DATOS

DESCRIPCIÓN Actual A B C D
PRECIO DE VENTA $30.00 $30.00 $40.00 $30.00 $40.00
UNITARIO
COSTO VARIABLE $10.00 $10.00 $10.00 $12.00 $12.00
UNITARIO
COSTO FIJOS $20,000.00 $25,000.00 $20,000.00 $20,000.00 $25,000.00
TOTALES

Punto de equilibrio en unidades - Condiciones iniciales

Formula:
𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=(𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠)/(𝑀𝑎𝑟𝑔𝑒𝑛 𝑑𝑒 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑐𝑖ó𝑛 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜)

$20,000.00
Punto de equilibrio = 1000
$20.00
Punto de equilibrio en pesos
Formula:

𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 x Unidades Vendidas

Punto de equilibrio
$30.00 1000 $ 30,000.00
[Pesos] =

Punto de equilibrio en unidades - El incremento de los costos fijos totales a $25,000.00

Formula:
𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=(𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠)/(𝑀𝑎𝑟𝑔𝑒𝑛 𝑑𝑒 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑐𝑖ó𝑛 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜)

$25,000.00
Punto de equilibrio = 1250
$20.00
Punto de equilibrio en pesos
Formula:

𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 x Unidades Vendidas

Punto de equilibrio
$30.00 $ 1,250.00 $ 37,500.00
[Pesos] =

Punto de equilibrio en unidades - El aumento del precio de venta unitario a $ 40.00

Formula:
𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=(𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠)/(𝑀𝑎𝑟𝑔𝑒𝑛 𝑑𝑒 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑐𝑖ó𝑛 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜)
 $20,000.00
Punto de equilibrio = 666.666666666667
$30.00
Punto de equilibrio en pesos
Formula:

𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 x Unidades Vendidas

Punto de equilibrio
[Pesos] = $40.00 $ 666.67 $ 26,666.67

Punto de equilibrio en unidades - El incremento de los costos variables unitarios a $ 12.00

Formula:
𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=(𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠)/(𝑀𝑎𝑟𝑔𝑒𝑛 𝑑𝑒 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑐𝑖ó𝑛 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜)

$20,000.00
Punto de equilibrio = 1111.11111111111
$18.00
Punto de equilibrio en pesos
Formula:

𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 x Unidades Vendidas

Punto de equilibrio
$30.00 $ 1,111.11 $ 33,333.33
[Pesos] =

Punto de equilibrio en unidades - La realización simultánea de estos tres cambios

Formula:
𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=(𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠)/(𝑀𝑎𝑟𝑔𝑒𝑛 𝑑𝑒 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑐𝑖ó𝑛 𝑢𝑛𝑖𝑡𝑎𝑟𝑖𝑜)

$25,000.00
Punto de equilibrio = 892.857142857143
$28.00
Punto de equilibrio en pesos
Formula:

𝑃𝑢𝑛𝑡𝑜 𝑑𝑒 𝑒𝑞𝑢𝑖𝑙𝑖𝑏𝑟𝑖𝑜=𝑃𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎 x Unidades Vendidas

Punto de equilibrio
$40.00 $ 892.86 $ 35,714.29
[Pesos] =
Unidades Vendidas Costo total Ventas
100 $21,000.00 $3,000.00 Punto de equilibrio
200 $22,000.00 $6,000.00 $45,000.00
300 $23,000.00 $9,000.00 $40,000.00
400 $24,000.00 $12,000.00 $35,000.00
500 $25,000.00 $15,000.00
$30,000.00
600 $26,000.00 $18,000.00
$25,000.00
700 $27,000.00 $21,000.00
$20,000.00
800 $28,000.00 $24,000.00
$15,000.00
900 $29,000.00 $27,000.00
$10,000.00
1000 $ 30,000.00 $ 30,000.00
$5,000.00
1100 $31,000.00 $33,000.00
1200 $0.00
$32,000.00 $36,000.00 100 200 300 400 500 600 700 800 900 1000 1
1300 $33,000.00 $39,000.00
Costo total Ventas

Unidades Vendidas Costo total Ventas

0 $25,000.00 $0.00 Punto de equilibrio
250 $27,500.00 $7,500.00
$100,000.00
500 $30,000.00 $15,000.00
$90,000.00
750 $32,500.00 $22,500.00
$80,000.00
1000 $35,000.00 $30,000.00 $70,000.00
1250 $37,500.00 $37,500.00 $60,000.00
1500 $40,000.00 $45,000.00 $50,000.00
1750 $42,500.00 $52,500.00 $40,000.00
2000 $45,000.00 $60,000.00 $30,000.00
2250 $47,500.00 $67,500.00 $20,000.00
2500 $50,000.00 $75,000.00 $10,000.00
2750 $52,500.00 $82,500.00 $0.00
0 250 500 750 1000 1250 1500 1750 2000 2250
3000 $55,000.00 $90,000.00
Costo total Ventas

Unidades Vendidas Costo total Ventas

166.666666667 $21,666.67 $6,666.67
266.666666667 $22,666.67 $10,666.67
Punto de equilibrio
$60,000.00
366.666666667 $23,666.67 $14,666.67
466.666666667 $50,000.00
$24,666.67 $18,666.67
$40,000.00
$30,000.00
$20,000.00
$10,000.00
 Punto de equilibrio
$60,000.00
$50,000.00

566.666666667 $25,666.67 $22,666.67 $40,000.00

666.666666667 $26,666.67 $26,666.67 $30,000.00

766.666666667 $27,666.67 $30,666.67 $20,000.00

866.666666667 $28,666.67 $34,666.67 $10,000.00

966.666666667 $29,666.67 $38,666.67 $0.00
1066.666666667 67 67 67 67 67 67 67 67 67 67
$30,666.67 $42,666.67 6 66 6 66 6 66 6 66 6 66 6 66 6 66 6 66 666 666 6
1166.666666667 $31,666.67 $46,666.67 666 666 666 666 666 666 666 666 666 666 666
6 6 6 6 6 6 6 6 6 .6 .6
6. 6. 6. 6. 6. 6. 6. 6. 6. 66 66
1266.666666667 $32,666.67 $50,666.67 16 26 36 46 56 66 76 86 96 10 11 1
1366.666666667 $33,666.67 $54,666.67
Costo total Ventas

Unidades Vendidas Costo total Ventas

111.111 $21,333.33 $3,333.33
211.111
Punto de equilibrio
$22,533.33 $6,333.33
$45,000.00
311.111 $23,733.33 $9,333.33 $40,000.00
411.111 $24,933.33 $12,333.33 $35,000.00
511.111 $26,133.33 $15,333.33 $30,000.00
611.111 $27,333.33 $18,333.33 $25,000.00
711.111 $20,000.00
$28,533.33 $21,333.33
$15,000.00
811.111 $29,733.33 $24,333.33 $10,000.00
911.111 $30,933.33 $27,333.33 $5,000.00
1011.111 $32,133.33 $30,333.33 $0.00
1 1 1 1 1 1 1 1 1 1
1111.111 $33,333.33 $33,333.33 11 11 11 11 11 11 11 11 11 11
11. 11. 11. 11. 11. 11. 11. 11. 11. 11.
1211.111 $34,533.33 $36,333.33 1 2 3 4 5 6 7 8 9 10 11
1311.111 $35,733.33 $39,333.33
Costo total Ventas

Unidades Vendidas Costo total Ventas

92.8571429 $26,114.29 $3,714.29 Punto de equilibrio
192.8571429 $27,314.29 $7,714.29
$60,000.00
292.8571429 $28,514.29 $11,714.29
$50,000.00
392.8571429 $29,714.29 $15,714.29
492.8571429 $40,000.00
$30,914.29 $19,714.29
592.8571429 $32,114.29 $23,714.29 $30,000.00
692.8571429 $33,314.29 $27,714.29 $20,000.00
792.8571429 $34,514.29 $31,714.29 $10,000.00
892.8571429 $35,714.29 $35,714.29 $0.00
992.8571429 $36,914.29 $39,714.29 29 29 29 29 29 29 29 29 29 29
714 714 714 714 714 714 714 714 714 714
1092.8571429 $38,114.29 $43,714.29 5 85 85 85 85 85 85 85 85 85 5
.8 2. 2. 2. 2. 2. 2. 2. 2. 2. .8
92 19 29 39 49 59 69 79 89 99 092
1192.8571429 $39,314.29 $47,714.29 1
1292.8571429 $40,514.29 $51,714.29
Costo total Ventas
de equilibrio

00 700 800 900 1000 1100 1200 1300

total Ventas

e equilibrio

250 1500 1750 2000 2250 2500 2750 3000

otal Ventas

equilibrio
 equilibrio

7 67 67 67 67 67 67 67
6 66 6 66 666 666 666 666 666
66 66 66 66 66 66 66
66 . 66 . 66 . 66 .66 . 66 . 66
6 6 66 66 66 66
86 96 10 11 12 13

tal Ventas

e equilibrio

11 11
1
11
1
11
1
11
1
11
1
11
1
11
1
11. 11. 11. 11. 11. 11. 11.
7 8 9 10 11 12 13

otal Ventas

e equilibrio

29 29 29 29 29 29 29 29
714 714 714 714 714 714 714
5 85 85 85 5 5 5
.8 2. 2. 2. .8 .8 .8
92 79 89 99 092 192 292
1 1 1

tal Ventas