PUNTO DE EQUILIBRIO - MARGEN DE CONTRIBUCCION

costos fijos 40000

costos variables 25
precio de venta 70
punto de equlibrio (P.E) 888.888889

cantidad costos fijos costos variables costos totales

100 40,000 2,500 42,500
200 40,000 5,000 45,000
300 40,000 7,500 47,500
400 40,000 10,000 50,000
500 40,000 12,500 52,500
600 40,000 15,000 55,000
700 40,000 17,500 57,500
800 40,000 20,000 60,000
888 40,000 22,200 62,200
889 40,000 22,225 62,225
900 40,000 22,500 62,500
1000 40,000 25,000 65,000
1100 40,000 27,500 67,500
1200 40,000 30,000 70,000
1300 40,000 32,500 72,500
1400 40,000 35,000 75,000
1500 40,000 37,500 77,500
E CONTRIBUCCION

P.E=𝐶𝐹/(𝑃−𝐶𝑉)
Punto de Equlibrio
90,000
80,000
70,000
60,000
ventas utilidad 50,000
7,000 -35,500 40,000
14,000 -31,000 30,000
21,000 -26,500
20,000
28,000 -22,000
10,000
35,000 -17,500
0
42,000 -13,000 100 200 300 400 500 600 700 800 888 889 900 100011001200130014001500
49,000 -8,500
costos fijos costos variables costos totales
56,000 -4,000
62,160 -40
62,230 5 Punto de Equlibrio margen de contribucción
63,000 500
70,000 5,000 120,000
77,000 9,500 100,000
84,000 14,000 80,000
60,000
91,000 18,500
40,000
98,000 23,000
20,000
105,000 27,500 0
100 200 300 400 500 600 700 800 888 889 900 100011001200130014001500
-20,000
-40,000
-60,000

costos fijos costos variables costos totales

ventas utilidad
01200130014001500

totales

ción

1200130014001500

tales
 PUNTO DE EQUILIBRIO - MARGEN DE CONTRIBUCCION

costos fijos 75600

costos variables 62.57
precio de venta 100
punto de equlibrio (P.E) 2019.77024

cantidad costos fijos costos variables costos totales

100 75,600 6,257 81,857
200 75,600 12,514 88,114
300 75,600 18,771 94,371
400 75,600 25,028 100,628
500 75,600 31,285 106,885
600 75,600 37,542 113,142
700 75,600 43,799 119,399
800 75,600 50,056 125,656
900 75,600 56,313 131,913
1000 75,600 62,570 138,170
1100 75,600 68,827 144,427
1200 75,600 75,084 150,684
1300 75,600 81,341 156,941
1400 75,600 87,598 163,198
1500 75,600 93,855 169,455
1600 75,600 100,112 175,712
1700 75,600 106,369 181,969
1800 75,600 112,626 188,226
1900 75,600 118,883 194,483
2000 75,600 125,140 200,740
2019 75,600 126,329 201,929
2020 75,600 126,391 201,991
2100 75,600 131,397 206,997
2200 75,600 137,654 213,254
2300 75,600 143,911 219,511
2400 75,600 150,168 225,768
2500 75,600 156,425 232,025
E CONTRIBUCCION

P.E=𝐶𝐹/(𝑃−𝐶𝑉)
Punto de Equlibrio
280,000

240,000

200,000

ventas utilidad 160,000

10,000 -71,857 120,000
20,000 -68,114 80,000
30,000 -64,371
40,000
40,000 -60,628
50,000 -56,885 0
0 0 0 0 0 00 00 00 00 00 19 00 00 00
60,000 -53,142 10 30 50 70 90 11 13 15 17 19 20 21 23 25
70,000 -49,399
costos fijos costos variables costos totales
80,000 -45,656
90,000 -41,913
100,000 -38,170 Punto de Equlibrio margen de contribucción
110,000 -34,427
120,000 -30,684 270,000
130,000 -26,941 240,000
210,000
140,000 -23,198
180,000
150,000 -19,455 150,000
160,000 -15,712 120,000
170,000 -11,969 90,000
180,000 -8,226 60,000
30,000
190,000 -4,483
0
200,000 -740 -30,000 100 0 0 0 0 00 00 00 00 00 19 00 00 00
30 50 70 90 11 13 15 17 19 20 21 23 25
201,900 -29 -60,000
202,000 9 -90,000
210,000 3,003
costos fijos costos variables costos totales
220,000 6,746 ventas utilidad
230,000 10,489
240,000 14,232
250,000 17,975
19 00 00 00
21 23 25

totales

ción

00 00 00
21 23 25

tales
 PUNTO DE EQUILIBRIO - MARGEN DE CONTRIBUCCION

costos fijos 151200

costos variables 125.14
precio de venta 350
punto de equlibrio (P.E) 672.418394

cantidad costos fijos costos variables costos totales

100 151,200 12,514 163,714
200 151,200 25,028 176,228
300 151,200 37,542 188,742
400 151,200 50,056 201,256
500 151,200 62,570 213,770
600 151,200 75,084 226,284
700 151,200 87,598 238,798
800 151,200 100,112 251,312
900 151,200 112,626 263,826
1000 151,200 125,140 276,340
E CONTRIBUCCION

P.E=𝐶𝐹/(𝑃−𝐶𝑉)
punto de equilibrio margen de contribucion
400,000

300,000

200,000

ventas utilidad 100,000

35,000 -128,714
70,000 -106,228 0
1 2 3 4 5 6 7 8 9 10
105,000 -83,742 -100,000
140,000 -61,256
175,000 -38,770 -200,000
210,000 -16,284 costos fijos costos variables costos totales
245,000 6,202 ventas utilidad
280,000 28,688
315,000 51,174
350,000 73,660
punto de equlibrio
300,000

250,000

200,000

150,000

100,000

50,000

0
1 2 3 4 5 6 7 8 9 10

costos fijos costos variables costos totales

bucion

8 9 10

totales

8 9 10

totales