Empresa: Muebles INTI

Producto: Juego de Living

Datos:

Costos Fijos (CF) 5,000,000.00

Costos Variables (Cv) 3,500.00
Precio de Venta (Pv) 7,000.00

Pe = 𝐶𝐹/(𝑃𝑣
Punto de Equilibrio 1,429
−𝐶𝑣)

Ingreso Equilibrio 10,000,000.00 Ie = P * Q

CT 10,000,000.00 Ct = CF + Cv * Q

IE= CT= VT*0

10,000,000.00 10,000,000.00 0

CANTIDAD INGRESO TOTAL COSTO TOTAL COSTO FIJO

0 Bs - Bs 5,000,000.00 5,000,000.00
2,000 Bs 14,000,000.00 Bs 12,000,000.00 5,000,000.00
1,429 Bs 10,000,000.00 Bs 10,000,000.00 5,000,000.00
500 Bs 3,500,000.00 Bs 6,750,000.00 5,000,000.00

Punto de Equilibrio
Bs16,000,000.00
Bs14,000,000.00
Bs12,000,000.00
Bs10,000,000.00
Dinero

Bs8,000,000.00
Bs6,000,000.00
Bs4,000,000.00
Bs2,000,000.00
Bs-
0 500 1,000 1,500 2,000 2,500
Cantidad

INGRESOS COSTO TOTAL COSTO FIJO

F + Cv * Q

UTILIDAD
-Bs 5,000,000.00
Bs 2,000,000.00
Bs -
-Bs 3,250,000.00

2,000 2,500

O
 Empresa: SONI S.A.
Producto: Televisor Soni Smart TV 55´´

Datos:

Costos Fijos (CF) 20,000,000.00

Costos Variables (Cv) 3,000.00
Precio de Venta (Pv) 7,000.00

a)Punto de Equilibrio 5,000 Pe = 𝐶𝐹/(𝑃𝑣

−𝐶𝑣)
b)Ingreso Equilibrio 35,000,000.00 Ie = P * Q

c)CT 35,000,000.00 Ct = CF + Cv * Q

IE= CT= VT*0

35,000,000.00 35,000,000.00 0

d)Tabla

CANTIDADES INGRESOS COSTO TOTAL COSTO FIJO UTILIDAD

0 Bs - Bs 20,000,000.00 20,000,000.00 -Bs 20,000,000.00
6,000 Bs 42,000,000.00 Bs 38,000,000.00 20,000,000.00 Bs 4,000,000.00
5,000 Bs 35,000,000.00 Bs 35,000,000.00 20,000,000.00 Bs -
4,000 Bs 28,000,000.00 Bs 32,000,000.00 20,000,000.00 -Bs 4,000,000.00

e)Gráfico

Punto de Equilibrio
Bs45,000,000.00
Bs40,000,000.00
Bs35,000,000.00
Bs30,000,000.00
Bs25,000,000.00
Dinero

Bs20,000,000.00
Bs15,000,000.00
Bs10,000,000.00
Bs5,000,000.00
Bs-
0 1,000 2,000 3,000 4,000 5,000 6,000 7,000
Cantidad

INGRESOS COSTO TOTAL COSTO FIJO

f)Encontrar la cantidad para obtener una utilidad igual o mayor a Bs. 100.000

7.000 - 3.000 = 4.000 * 5.025 = 20.100.000 - 20.000.000 = 100.000

 Empresa: X
Producto: Y

Datos:

Costos Fijos (CF) 50,000,000.00

Costos Variables (Cv) 4,000.00
Precio de Venta (Pv) 10,000.00

a)Punto de Equilibrio 8,333 Pe = 𝐶𝐹/(𝑃𝑣

−𝐶𝑣)
b)Ingreso Equilibrio 83,333,333.33 Ie = P * Q

c)CT 83,333,333.33 Ct = CF + Cv * Q

IE= CT= VT*0

83,333,333.33 83,333,333.33 0

d)Tabla

CANTIDADES INGRESOS COSTO TOTAL COSTO FIJO UTILIDAD

0 Bs - Bs 50,000,000.00 50,000,000.00 -Bs 50,000,000.00
9,000 Bs 90,000,000.00 Bs 86,000,000.00 50,000,000.00 Bs 4,000,000.00
8,333 Bs 83,333,333.33 Bs 83,333,333.33 50,000,000.00 Bs -
7,000 Bs 70,000,000.00 Bs 78,000,000.00 50,000,000.00 -Bs 8,000,000.00

e)Gráfico

Punto de Equilibrio
Bs100,000,000.00
Bs90,000,000.00
Bs80,000,000.00
Bs70,000,000.00
Bs60,000,000.00
Dinero

Bs50,000,000.00
Bs40,000,000.00
Bs30,000,000.00
Bs20,000,000.00
Bs10,000,000.00
Bs-
0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000
Cantidad

INGRESOS COSTO TOTAL COSTO FIJO