DE CONTRIBUCIÓN
Costos Variables
Materia prima 750
Mano de obra 500
Costos fijos
Arriendo 3,000,000
Servicios 500,000
Secretaria 1,000,000
Mensajero 1,000,000
CT = CF + CV*q
I = P*q
U = I - CT
I - CT = 0
PUNTO DE EQUILIBRIO - MARGEN DE CONTRIBUCIÓN
Costos Variables
Materia prima 750
Mano de obra 500
1,250
Costos fijos
Arriendo 3,000,000
Servicios 500,000
Secretaria 1,000,000
Mensajero 1,000,000
5,500,000
CT = CF + CV*q = 5.500.000+1.250*q
I = P*q = 2.500*q
1.250*q = 5.500.000
q = 4.400
CF = 5.500.000 CT= CF+CVQ I = P*q
q CF q CT q I
0 5,500,000 0 5,500,000 0 0
500 5,500,000 500 6,125,000 500 1,250,000
1,000 5,500,000 1,000 6,750,000 1,000 2,500,000
1,500 5,500,000 1,500 7,375,000 1,500 3,750,000
2,000 5,500,000 2,000 8,000,000 2,000 5,000,000
2,500 5,500,000 2,500 8,625,000 2,500 6,250,000
3,000 5,500,000 3,000 9,250,000 3,000 7,500,000
3,500 5,500,000 3,500 9,875,000 3,500 8,750,000
4,000 5,500,000 4,000 10,500,000 4,000 10,000,000
4,500 5,500,000 4,500 11,125,000 4,500 11,250,000
5,000 5,500,000 5,000 11,750,000 5,000 12,500,000
5,500 5,500,000 5,500 12,375,000 5,500 13,750,000
6,000 5,500,000 6,000 13,000,000 6,000 15,000,000
U= I - CT
20,000,000
q U
0 -5,500,000
500 -4,875,000
1,000 -4,250,000
15,000,000
1,500 -3,625,000
2,000 -3,000,000
2,500 -2,375,000
3,000 -1,750,000
3,500 -1,125,000 10,000,000
4,000 -500,000
4,500 125,000
5,000 750,000
5,500 1,375,000 5,000,000
6,000 2,000,000
0
0 1,000 2,000 3,000
-5,000,000
-10,000,000
CT
CF