VOL PROD
PV
CV
CF
CT
U
Q
0
15000
30000
45000
60000
75000
90000
105000
90000
5
1.8
2.9
4.7
0.3
CF
CV
CT
C PROM
VENTAS
UTILIDAD
261,000.00
261,000.00
0
0
261,000.00
27,000.00 288,000.00
19.20
75000 (213,000.00)
261,000.00
54,000.00 315,000.00
10.50
150000 (165,000.00)
261,000.00
81,000.00 342,000.00
7.60
225000 (117,000.00)
261,000.00 108,000.00 369,000.00
6.15
300000
(69,000.00)
261,000.00 135,000.00 396,000.00
5.28
375000
(21,000.00)
261,000.00 162,000.00 423,000.00
4.70
450000
27,000.00
261,000.00 189,000.00 450,000.00
4.29
525000
75,000.00
Q.P=CF+(Q.P.CV)
Q5=261000+(Q1.8)
Q3.2=261000
Q=261000/3.2
81,562
PUNTO DE EQUILIBRIO
600,000.00
500,000.00
PRECIO
400,000.00
COSTO FIJO
300,000.00
COSTO VARIABLE
200,000.00
COSTO TOTAL
VENTAS
100,000.00
0
20000
40000
60000
CANTIDAD
80000
100000 120000
EJERCICIO 2
VOL PROD
PV
CV
CF
CT
U
Q
0
20000
40000
60000
80000
100000
120000
140000
120000
4
1.19
2.1
3.29
0.71
CF
CV
CT
C PROM
VENTAS
UTILIDAD
252,000.00
252,000.00
0
0
252,000.00
23,800.00 275,800.00
13.79
80000 (195,800.00)
252,000.00
47,600.00 299,600.00
7.49
160000 (139,600.00)
252,000.00
71,400.00 323,400.00
5.39
240000
(83,400.00)
252,000.00
95,200.00 347,200.00
4.34
320000
(27,200.00)
252,000.00 119,000.00 371,000.00
3.71
400000
29,000.00
252,000.00 142,800.00 394,800.00
3.29
480000
85,200.00
252,000.00 166,600.00 418,600.00
2.99
560000 141,400.00
Q.P=CF+(Q.P.CV)
Q4=252000+(Q1.19)
Q2.81=252000
Q=252000-2.81
89,680
PUNTO DE EQUILIBRIO
600,000.00
500,000.00
Axis Title
400,000.00
CF
300,000.00
CV
200,000.00
CT
VENTAS
100,000.00
0
20000
40000
60000
80000
Axis Title
100000
120000
140000
160000
EJERCICIO 2
VOL PROD
PV
CV
CF
CT
U
Q
0
20000
40000
60000
80000
100000
120000
140000
100000
6
2.2
3.4
5.6
0.4
CF
CV
CT
C PROM
VENTAS
UTILIDAD
340,000.00
340,000.00
0
0
340,000.00
44,000.00 384,000.00
19.20
120000 (264,000.00)
340,000.00
88,000.00 428,000.00
10.70
240000 (188,000.00)
340,000.00 132,000.00 472,000.00
7.87
360000 (112,000.00)
340,000.00 176,000.00 516,000.00
6.45
480000
(36,000.00)
340,000.00 220,000.00 560,000.00
5.60
600000
40,000.00
340,000.00 264,000.00 604,000.00
5.03
720000 116,000.00
340,000.00 308,000.00 648,000.00
4.63
840000 192,000.00
Q.P=CF+(Q.P.CV)
Q6=340000+(Q2.2)
Q3.8=340000
Q=340000/3.8
89,474
PUNTO DE EQUILIBRIO
600,000.00
500,000.00
Axis Title
400,000.00
CF
300,000.00
CV
200,000.00
CT
VENTAS
100,000.00
0
20000
40000
60000
80000
Axis Title
100000
120000
140000
160000
EJERCICIO 2
VOL PROD
PV
CV
CF
CT
U
Q
0
50000
100000
150000
200000
250000
300000
350000
300000
3
1
1.8
2.8
0.2
CF
CV
CT
C PROM
VENTAS
UTILIDAD
540,000.00
540,000.00
0
0
540,000.00
50,000.00 590,000.00
11.80
150000 (440,000.00)
540,000.00 100,000.00 640,000.00
6.40
300000 (340,000.00)
540,000.00 150,000.00 690,000.00
4.60
450000 (240,000.00)
540,000.00 200,000.00 740,000.00
3.70
600000 (140,000.00)
540,000.00 250,000.00 790,000.00
3.16
750000
(40,000.00)
540,000.00 300,000.00 840,000.00
2.80
900000
60,000.00
540,000.00 350,000.00 890,000.00
2.54
1050000 160,000.00
Q.P=CF+(Q.P.CV)
Q3=540000+(Q1)
Q2=540000
Q=540000/2
270,000
PUNTO EQUILIBRIO
1,200,000.00
1,000,000.00
Axis Title
800,000.00
CF
600,000.00
CV
400,000.00
CT
VENTAS
200,000.00
0