FORMULA DE PUNTO DE EQUILIBRIO Qe

Datos
Precio Costo Demanda (Q) %
Punto de Equilibrio

Venta Variable Costo Fijo Mensual Participación=

PVu CVu CF Qprod(unidad) Qprod/Qtotal
A $20 $8.00 120 48%
B $15 $6.00 $1,350 79 32%
C $10 $5.00 50 20%
Total 249 100%

Costos
Q Ingreso= Cvariable= Cfijo CT= CV + CF
Q*PVpondT Q*CVPondT
otal otal
100 $1,641 $676 $1,350 $2,026
110 $1,805 $744 $1,350 $2,094
120 $1,969 $812 $1,350 $2,162
130 $2,133 $879 $1,350 $2,229
140 $2,297 $947 $1,350 $2,297
150 $2,461 $1,014 $1,350 $2,364
160 $2,625 $1,082 $1,350 $2,432
170 $2,789 $1,150 $1,350 $2,500
180 $2,953 $1,217 $1,350 $2,567
190 $3,117 $1,285 $1,350 $2,635
200 $3,281 $1,353 $1,350 $2,703
210 $3,445 $1,420 $1,350 $2,770
220 $3,609 $1,488 $1,350 $2,838
230 $3,773 $1,556 $1,350 $2,906
240 $3,937 $1,623 $1,350 $2,973
250 $4,101 $1,691 $1,350 $3,041
 Punto de equilibrio
Margen M. Contrib.
Contribución Ponderado Qe Unidades= Ingreso $= Precio Venta
MCu=PVu-Cvu MCP=%*Mcu (CF/MCPT) * % Qe*Pvu Ponderado
$12.00 $5.78 67 $1,349 $9.64
$9.00 $2.86 44 $666 $4.76
$5.00 $1.00 28 $281 $2.01
$9.64 140 $2,297 $16.41

Punto de Equilibrio Multiproducto

Utilidad I-CT
3500
-$386 Zona de
-$289 3000 Gananci
-$193 Zona de Pérdida
-$96 2500
-$0 2000
$96
$193 1500
$289
1000
$386
$482 500
$579
0
$675 100 110 120 130 140 150 160 170
$771 -500
$868
$964 -1000
Ingreso= Q*PVpondTotal Cvariable= Q*CVPondTotal

CT= CV + CF Utilidad I-CT

 -500

-1000
$1,061 Ingreso= Q*PVpondTotal Cvariable= Q*CVPondTotal

CT= CV + CF Utilidad I-CT

 Costo
variable
Ponderado
$3.86
$1.90
$1.00
$6.76

Multiproducto
Zona de
Ganancia
Ventas

Costo Total

C. Fijo
C. Variable

Utilidad

150 160 170 180 190

riable= Q*CVPondTotal Cfijo

dad I-CT
riable= Q*CVPondTotal Cfijo

dad I-CT
 Datos

Precio Costo Costo Fijo Demanda

(Q)
% Margen
Participaci Contribuci
Venta Variable
Mensual ón= ón

Punto de Qprod(uni Qprod/ MCu=PVu-

Equilibrio PVu CVu CF dad) Qtotal Cvu
A $20 $8,00 120 48% $12,00
B $15 $6,00 $1.35 79 32% $9,00
C $10 $5,00 50 20% $5,00
Total 249 100%

Costos
Ingreso= Cvariable=
CT= CV + Utilidad I-
Q Q*PVpon Q*CVPon Cfijo CF CT
dTotal dTotal

100 $1.64 $676 $1.35 $2.03 -$386

110 $1.81 $744 $1.35 $2.09 -$289
120 $1.97 $812 $1.35 $2.16 -$193
130 $2.13 $879 $1.35 $2.23 -$96
140 $2.30 $947 $1.35 $2.30 $0
150 $2.46 $1.01 $1.35 $2.36 $96
160 $2.63 $1.08 $1.35 $2.43 $193
170 $2.79 $1.15 $1.35 $2.50 $289
180 $2.95 $1.22 $1.35 $2.57 $386
190 $3.12 $1.29 $1.35 $2.64 $482
200 $3.28 $1.35 $1.35 $2.70 $579
210 $3.45 $1.42 $1.35 $2.77 $675
220 $3.61 $1.49 $1.35 $2.84 $771
230 $3.77 $1.56 $1.35 $2.91 $868
240 $3.94 $1.62 $1.35 $2.97 $964
250 $4.10 $1.69 $1.35 $3.04 $1.06
 Punto de equilibrio
M.
Contrib. Precio Costo
Ponderad Venta variable
o Qe
Unidades= Ingreso $= Ponderad Ponderad
(CF/ o o
MCP= MCPT) *
%*Mcu % Qe*Pvu
$5,78 67 $1.35 $9,64 $3,86
$2,86 44 $666 $4,76 $1,90
$1,00 28 $281 $2,01 $1,00
$9,64 140 $2.30 $16,41 $6,76
 COSTOS FIJOS VALOR
Arrendamiento de Local $ 200.00
Servicio de Agua $ 6.00
Servicio de Energía Eléctrica $ 35.00
Pago de 2 Empleados $ 600.00
Servicio de Teléfono $ 34.00

TOTAL $ 875.00
 Ganancia Margen de Vta Requerida
COSTOS FIJOS
Deseada Utilidad (PQ$)
$ 875.00 $ 1,000.00 49.00% $ 3,826.75

Productos CV Unit PV Unit PV Ponderado Ganancia Unit

Pantalón $ 10.00 $ 26.00 7.45% $ 16.00
Camisas $ 10.00 $ 26.00 7.45% $ 16.00
Toallas $ 2.00 $ 5.00 1.43% $ 3.00
Zapatos $ 15.00 $ 26.00 7.45% $ 11.00
Calcetines $ 3.00 $ 5.00 1.43% $ 2.00
Blusas $ 8.00 $ 15.00 4.30% $ 7.00
Pañuelos $ 4.00 $ 7.00 2.01% $ 3.00
Short $ 6.00 $ 15.00 4.30% $ 9.00
Pants $ 10.00 $ 18.00 5.16% $ 8.00
Cubre Camas $ 15.00 $ 23.00 6.59% $ 8.00
Plancha $ 14.00 $ 25.00 7.16% $ 11.00
Ventilador $ 25.00 $ 40.00 11.46% $ 15.00
Corbatas $ 8.00 $ 14.00 4.01% $ 6.00
Cinturón $ 5.00 $ 13.00 3.72% $ 8.00
Cartera $ 18.00 $ 36.00 10.32% $ 18.00
Perfume $ 25.00 $ 55.00 15.76% $ 30.00

Total $ 178.00 $ 349.00 100% $ 171.00

 COMPROBACIÓN INGRESOS O
% GP Unit. Vtas Req. Und. Vta Req CV TOTAL VTA TOTAL Cantidad
9.36% $ 285.09 10.9649122807 $ 109.65 $ 285.09 4
9.36% $ 285.09 10.9649122807 $ 109.65 $ 285.09 5
1.75% $ 54.82 10.9649122807 $ 21.93 $ 54.82 5
6.43% $ 285.09 10.9649122807 $ 164.47 $ 285.09 8
1.17% $ 54.82 10.9649122807 $ 32.89 $ 54.82 8
4.09% $ 164.47 10.9649122807 $ 87.72 $ 164.47 3
1.75% $ 76.75 10.9649122807 $ 43.86 $ 76.75 5
5.26% $ 164.47 10.9649122807 $ 65.79 $ 164.47 4
4.68% $ 197.37 10.9649122807 $ 109.65 $ 197.37 8
4.68% $ 252.19 10.9649122807 $ 164.47 $ 252.19 8
6.43% $ 274.12 10.9649122807 $ 153.51 $ 274.12 5
8.77% $ 438.60 10.9649122807 $ 274.12 $ 438.60 8
3.51% $ 153.51 10.9649122807 $ 87.72 $ 153.51 2
4.68% $ 142.54 10.9649122807 $ 54.82 $ 142.54 4
10.53% $ 394.74 10.9649122807 $ 197.37 $ 394.74 5
17.54% $ 603.07 10.9649122807 $ 274.12 $ 603.07 10

100% $ 3,826.75 $ 1,951.75 $ 3,826.75

$ 1,875.00

$ 1,000.00
INGRESOS O VENTAS
CV TOTAL VTA TOTAL
$ 40.00 $ 104.00
$ 50.00 $ 130.00
$ 10.00 $ 25.00
$ 120.00 $ 208.00
$ 24.00 $ 40.00
$ 24.00 $ 45.00
$ 20.00 $ 35.00
$ 24.00 $ 60.00
$ 80.00 $ 144.00
$ 120.00 $ 184.00
$ 70.00 $ 125.00
$ 200.00 $ 320.00
$ 16.00 $ 28.00
$ 20.00 $ 52.00
$ 90.00 $ 180.00
$ 250.00 $ 550.00

$ 1,158.00 $ 2,230.00

$ 1,072.00

$ 197.00