Documentos de Académico
Documentos de Profesional
Documentos de Cultura
FIJOS VARIABLES
LUZ $1,000 HARINA $6,000
CUOTA DE CREDITO $5,000 GAS $1,500
SUELDO $75,000 ACEITE $1,000
TELEFONO $5,000 AZUCAR $100
ARRIENDO LOCAL $80,000 LEVADURA $1,800
SAL $100
BOLSA DE PAPEL $1,000
MANO DE OBRA $5,000
$166,000 $16,500
$17,500,000
Costos Fijos, se pagan siempre, en un periodo de tiempo Costos Variables , varian al incrementar la produc
determinado, no importa si la produccion suba o baje disminuirla
Costo Unitario
(Costo Total : Cantidad Unidades Producidas)
Precio de Venta
(Costo Unitario + Margen de Ganancia)
Punto de equilibrio
(Costo fijo Total / (precio de venta menos costo variable unitario) )
$19,950,000 Representa la suma de los
costos fijos y los costos
variables.
$49,875
$4,900
$2,800 ###
389
able unitario) ) Nos sirve para saber cuántos
productos debemos realizar y
vender para recuperar esa
inversión y así sobrepasar ese
punto de equilibrio
produciendo y vendiendo más
para lograr obtener ganancias.
COSTOS COSTOS
FIJOS VARIABLES
Mechas 12 $29 $350
Litro parafina 0.75 $1,000 $750
Mano de Obra 2 $4,166 $8,332
Colorantes $3 $25 $77
Perfume 6 $73 $438
Vaselina 6 $83 $498
Envases 12 $180 $2,162
$0 $12,607
EGRESOS
Inversion $2,000,000
Sueldo $0 $400,000 $400,000 $400,000
Operación $0 $100,000 $100,000 $100,000
Materias primas
e insumos $0 $350,000 $350,000 $350,000
SALDO
MENSUAL $0 $450,000 $450,000 $450,000
SALDO
ACUMULADO $0 $450,000 $900,000 $1,350,000
Jan-22 Feb-22 Mar-22 Apr-22 May-22
SALDO INICIAL $1,000,000
Egresos
TOTAL EGRESOS $8,400,000 $9,256,471 $10,306,471 $8,916,765 $10,613,824
$8,400,000
$10,521,176
-$2,121,176
$2,835,293
Precio Multiflora $5,000
PRESUPUESTO 2021
Precio Ulmo $7,000
Egresos fijo
Internet $10,000 $10,000 $10,000 $10,000
Plan de telefono $15,000 $15,000 $15,000 $15,000
Cuentas casa (mamá) $15,000 $15,000 $15,000 $15,000
Contadora $14,000 $14,000 $14,000 $14,000
Traslasdo 1 viaje mensual $50,000 $50,000 $50,000 $50,000
Egresos Fijos $104,000 $104,000 $104,000 $104,000
Egresos Variables
Miel Multiflora 10 5 20 30
Miel de Ulmo 10 5 20 30
Miel Multiflora $2,500 $25,000 $12,500 $50,000 $75,000
Miel Ulmo $4,000 $40,000 $20,000 $80,000 $120,000
$65,000 $32,500 $130,000 $195,000
Egreso Total $169,000 $136,500 $234,000 $299,000
Egresos Totales
Margen -$49,000 -$83,500 -$64,000 -$9,000
Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre
45 50 52 60 50 40 30 40
35 49 55 69 50 40 30 40
$225,000 $250,000 $260,000 $300,000 $250,000 $200,000 $150,000 $200,000
$245,000 $343,000 $385,000 $483,000 $350,000 $280,000 $210,000 $280,000
$470,000 $593,000 $645,000 $783,000 $600,000 $480,000 $360,000 $480,000
45 50 55 69 50 40 30 40
45 50 55 69 50 40 30 40
$112,500 $125,000 $137,500 $172,500 $125,000 $100,000 $75,000 $100,000
$180,000 $200,000 $220,000 $276,000 $200,000 $160,000 $120,000 $160,000
$292,500 $325,000 $357,500 $448,500 $325,000 $260,000 $195,000 $260,000
$396,500 $429,000 $461,500 $552,500 $429,000 $364,000 $299,000 $364,000
432
412
$2,160,000
$2,884,000
$5,044,000
$120,000
$180,000
$180,000
$168,000
$600,000
$1,248,000
444
444
$1,110,000
$1,776,000
$2,886,000
$4,134,000
$910,000