Graficadelpuntodeequilibrio

ANALISIS DEL PUNTO DE EQUILIBRIO
LA ESPECIAL , COMERCIALIZA

PLAYERAS CASUALES

1 METODO ANALITICO

01/09/2012

INCURRE MENSUALMENTE EN LOS SIGUIENTES COSTOS Y GASTOS:
CF
CVDEPRECIACIONES
750.00 V
750.00
EMPAQUES
6,000.00 F
6,000.00
GAS
3,500.00 V
3,500.00
IMPUESTOSTARIFA
1,800.00 V
1,800.00
LUZ
1,750.00 F
1,750.00
MATERIASPRIMAS
24,000.00 F
24,000.00
PUBLICIDAD3,750.00 V
3,750.00
RENTA
10,000.00 F
10,000.00
SEGURO
3,750.00 V
3,750.00
SUELDOS
22,000.00
22,000.00
TELEFONO
2,450.00
2,450.00
SUMAS
79,750.00
40,250.00
39,500.00
UNIDADES VENDIDAS1,800.00
PRECIO UNITARIO
75.00
135,000.00 VENTAS

TABLA ANALITICA PARA IDENTIFICAR EL RANGO DE UBICACIÓN DEL PUNTO DE EQUILIBRIO
q
CFT
CVT
CT
IT
BT
1,800.00
40,250.00
39,500.0079,750.00
135,000.00
55,250.00
40,250.00
0
180
40,250.00
3,950.00
44,200.00
13,500.00 30,700.00
-227%
360
40,250.00
7,900.00
48,150.00
27,000.00 21,150.00
-78%
540
40,250.00
11,850.0052,100.00
40,500.00 11,600.00
-29%
720
40,250.00
15,800.00
56,050.00
54,000.00 2,050.00
-4%
900
40,250.00
19,750.00
60,000.00
67,500.00
7,500.00
11%
1,080
40,250.00
23,700.00
63,950.0081,000.00
17,050.00
21%
1,260
40,250.00
27,650.00
67,900.00
94,500.00
26,600.00
28%
1,440
40,250.00
31,600.00
71,850.00
108,000.00
36,150.00
33%
1,620
40,250.00
35,550.0075,800.00
121,500.00
45,700.00
38%
1,800
40,250.00
39,500.00
79,750.00
135,000.00
55,250.00
41%
21.94

2 MODELO MATEMATICO
PE $

=
1-

SUBSTITUYENDO
PE $

=

X
q

CF
CV
V(VENTAS O INGRESOS TOTALES)

1-

=

40,250.00
0.71

PE $

56,897.91 PESOS

56,897.91

PE U

CVM =

0.29

=

PE $

62,640.00
22,905.36

40,250.00
39,500.00
135,000.0040,250.00

1-

PE $

1,044.00
21.94

=

CFT
MCU

CVT
q

MCU

=

PU

21.94

PU - CVM
21.94

75.00

39,500.00
1,800.00

53.06

=

75.00

SUBSTITUYENDO
PE U

=...