COSTOS FIJOS

Descripción Valor Estimado

Alquiler $1,500.00

Maquinarias $15,000.00
Servicios de internet $40.00
Mantenimiento de $200.00
maquinarias
Muebles de oficina $500.00
TOTAL COSTO FIJO $17,240.00
 COSTO VARIABLE DATOS GENERALES

Descripción Valor Estimado Descripción

3 caja de 10 remas de $80.00 Precio de venta

Hojas C
O
Goma $100.00 S Unidades producidas
T
Empaque (Carton) $50.00 O

Mano de obra $1,200.00 T

O
T
Servicios básicos $40.00 A
L
Diseño $185.70
Cartucho de tinta $80.00
COSTO DE VENTA $1,735.70
TOTAL
COSTO DE VENTA $8.68
UNITARIO
OS GENERALES

Valor
Estimado

$30.00

200
COSTO FIJO $ 17,240.00
COSTO VARIABLE $ 8.68
PRECIO DE VENTA $ 30.00
PUNTO DE EQUILIBRIO $ 808.57
COMPROBACIÓN $ -

CANTIDAD VENTAS COSTO FIJO COSTO VARIABLE TOTAL COSTO

200 $ 6,000.00 $ 17,240.00 $ 1,735.70 $ 18,975.70
300 $ 9,000.00 $ 17,240.00 $ 2,603.55 $ 19,843.55
400 $ 12,000.00 $ 17,240.00 $ 3,471.40 $ 20,711.40
500 $ 15,000.00 $ 17,240.00 $ 4,339.25 $ 21,579.25
600 $ 18,000.00 $ 17,240.00 $ 5,207.10 $ 22,447.10
700 $ 21,000.00 $ 17,240.00 $ 6,074.95 $ 23,314.95
800 $ 24,000.00 $ 17,240.00 $ 6,942.80 $ 24,182.80
900 $ 27,000.00 $ 17,240.00 $ 7,810.65 $ 25,050.65
1,000 $ 30,000.00 $ 17,240.00 $ 8,678.50 $ 25,918.50
1,100 $ 33,000.00 $ 17,240.00 $ 9,546.35 $ 26,786.35
1,200 $ 36,000.00 $ 17,240.00 $ 10,414.20 $ 27,654.20
1,300 $ 39,000.00 $ 17,240.00 $ 11,282.05 $ 28,522.05
1,400 $ 42,000.00 $ 17,240.00 $ 12,149.90 $ 29,389.90
1,500 $ 45,000.00 $ 17,240.00 $ 13,017.75 $ 30,257.75
1,600 $ 48,000.00 $ 17,240.00 $ 13,885.60 $ 31,125.60
1,700 $ 51,000.00 $ 17,240.00 $ 14,753.45 $ 31,993.45
1,800 $ 54,000.00 $ 17,240.00 $ 15,621.30 $ 32,861.30
1,900 $ 57,000.00 $ 17,240.00 $ 16,489.15 $ 33,729.15
2,000 $ 60,000.00 $ 17,240.00 $ 17,357.00 $ 34,597.00
2,100 $ 63,000.00 $ 17,240.00 $ 18,224.85 $ 35,464.85
2,200 $ 66,000.00 $ 17,240.00 $ 19,092.70 $ 36,332.70
2,300 $ 69,000.00 $ 17,240.00 $ 19,960.55 $ 37,200.55
2,400 $ 72,000.00 $ 17,240.00 $ 20,828.40 $ 38,068.40
2,500 $ 75,000.00 $ 17,240.00 $ 21,696.25 $ 38,936.25
2,600 $ 78,000.00 $ 17,240.00 $ 22,564.10 $ 39,804.10
 INGRESOS
-$ 12,975.70
-$ 10,843.55
-$ 8,711.40
-$ 6,579.25
-$ 4,447.10
-$ 2,314.95
-$ 182.80
$ 1,949.35
$ 4,081.50
$ 6,213.65
$ 8,345.80
$ 10,477.95
$ 12,610.10
$ 14,742.25
$ 16,874.40
$ 19,006.55
$ 21,138.70
$ 23,270.85
$ 25,403.00
$ 27,535.15
$ 29,667.30
$ 31,799.45
$ 33,931.60
$ 36,063.75
$ 38,195.90
 PUNTO DE EQUILIBRIO
$42,000.00
$40,000.00
$38,000.00
$36,000.00
$34,000.00
$32,000.00
$30,000.00
$28,000.00
$26,000.00
$24,000.00
$22,000.00
$20,000.00
$18,000.00
$16,000.00
$14,000.00
$12,000.00
$10,000.00
$8,000.00
$6,000.00
$4,000.00
$2,000.00
$-
200 300 400 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600
$(2,000.00)
$(4,000.00)
$(6,000.00)
$(8,000.00)
$(10,000.00)
$(12,000.00)
$(14,000.00)
$(16,000.00)

UNIDADES PRODUCIDAS

COSTO FIJO COSTO VARIABLE INGRESOS