Punto equilibrio

PUNTO DE EQUILIBRIO

M.P

M.O

C.I

Tela vinil
Forro poliéster
Hilo cola de ratón
Hilo nylon
Cierres
Broches

Costureras
Cortadores
Decoradores
Decorador bordado
DeshebradoEmpacador
Jefe de producción
Gerente general

Luz
Agua
Teléfono
Predial
Papelería
Dep’n acumulada maquinaria
TOTAL
$48.18
$27.10
$4.00
$5.00
$7.00
$15.00

$7.38
$4.00
$3.06$56.94
$1.53
$1.53
$7.69
$9.23

$0.63
$0.007
$0.683
$0.30
$0.60
$0.14
$200

4
5
7
15

7.38
4
3.06

1.53
1.53
7.69
9.23

0.007

0.30

0.14
65.867
48.18
27.1056.94

0.63

0.683

0.60

134.133

FORMULAS
Costo unitario por unidades vendidas
CFU= 65.867 x 15269= 1’005’723.223
CVU=134.133 x 15269= 2’048’076.777
2003’053’800
VENTAS 15269 X 350 = 5’344’150
1.-P.E $ CF
1-(CV/VT)
P.E. $= 1’005’723.223
1- 2’048’076.7775’344’150
P.E = $ 1’630’648.184

2.- P.E % = C.F X 100
V.T – C.V
P.E = 1’005’723.223 X 1005’344’150-2’048’076.777
P.E= 30.51 % = 31%

P.E. U= C.F X V.P
V.T- C.V.
P.E. U= 1’005’723’.223 X 15600
5’344’150- 2’048’076.777
P.E. U=4’759.99 = 4760

PUNTO EQUILIBRIO EN PESOS

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