EMPRESA

ESTADO DE RESULTADOS DEL 01 DE ENERO AL 31 DICIEMBRE 2022

CIFRAS EXPRESADAS EN MONEDA NACIONAL

CONCEPTO IMPORTE

INGRESOS NETOS (TOTAL) $ 21,000

COSTO DE VENTAS Y/O SERVICIOS (TOTAL) $ 18,000

UTILIDAD BRUTA (TOTAL) $ 3,000

GASTOS DE OPERACIÓN (TOTAL) $200,000 + $100x

UTILIDAD DE OPERACIÓN (TOTAL) -

RESULTADO INTEGRAL DE FINANCIAMIENTO (TOTAL) -

OTROS GASTOS (TOTAL) -

OTROS PRODUCTOS (TOTAL) -

UTILIDAD ANTES DE IMPUESTOS (TOTAL) -

30% ISR (TOTAL) -

UTILIDAD NETA -
 AL 31 DICIEMBRE 2022 FÓRMULA 3,000X = 200,000 + 100x
A NACIONAL 200,000
100
% TABLA $3,000 200,000 +100x
x X U.B. GASTOS
1 100% 10 $30,000 $ 201,000.00
20 $60,000 $ 202,000.00
1 86% 30 $90,000 $ 203,000.00
40 $120,000 $ 204,000.00
14.29% 50 $150,000 $ 205,000.00
60 $180,000 $ 206,000.00
#VALUE! 68 $204,000 $ 206,800.00
68.9655172 $206,897 $ 206,896.55
punto de equilibrio 0% 70 $210,000 $ 207,000.00
80 $240,000 $ 208,000.00
0% 90 $270,000 $ 209,000.00
100 $300,000 $ 210,000.00
0%

0% Utilidad-gasto por unidades vend

0% $400,000

0% $300,000

0% $200,000

$100,000

$0
0 10 20 30 40 50 60 70 80

($100,000)

($200,000)
UNIDADES VENDIDAS
 X X
U.B - GASTO 30% U ANTES IMP $21,000 $18,000
U.O. IMPUESTOS U.N. INGRESOS COSTO
-$171,000.00 -$51,300.00 -$171,000.00 $210,000 $180,000
-$142,000.00 -$42,600.00 -$142,000.00 $420,000 $360,000
-$113,000.00 -$33,900.00 -$113,000.00 $630,000 $540,000
-$84,000.00 -$25,200.00 -$84,000.00 $840,000 $720,000
-$55,000.00 -$16,500.00 -$55,000.00 $1,050,000 $900,000
-$26,000.00 -$7,800.00 -$26,000.00 $1,260,000 $1,080,000
-$2,800.00 -$840.00 -$2,800.00 $1,428,000 $1,224,000
-$0.00 -$0.00 -$0.00 $1,448,276 $1,241,379
$3,000.00 $900.00 $2,100.00 $1,470,000 $1,260,000
$32,000.00 $9,600.00 $22,400.00 $1,680,000 $1,440,000
$61,000.00 $18,300.00 $42,700.00 $1,890,000 $1,620,000
$90,000.00 $27,000.00 $63,000.00 $2,100,000 $1,800,000

Utilidad-gasto por unidades vendidas

U.B.
GASTOS
U.O.

20 30 40 50 60 70 80 90 100

UNIDADES VENDIDAS
 EMPRESA
ESTADO DE RESULTADOS DEL 01 DE ENERO AL 31 DICIEMBRE 2022
CIFRAS EXPRESADAS EN MONEDA NACIONAL

CONCEPTO IMPORTE

INGRESOS NETOS (TOTAL)

COSTO DE VENTAS Y/O SERVICIOS (TOTAL)

UTILIDAD BRUTA (TOTAL)

GASTOS DE OPERACIÓN (TOTAL) $200,000 + 0.5%x

UTILIDAD DE OPERACIÓN (TOTAL) -

RESULTADO INTEGRAL DE FINANCIAMIENTO (TOTAL) -

OTROS GASTOS (TOTAL) -

OTROS PRODUCTOS (TOTAL) -

UTILIDAD ANTES DE IMPUESTOS (TOTAL) -

30% ISR (TOTAL) -

UTILIDAD NETA -
A
ENERO AL 31 DICIEMBRE 2022 FÓRMULA 14.29% ventas= 200,000 + 0.5% ven
ONEDA NACIONAL

% TABLA 14.29%
VENTAS U.B.
100% $ 200,000 $ 28,580
$ 400,000 $ 57,160
85.71% $ 600,000 $ 85,740
$ 800,000 $ 114,320
14.29% $ 1,000,000 $ 142,900
$ 1,200,000 $ 171,480
$ 1,400,000 $ 200,060
$ 1,450,326 $ 207,252
punto de equilibrio $ 1,600,000 $ 228,640
$ 1,800,000 $ 257,220
$ 2,000,000 $ 285,800
$ 2,200,000 $ 314,380

Utilidad-gasto por uni

$400,000

$300,000

$200,000

$100,000

$-
$200,000

$400,000

$600,000

$800,000

$1,000,000
$-

-$100,000

-$200,000
UNIDADES VEN
4.29% ventas= 200,000 + 0.5% venta
200,000
0.50% X
200,000 + 0.5%ventas U.B - GASTO 30% U ANTES IMP 85.71%
GASTOS U.O. IMPUESTOS U.N. COSTO
$ 201,000 -$172,420.00 -$51,726.00 -$172,420.00 $171,420
$ 202,000 -$144,840.00 -$43,452.00 -$144,840.00 $342,840
$ 203,000 -$117,260.00 -$35,178.00 -$117,260.00 $514,260
$ 204,000 -$89,680.00 -$26,904.00 -$89,680.00 $685,680
$ 205,000 -$62,100.00 -$18,630.00 -$62,100.00 $857,100
$ 206,000 -$34,520.00 -$10,356.00 -$34,520.00 $1,028,520
$ 207,000 -$6,940.00 -$2,082.00 -$6,940.00 $1,199,940
$ 207,252 -$0.00 -$0.00 -$0.00 $1,243,075
$ 208,000 $20,640.00 $6,192.00 $14,448.00 $1,371,360
$ 209,000 $48,220.00 $14,466.00 $33,754.00 $1,542,780
$ 210,000 $75,800.00 $22,740.00 $53,060.00 $1,714,200
$ 211,000 $103,380.00 $31,014.00 $72,366.00 $1,885,620

Utilidad-gasto por unidades vendidas

$1,200,000

$1,400,000

$1,600,000
$400,000

$600,000

$800,000

$1,000,000

$1,800,000

$2,000,000

$2,200,000

UNIDADES VENDIDAS
 EMPRESA
ESTADO DE RESULTADOS DEL 01 DE ENERO AL 31 DICIEMBRE 2
CIFRAS EXPRESADAS EN MONEDA NACIONAL

CONCEPTO IMPORTE

INGRESOS NETOS (TOTAL) $ 10,000

COSTO DE VENTAS Y/O SERVICIOS (TOTAL) $ 6,905

UTILIDAD BRUTA (TOTAL) $ 3,095

GASTOS DE OPERACIÓN (TOTAL) $200,000 + $100x

UTILIDAD DE OPERACIÓN (TOTAL) -

RESULTADO INTEGRAL DE FINANCIAMIENTO (TOTAL) -

OTROS GASTOS (TOTAL) -

OTROS PRODUCTOS (TOTAL) -

UTILIDAD ANTES DE IMPUESTOS (TOTAL) -

30% ISR (TOTAL) -

UTILIDAD NETA -
SA
E ENERO AL 31 DICIEMBRE 2022 FÓRMULA 3,000X = 200,000 + 100x
MONEDA NACIONAL

% TABLA $3,095
% 1,448,276 X U.B.
1 100% 10 $30,950
20 $61,900
1 69% 30 $92,850
40 $123,800
30.95% 31% 50 $154,750
60 $185,700
68 $210,460
68.9655172 $213,448
punto de equilibrio 0% 70 $216,650
80 $247,600
0% 90 $278,550
100 $309,500
0%

0% Utilidad-gasto
0% $400,000

0% $300,000

0% $200,000

$100,000

$0
0 10 20 30

($100,000)

($200,000)
UNID
3,000X = 200,000 + 100x
200,000
100 X X
200,000 +100x U.B - GASTO 30% U ANTES IMP $21,000 $18,000
GASTOS U.O. IMPUESTOS U.N. INGRESOS COSTO
$ 201,000.00 -$170,050.00 -$51,015.00 -$119,035.00 $210,000 $180,000
$ 202,000.00 -$140,100.00 -$42,030.00 -$98,070.00 $420,000 $360,000
$ 203,000.00 -$110,150.00 -$33,045.00 -$77,105.00 $630,000 $540,000
$ 204,000.00 -$80,200.00 -$24,060.00 -$56,140.00 $840,000 $720,000
$ 205,000.00 -$50,250.00 -$15,075.00 -$35,175.00 $1,050,000 $900,000
$ 206,000.00 -$20,300.00 -$6,090.00 -$14,210.00 $1,260,000 $1,080,000
$ 206,800.00 $3,660.00 $1,098.00 $2,562.00 $1,428,000 $1,224,000
$ 206,896.55 $6,551.72 $1,965.52 $4,586.21 $1,448,276 $1,241,379
$ 207,000.00 $9,650.00 $2,895.00 $6,755.00 $1,470,000 $1,260,000
$ 208,000.00 $39,600.00 $11,880.00 $27,720.00 $1,680,000 $1,440,000
$ 209,000.00 $69,550.00 $20,865.00 $48,685.00 $1,890,000 $1,620,000
$ 210,000.00 $99,500.00 $29,850.00 $69,650.00 $2,100,000 $1,800,000

Utilidad-gasto por unidades vendidas

10 20 30 40 50 60 70 80 90 100

UNIDADES VENDIDAS
 EMPRESA
ESTADO DE RESULTADOS DEL 01 DE ENERO AL 31 DICIEMBRE 2022
CIFRAS EXPRESADAS EN MONEDA NACIONAL

CONCEPTO IMPORTE

INGRESOS NETOS (TOTAL)

COSTO DE VENTAS Y/O SERVICIOS (TOTAL)

UTILIDAD BRUTA (TOTAL)

GASTOS DE OPERACIÓN (TOTAL) $200,000 + 0.5%ventas

UTILIDAD DE OPERACIÓN (TOTAL) -

RESULTADO INTEGRAL DE FINANCIAMIENTO (TOTAL) -

OTROS GASTOS (TOTAL) -

OTROS PRODUCTOS (TOTAL) -

UTILIDAD ANTES DE IMPUESTOS (TOTAL) -

30% ISR (TOTAL) -

UTILIDAD NETA -
A FÓRMULA 14.29% ventas= 200,000 + 0.5% ven
ENERO AL 31 DICIEMBRE 2022 VENTAS= 300,000/ (14.29%-0.5%)
ONEDA NACIONAL

% TABLA 14.29%
VENTAS U.B.
100% $ 200,000 $ 28,580
$ 400,000 $ 57,160
85.71% $ 600,000 $ 85,740
$ 800,000 $ 114,320
14.29% $ 1,000,000 $ 142,900
$ 1,200,000 $ 171,480
200,000 + 0.5%ventas $ 1,400,000 $ 200,060
$ 1,450,326 $ 207,252
PUNTO DE EQUILIRIO $ 1,600,000 $ 228,640
$ 1,800,000 $ 257,220
$ 2,000,000 $ 285,800
$ 2,175,489 $ 310,877

Utilidad-gasto por uni

100,000 $400,000

$300,000

$200,000

$100,000

$-
$200,000

$400,000

$600,000

$800,000

$1,000,000
$-

-$100,000

-$200,000
UNIDADES VEN
14.29% ventas= 200,000 + 0.5% venta
VENTAS= 300,000/ (14.29%-0.5%)
200,000
0.50%
200,000 + 0.5%ventas U.B - GASTO 30% U ANTES IMP
GASTOS U.O. IMPUESTOS U.N.
$ 201,000 -$172,420.00 -$51,726.00 -$120,694.00
$ 202,000 -$144,840.00 -$43,452.00 -$101,388.00
$ 203,000 -$117,260.00 -$35,178.00 -$82,082.00
$ 204,000 -$89,680.00 -$26,904.00 -$62,776.00
$ 205,000 -$62,100.00 -$18,630.00 -$43,470.00
$ 206,000 -$34,520.00 -$10,356.00 -$24,164.00
$ 207,000 -$6,940.00 -$2,082.00 -$4,858.00
$ 207,252 -$0.00 -$0.00 -$0.00
$ 208,000 $20,640.00 $6,192.00 $14,448.00
$ 209,000 $48,220.00 $14,466.00 $33,754.00
$ 210,000 $75,800.00 $22,740.00 $53,060.00
$ 210,877 $100,000.00 $30,000.00 $70,000.00

Utilidad-gasto por unidades vendidas

$1,200,000

$1,400,000

$1,600,000
$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,800,000

$2,000,000

$2,200,000

UNIDADES VENDIDAS
X
85.71%
COSTO
$171,420
$342,840
$514,260
$685,680
$857,100
$1,028,520
$1,199,940
$1,243,075
$1,371,360
$1,542,780
$1,714,200
$1,864,612