Caso 1

a. Precio de Venta $145,000 Unitario PV uu Costo Fijo

Materia Prima $75,000 Unitaria MPD PV uu
Sueldo (8) $3,360,000 Total MOD Costos Fijos CV uu
CIF $4,606,000 Total CIF Costos Fijos Margen Contribución

Costo Fijo/Precio venta unitario-costo variable unitario Unidades de Equilibri

Punto Equilibrio 114 Puertas

Qut=(CF+Utilidad Deseada)/(PVuu-CVuu)
b 757 Puertas
$7,966,000
145000
75000
70000

114
Caso 2

Costo Fijo $4,050,000

Precio Venta $1,500
Costo Variable Unitario $900
Punto Equilibrio 6,750 Unidades
Caso 3

Costo Fijo $2,000,000

Precio Venta $100
Costo Variable Unitario $80
Punto Equilibrio 100,000 Unidades

4 meses
Caso 4

Costo Fijo $5,000,000

Precio Venta $25,000
Costo Variable Unitario $18,000
Punto Equilibrio 714 Personas

$30,000,000 $100,000 $25,000

300 4
Caso 5

Costo Fijo $1,000,000

Precio Venta $800
Costo Variable Unitario $500
Punto Equilibrio 3,333 unidades

Punto Equilibrio (pesos) $2,666,667

Caso 6

Q PV uu CV uu CVT CFT Cf uu CT IT
0 $20,500 $15,500 $0 $1,525,000 #DIV/0! $1,525,000 $0
5 $20,500 $15,500 $77,500 $1,525,000 $305,000 $1,602,500 $102,500
15 $20,500 $15,500 $232,500 $1,525,000 $101,667 $1,757,500 $307,500
20 $20,500 $15,500 $310,000 $1,525,000 $76,250 $1,835,000 $410,000
80 $20,500 $15,500 $1,240,000 $1,525,000 $19,063 $2,765,000 $1,640,000
150 $20,500 $15,500 $2,325,000 $1,525,000 $10,167 $3,850,000 $3,075,000
250 $20,500 $15,500 $3,875,000 $1,525,000 $6,100 $5,400,000 $5,125,000
300 $20,500 $15,500 $4,650,000 $1,525,000 $5,083 $6,175,000 $6,150,000
305 $20,500 $15,500 $4,727,500 $1,525,000 $5,000 $6,252,500 $6,252,500
328 $20,500 $15,500 $5,084,000 $1,525,000 $4,649 $6,609,000 $6,724,000
350 $20,500 $15,500 $5,425,000 $1,525,000 $4,357 $6,950,000 $7,175,000
380 $20,500 $15,500 $5,890,000 $1,525,000 $4,013 $7,415,000 $7,790,000
450 $20,500 $15,500 $6,975,000 $1,525,000 $3,389 $8,500,000 $9,225,000
510 $20,500 $15,500 $7,905,000 $1,525,000 $2,990 $9,430,000 $10,455,000
650 $20,500 $15,500 $10,075,000 $1,525,000 $2,346 $11,600,000 $13,325,000
700 $20,500 $15,500 $10,850,000 $1,525,000 $2,179 $12,375,000 $14,350,000
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-$1,525,000
-$1,500,000
Gráfico Punto de Equilibrio
-$1,450,000 $16,000,000
-$1,425,000 $14,000,000
$12,000,000
-$1,125,000
$10,000,000
-$775,000 Valores
$8,000,000
-$275,000
$6,000,000
-$25,000 $4,000,000
$0 $2,000,000
$115,000 $0
0 100 200 300 400 500 600 700 800
$225,000
$375,000 Unidades
$725,000
$1,025,000 CT IT
$1,725,000
$1,975,000
Caso 7

Q PV uu CV uu CVT CFT Cf uu CT IT
0 $12,000 -$8,500 $0 -$70,000 #DIV/0! -$70,000 $0
10 $12,000 -$8,500 -$85,000 -$70,000 -$7,000 -$155,000 $120,000
11 $12,000 -$8,500 -$93,500 -$70,000 -$6,364 -$163,500 $132,000
12.1 $12,000 -$8,500 -$102,850 -$70,000 -$5,785 -$172,850 $145,200
13 $12,000 -$8,500 -$113,135 -$70,000 -$5,259 -$183,135 $159,720
15 $12,000 -$8,500 -$124,449 -$70,000 -$4,781 -$194,449 $175,692
16 $12,000 -$8,500 -$136,893 -$70,000 -$4,346 -$206,893 $193,261
18 $12,000 -$8,500 -$150,583 -$70,000 -$3,951 -$220,583 $212,587
19 $12,000 -$8,500 -$165,641 -$70,000 -$3,592 -$235,641 $233,846
20 $12,000 -$8,500 -$170,000 -$70,000 -$3,500 -$240,000 $240,000
21 $12,000 -$8,500 -$182,205 -$70,000 -$3,266 -$252,205 $257,231
24 $12,000 -$8,500 -$200,426 -$70,000 -$2,969 -$270,426 $282,954
26 $12,000 -$8,500 -$220,468 -$70,000 -$2,699 -$290,468 $311,249
29 $12,000 -$8,500 -$242,515 -$70,000 -$2,453 -$312,515 $342,374
31 $12,000 -$8,500 -$266,766 -$70,000 -$2,230 -$336,766 $376,611
35 $12,000 -$8,500 -$293,443 -$70,000 -$2,028 -$363,443 $414,273
38 $12,000 -$8,500 -$322,787 -$70,000 -$1,843 -$392,787 $455,700

Q CFT CT IT
0 $70,000 $70,000 $0
10 $70,000 $155,000 $120,000 Punto Equilibr
11 $70,000 $163,500 $132,000 $500,000
12 $70,000 $172,850 $145,200 $450,000
$400,000
13 $70,000 $183,135 $159,720 $350,000
15 $70,000 $194,449 $175,692 $300,000
Montos

16 $70,000 $206,893 $193,261 $250,000

$200,000
18 $70,000 $220,583 $212,587 $150,000
19 $70,000 $235,641 $233,846 $100,000
20 $70,000 $240,000 $240,000 $50,000
$0
21 $70,000 $252,205 $257,231 0 5 10 15 20
24 $70,000 $270,426 $282,954 Unidades
26 $70,000 $290,468 $311,249
29 $70,000 $312,515 $342,374 Costo Fijo Costo Total
31 $70,000 $336,766 $376,611
35 $70,000 $363,443 $414,273
38 $70,000 $392,787 $455,700
 U
-$70,000
-$35,000
-$31,500
-$27,650
-$23,415
-$18,757
-$13,632
-$7,995
-$1,795
$0
$5,026
$12,528
$20,781
$29,859
$39,845
$50,829
$62,912

Punto Equilibrio

5 10 15 20 25 30 35 40
Unidades

Costo Fijo Costo Total Ingreso Total

Caso 8

Q PV uu CV uu CVT CFT Cf uu CT IT
0 -$18,240 -$15,200 $0 -$3,250,000 #DIV/0! -$3,250,000 $0
1,000 -$18,605 -$15,504 -$15,504,000 -$3,250,000 -$3,250 -$18,754,000 -$18,604,800
1,150 -$18,977 -$15,814 -$18,186,192 -$3,250,000 -$2,826 -$21,436,192 -$21,823,430
1,323 -$19,356 -$16,130 -$21,332,403 -$3,250,000 -$2,457 -$24,582,403 -$25,598,884
1,521 -$19,744 -$16,453 -$25,022,909 -$3,250,000 -$2,137 -$28,272,909 -$30,027,491
1,749 -$20,138 -$16,782 -$29,351,872 -$3,250,000 -$1,858 -$32,601,872 -$35,222,247
2,011 -$20,541 -$17,118 -$34,429,746 -$3,250,000 -$1,616 -$37,679,746 -$41,315,695
2,313 -$20,952 -$17,460 -$40,386,092 -$3,250,000 -$1,405 -$43,636,092 -$48,463,311

$97.18900 Punto Equilibrio

 U
-$3,250,000
-$37,358,800
-$43,259,622
-$50,181,287
-$58,300,400
-$67,824,119
-$78,995,441
-$92,099,403
Caso 9

Unidades fabricadas 25,000

Unidades vendidas 12,500
Ventas netas 18,900,000
Gastos básicos 400,000
Costos Fijos por Producción 500,000
Costo de Venta 8,250,000
Sueldos 1,500,000
Depreciación Maquinaria 2,000,000

Materias Primas 250,000

Mano de Obra Directa 42,500
CIF 38,500

Costos Fijos 4,400,000

Costos Variable 8,250,000
Costos Variable unitario 660
Precio de Venta 1,512
% del costo variable en relación con las ventas 44%
% del costo fijo en relación con las ventas 23%
Margen de contribución 10,650,000
Costo Primo 292,500
Costo Conversión 81,000
Punto Equilibrio unidades 5,164
Punto Equilibrio valores 7,808,451