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Análisis de Ventas y Utilidades

Una empresa necesita vender 1.667 unidades para generar una utilidad deseada del 30% sobre su inversión de $100.000, considerando un precio de venta de $50 por unidad, costo variable de $20 por unidad y costos fijos de $20.000. Otra empresa puede generar una utilidad neta de $0 si vende 5.000 unidades a un precio de $20 por unidad, con un costo variable de $10 por unidad y costos fijos de $50.000. Para cubrir sus costos fijos mensuales de $1.

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StephaniaCapera
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© © All Rights Reserved
Nos tomamos en serio los derechos de los contenidos. Si sospechas que se trata de tu contenido, reclámalo aquí.
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77 vistas12 páginas

Análisis de Ventas y Utilidades

Una empresa necesita vender 1.667 unidades para generar una utilidad deseada del 30% sobre su inversión de $100.000, considerando un precio de venta de $50 por unidad, costo variable de $20 por unidad y costos fijos de $20.000. Otra empresa puede generar una utilidad neta de $0 si vende 5.000 unidades a un precio de $20 por unidad, con un costo variable de $10 por unidad y costos fijos de $50.000. Para cubrir sus costos fijos mensuales de $1.

Cargado por

StephaniaCapera
Derechos de autor
© © All Rights Reserved
Nos tomamos en serio los derechos de los contenidos. Si sospechas que se trata de tu contenido, reclámalo aquí.
Formatos disponibles
Descarga como XLSX, PDF, TXT o lee en línea desde Scribd

Los accionistas de una empresa que tienen una inversión en activos de $100.

000, desean un
30% de rendimientos antes de impuestos, tienen un costo variable de $20 x und, el precio
de venta es de $50 x und y los costos fijos es de $20.000 ¿Cuánto tiene que vender la
empresa para dar a los accionistas la utilidad deseada?

20000
PE
30 667

Costos fijos + utilidad deseada


Unidades a vender
margen de contribucion unitario

Utilidad deseada 1000000*30% 30000


Margen de contribucion 50-20 30

20000+30000
Unidades a vender
50-20 1667 und

Una empresa vende sus artículos a $20 x und, cuyo costo variable es de $10
y tiene unos costos fijos de $50.000, si esta empresa planea vender 5000
und, cuál sería su margen de contribución.

20 x unidad
10 costo variable
50000 fijos
5000 und

Margen de contribucion .20-10 10


Prueba
Unidades 5000
Precio venta 100000
Costo variable 50000
Margen de contribucion 50000
costos fijos 50000
Utilidad 0

MCxU Pv-Cv
(20*5000)-(10*5000)
50,000

Un comerciante montó un local dedicado exclusivamente a la venta de


camisetas deportivas de equipos de futbol y requiere saber cuantas
camisetas mensuales debe vender para generar utilidades para su negocio y
si ese nivel de ventas es coherente con su estimado de ventas mensuales

Precio de venta 25000


Costo de compra 15000
Arriendo mensual 500000
Nomina vendedor 750000
Ventas pronosticadas 250 camisas

Metodo algebraico

1,250,000
PE
10,000 125 und fisica

3,125,000 Und monetarias

Cantidades Ingresos Costo variable Costo fijo Costo total


1 25,000.00 25,000.00 1,250,000 1,275,000
2 50,000.00 50,000.00 1,250,000 1,300,000
3 75,000.00 75,000.00 1,250,000 1,325,000
4 100,000.00 100,000.00 1,250,000 1,350,000
5 125,000.00 125,000.00 1,250,000 1,375,000
6 150,000.00 150,000.00 1,250,000 1,400,000
7 175,000.00 175,000.00 1,250,000 1,425,000
8 200,000.00 200,000.00 1,250,000 1,450,000
9 225,000.00 225,000.00 1,250,000 1,475,000
10 250,000.00 250,000.00 1,250,000 1,500,000
11 275,000.00 275,000.00 1,250,000 1,525,000
12 300,000.00 300,000.00 1,250,000 1,550,000
13 325,000.00 325,000.00 1,250,000 1,575,000
14 350,000.00 350,000.00 1,250,000 1,600,000
15 375,000.00 375,000.00 1,250,000 1,625,000
16 400,000.00 400,000.00 1,250,000 1,650,000
17 425,000.00 425,000.00 1,250,000 1,675,000
18 450,000.00 450,000.00 1,250,000 1,700,000
19 475,000.00 475,000.00 1,250,000 1,725,000
20 500,000.00 500,000.00 1,250,000 1,750,000
21 525,000.00 525,000.00 1,250,000 1,775,000
22 550,000.00 550,000.00 1,250,000 1,800,000
23 575,000.00 575,000.00 1,250,000 1,825,000
24 600,000.00 600,000.00 1,250,000 1,850,000
25 625,000.00 625,000.00 1,250,000 1,875,000
26 650,000.00 650,000.00 1,250,000 1,900,000
27 675,000.00 675,000.00 1,250,000 1,925,000
28 700,000.00 700,000.00 1,250,000 1,950,000
29 725,000.00 725,000.00 1,250,000 1,975,000
30 750,000.00 750,000.00 1,250,000 2,000,000
31 775,000.00 775,000.00 1,250,000 2,025,000
32 800,000.00 800,000.00 1,250,000 2,050,000
33 825,000.00 825,000.00 1,250,000 2,075,000
34 850,000.00 850,000.00 1,250,000 2,100,000
35 875,000.00 875,000.00 1,250,000 2,125,000
36 900,000.00 900,000.00 1,250,000 2,150,000
37 925,000.00 925,000.00 1,250,000 2,175,000
38 950,000.00 950,000.00 1,250,000 2,200,000
39 975,000.00 975,000.00 1,250,000 2,225,000
40 1,000,000.00 1,000,000.00 1,250,000 2,250,000
41 1,025,000.00 1,025,000.00 1,250,000 2,275,000
42 1,050,000.00 1,050,000.00 1,250,000 2,300,000
43 1,075,000.00 1,075,000.00 1,250,000 2,325,000
44 1,100,000.00 1,100,000.00 1,250,000 2,350,000
45 1,125,000.00 1,125,000.00 1,250,000 2,375,000
46 1,150,000.00 1,150,000.00 1,250,000 2,400,000
47 1,175,000.00 1,175,000.00 1,250,000 2,425,000
48 1,200,000.00 1,200,000.00 1,250,000 2,450,000
49 1,225,000.00 1,225,000.00 1,250,000 2,475,000
50 1,250,000.00 1,250,000.00 1,250,000 2,500,000
51 1,275,000.00 1,275,000.00 1,250,000 2,525,000
52 1,300,000.00 1,300,000.00 1,250,000 2,550,000
53 1,325,000.00 1,325,000.00 1,250,000 2,575,000
54 1,350,000.00 1,350,000.00 1,250,000 2,600,000
55 1,375,000.00 1,375,000.00 1,250,000 2,625,000
56 1,400,000.00 1,400,000.00 1,250,000 2,650,000
57 1,425,000.00 1,425,000.00 1,250,000 2,675,000
58 1,450,000.00 1,450,000.00 1,250,000 2,700,000
59 1,475,000.00 1,475,000.00 1,250,000 2,725,000
60 1,500,000.00 1,500,000.00 1,250,000 2,750,000
61 1,525,000.00 1,525,000.00 1,250,000 2,775,000
62 1,550,000.00 1,550,000.00 1,250,000 2,800,000
63 1,575,000.00 1,575,000.00 1,250,000 2,825,000
64 1,600,000.00 1,600,000.00 1,250,000 2,850,000
65 1,625,000.00 1,625,000.00 1,250,000 2,875,000
66 1,650,000.00 1,650,000.00 1,250,000 2,900,000
67 1,675,000.00 1,675,000.00 1,250,000 2,925,000
68 1,700,000.00 1,700,000.00 1,250,000 2,950,000
69 1,725,000.00 1,725,000.00 1,250,000 2,975,000
70 1,750,000.00 1,750,000.00 1,250,000 3,000,000
71 1,775,000.00 1,775,000.00 1,250,000 3,025,000
72 1,800,000.00 1,800,000.00 1,250,000 3,050,000
73 1,825,000.00 1,825,000.00 1,250,000 3,075,000
74 1,850,000.00 1,850,000.00 1,250,000 3,100,000
75 1,875,000.00 1,875,000.00 1,250,000 3,125,000
76 1,900,000.00 1,900,000.00 1,250,000 3,150,000
77 1,925,000.00 1,925,000.00 1,250,000 3,175,000
78 1,950,000.00 1,950,000.00 1,250,000 3,200,000
79 1,975,000.00 1,975,000.00 1,250,000 3,225,000
80 2,000,000.00 2,000,000.00 1,250,000 3,250,000
81 2,025,000.00 2,025,000.00 1,250,000 3,275,000
82 2,050,000.00 2,050,000.00 1,250,000 3,300,000
83 2,075,000.00 2,075,000.00 1,250,000 3,325,000
84 2,100,000.00 2,100,000.00 1,250,000 3,350,000
85 2,125,000.00 2,125,000.00 1,250,000 3,375,000
86 2,150,000.00 2,150,000.00 1,250,000 3,400,000
87 2,175,000.00 2,175,000.00 1,250,000 3,425,000
88 2,200,000.00 2,200,000.00 1,250,000 3,450,000
89 2,225,000.00 2,225,000.00 1,250,000 3,475,000
90 2,250,000.00 2,250,000.00 1,250,000 3,500,000
91 2,275,000.00 2,275,000.00 1,250,000 3,525,000
92 2,300,000.00 2,300,000.00 1,250,000 3,550,000
93 2,325,000.00 2,325,000.00 1,250,000 3,575,000
94 2,350,000.00 2,350,000.00 1,250,000 3,600,000
95 2,375,000.00 2,375,000.00 1,250,000 3,625,000
96 2,400,000.00 2,400,000.00 1,250,000 3,650,000
97 2,425,000.00 2,425,000.00 1,250,000 3,675,000
98 2,450,000.00 2,450,000.00 1,250,000 3,700,000
99 2,475,000.00 2,475,000.00 1,250,000 3,725,000
100 2,500,000.00 2,500,000.00 1,250,000 3,750,000
101 2,525,000.00 2,525,000.00 1,250,000 3,775,000
102 2,550,000.00 2,550,000.00 1,250,000 3,800,000
103 2,575,000.00 2,575,000.00 1,250,000 3,825,000
104 2,600,000.00 2,600,000.00 1,250,000 3,850,000
105 2,625,000.00 2,625,000.00 1,250,000 3,875,000
106 2,650,000.00 2,650,000.00 1,250,000 3,900,000
107 2,675,000.00 2,675,000.00 1,250,000 3,925,000
108 2,700,000.00 2,700,000.00 1,250,000 3,950,000
109 2,725,000.00 2,725,000.00 1,250,000 3,975,000
110 2,750,000.00 2,750,000.00 1,250,000 4,000,000
111 2,775,000.00 2,775,000.00 1,250,000 4,025,000
112 2,800,000.00 2,800,000.00 1,250,000 4,050,000
113 2,825,000.00 2,825,000.00 1,250,000 4,075,000
114 2,850,000.00 2,850,000.00 1,250,000 4,100,000
115 2,875,000.00 2,875,000.00 1,250,000 4,125,000
116 2,900,000.00 2,900,000.00 1,250,000 4,150,000
117 2,925,000.00 2,925,000.00 1,250,000 4,175,000
118 2,950,000.00 2,950,000.00 1,250,000 4,200,000
119 2,975,000.00 2,975,000.00 1,250,000 4,225,000
120 3,000,000.00 3,000,000.00 1,250,000 4,250,000
121 3,025,000.00 3,025,000.00 1,250,000 4,275,000
122 3,050,000.00 3,050,000.00 1,250,000 4,300,000
123 3,075,000.00 3,075,000.00 1,250,000 4,325,000
124 3,100,000.00 3,100,000.00 1,250,000 4,350,000
125 3,125,000.00 3,125,000.00 1,250,000 4,375,000
126 3,150,000.00 3,150,000.00 1,250,000 4,400,000
127 3,175,000.00 3,175,000.00 1,250,000 4,425,000
128 3,200,000.00 3,200,000.00 1,250,000 4,450,000
129 3,225,000.00 3,225,000.00 1,250,000 4,475,000
130 3,250,000.00 3,250,000.00 1,250,000 4,500,000
131 3,275,000.00 3,275,000.00 1,250,000 4,525,000
132 3,300,000.00 3,300,000.00 1,250,000 4,550,000
133 3,325,000.00 3,325,000.00 1,250,000 4,575,000
134 3,350,000.00 3,350,000.00 1,250,000 4,600,000
135 3,375,000.00 3,375,000.00 1,250,000 4,625,000
136 3,400,000.00 3,400,000.00 1,250,000 4,650,000
137 3,425,000.00 3,425,000.00 1,250,000 4,675,000
138 3,450,000.00 3,450,000.00 1,250,000 4,700,000
139 3,475,000.00 3,475,000.00 1,250,000 4,725,000
140 3,500,000.00 3,500,000.00 1,250,000 4,750,000
141 3,525,000.00 3,525,000.00 1,250,000 4,775,000
142 3,550,000.00 3,550,000.00 1,250,000 4,800,000
143 3,575,000.00 3,575,000.00 1,250,000 4,825,000
144 3,600,000.00 3,600,000.00 1,250,000 4,850,000
145 3,625,000.00 3,625,000.00 1,250,000 4,875,000
146 3,650,000.00 3,650,000.00 1,250,000 4,900,000
147 3,675,000.00 3,675,000.00 1,250,000 4,925,000
148 3,700,000.00 3,700,000.00 1,250,000 4,950,000
149 3,725,000.00 3,725,000.00 1,250,000 4,975,000
150 3,750,000.00 3,750,000.00 1,250,000 5,000,000
151 3,775,000.00 3,775,000.00 1,250,000 5,025,000
152 3,800,000.00 3,800,000.00 1,250,000 5,050,000
153 3,825,000.00 3,825,000.00 1,250,000 5,075,000
154 3,850,000.00 3,850,000.00 1,250,000 5,100,000
155 3,875,000.00 3,875,000.00 1,250,000 5,125,000
156 3,900,000.00 3,900,000.00 1,250,000 5,150,000
157 3,925,000.00 3,925,000.00 1,250,000 5,175,000
158 3,950,000.00 3,950,000.00 1,250,000 5,200,000
159 3,975,000.00 3,975,000.00 1,250,000 5,225,000
160 4,000,000.00 4,000,000.00 1,250,000 5,250,000
161 4,025,000.00 4,025,000.00 1,250,000 5,275,000
162 4,050,000.00 4,050,000.00 1,250,000 5,300,000
163 4,075,000.00 4,075,000.00 1,250,000 5,325,000
164 4,100,000.00 4,100,000.00 1,250,000 5,350,000
165 4,125,000.00 4,125,000.00 1,250,000 5,375,000
166 4,150,000.00 4,150,000.00 1,250,000 5,400,000
167 4,175,000.00 4,175,000.00 1,250,000 5,425,000
168 4,200,000.00 4,200,000.00 1,250,000 5,450,000
169 4,225,000.00 4,225,000.00 1,250,000 5,475,000
170 4,250,000.00 4,250,000.00 1,250,000 5,500,000
171 4,275,000.00 4,275,000.00 1,250,000 5,525,000
172 4,300,000.00 4,300,000.00 1,250,000 5,550,000
173 4,325,000.00 4,325,000.00 1,250,000 5,575,000
174 4,350,000.00 4,350,000.00 1,250,000 5,600,000
175 4,375,000.00 4,375,000.00 1,250,000 5,625,000
176 4,400,000.00 4,400,000.00 1,250,000 5,650,000
177 4,425,000.00 4,425,000.00 1,250,000 5,675,000
178 4,450,000.00 4,450,000.00 1,250,000 5,700,000
179 4,475,000.00 4,475,000.00 1,250,000 5,725,000
180 4,500,000.00 4,500,000.00 1,250,000 5,750,000
181 4,525,000.00 4,525,000.00 1,250,000 5,775,000
182 4,550,000.00 4,550,000.00 1,250,000 5,800,000
183 4,575,000.00 4,575,000.00 1,250,000 5,825,000
184 4,600,000.00 4,600,000.00 1,250,000 5,850,000
185 4,625,000.00 4,625,000.00 1,250,000 5,875,000
186 4,650,000.00 4,650,000.00 1,250,000 5,900,000
187 4,675,000.00 4,675,000.00 1,250,000 5,925,000
188 4,700,000.00 4,700,000.00 1,250,000 5,950,000
189 4,725,000.00 4,725,000.00 1,250,000 5,975,000
190 4,750,000.00 4,750,000.00 1,250,000 6,000,000
191 4,775,000.00 4,775,000.00 1,250,000 6,025,000
192 4,800,000.00 4,800,000.00 1,250,000 6,050,000
193 4,825,000.00 4,825,000.00 1,250,000 6,075,000
194 4,850,000.00 4,850,000.00 1,250,000 6,100,000
195 4,875,000.00 4,875,000.00 1,250,000 6,125,000
196 4,900,000.00 4,900,000.00 1,250,000 6,150,000
197 4,925,000.00 4,925,000.00 1,250,000 6,175,000
198 4,950,000.00 4,950,000.00 1,250,000 6,200,000
199 4,975,000.00 4,975,000.00 1,250,000 6,225,000
200 5,000,000.00 5,000,000.00 1,250,000 6,250,000
201 5,025,000.00 5,025,000.00 1,250,000 6,275,000
202 5,050,000.00 5,050,000.00 1,250,000 6,300,000
203 5,075,000.00 5,075,000.00 1,250,000 6,325,000
204 5,100,000.00 5,100,000.00 1,250,000 6,350,000
205 5,125,000.00 5,125,000.00 1,250,000 6,375,000
206 5,150,000.00 5,150,000.00 1,250,000 6,400,000
207 5,175,000.00 5,175,000.00 1,250,000 6,425,000
208 5,200,000.00 5,200,000.00 1,250,000 6,450,000
209 5,225,000.00 5,225,000.00 1,250,000 6,475,000
210 5,250,000.00 5,250,000.00 1,250,000 6,500,000
211 5,275,000.00 5,275,000.00 1,250,000 6,525,000
212 5,300,000.00 5,300,000.00 1,250,000 6,550,000
213 5,325,000.00 5,325,000.00 1,250,000 6,575,000
214 5,350,000.00 5,350,000.00 1,250,000 6,600,000
215 5,375,000.00 5,375,000.00 1,250,000 6,625,000
216 5,400,000.00 5,400,000.00 1,250,000 6,650,000
217 5,425,000.00 5,425,000.00 1,250,000 6,675,000
218 5,450,000.00 5,450,000.00 1,250,000 6,700,000
219 5,475,000.00 5,475,000.00 1,250,000 6,725,000
220 5,500,000.00 5,500,000.00 1,250,000 6,750,000
221 5,525,000.00 5,525,000.00 1,250,000 6,775,000
222 5,550,000.00 5,550,000.00 1,250,000 6,800,000
223 5,575,000.00 5,575,000.00 1,250,000 6,825,000
224 5,600,000.00 5,600,000.00 1,250,000 6,850,000
225 5,625,000.00 5,625,000.00 1,250,000 6,875,000
226 5,650,000.00 5,650,000.00 1,250,000 6,900,000
227 5,675,000.00 5,675,000.00 1,250,000 6,925,000
228 5,700,000.00 5,700,000.00 1,250,000 6,950,000
229 5,725,000.00 5,725,000.00 1,250,000 6,975,000
230 5,750,000.00 5,750,000.00 1,250,000 7,000,000
231 5,775,000.00 5,775,000.00 1,250,000 7,025,000
232 5,800,000.00 5,800,000.00 1,250,000 7,050,000
233 5,825,000.00 5,825,000.00 1,250,000 7,075,000
234 5,850,000.00 5,850,000.00 1,250,000 7,100,000
235 5,875,000.00 5,875,000.00 1,250,000 7,125,000
236 5,900,000.00 5,900,000.00 1,250,000 7,150,000
237 5,925,000.00 5,925,000.00 1,250,000 7,175,000
238 5,950,000.00 5,950,000.00 1,250,000 7,200,000
239 5,975,000.00 5,975,000.00 1,250,000 7,225,000
240 6,000,000.00 6,000,000.00 1,250,000 7,250,000
241 6,025,000.00 6,025,000.00 1,250,000 7,275,000
242 6,050,000.00 6,050,000.00 1,250,000 7,300,000
243 6,075,000.00 6,075,000.00 1,250,000 7,325,000
244 6,100,000.00 6,100,000.00 1,250,000 7,350,000
245 6,125,000.00 6,125,000.00 1,250,000 7,375,000
246 6,150,000.00 6,150,000.00 1,250,000 7,400,000
247 6,175,000.00 6,175,000.00 1,250,000 7,425,000
248 6,200,000.00 6,200,000.00 1,250,000 7,450,000
249 6,225,000.00 6,225,000.00 1,250,000 7,475,000
250 6,250,000.00 6,250,000.00 1,250,000 7,500,000
251 6,275,000.00 6,275,000.00 1,250,000 7,525,000
252 6,300,000.00 6,300,000.00 1,250,000 7,550,000
253 6,325,000.00 6,325,000.00 1,250,000 7,575,000
254 6,350,000.00 6,350,000.00 1,250,000 7,600,000
255 6,375,000.00 6,375,000.00 1,250,000 7,625,000
256 6,400,000.00 6,400,000.00 1,250,000 7,650,000
257 6,425,000.00 6,425,000.00 1,250,000 7,675,000
258 6,450,000.00 6,450,000.00 1,250,000 7,700,000
259 6,475,000.00 6,475,000.00 1,250,000 7,725,000
260 6,500,000.00 6,500,000.00 1,250,000 7,750,000
261 6,525,000.00 6,525,000.00 1,250,000 7,775,000
262 6,550,000.00 6,550,000.00 1,250,000 7,800,000
263 6,575,000.00 6,575,000.00 1,250,000 7,825,000
264 6,600,000.00 6,600,000.00 1,250,000 7,850,000
265 6,625,000.00 6,625,000.00 1,250,000 7,875,000
266 6,650,000.00 6,650,000.00 1,250,000 7,900,000
267 6,675,000.00 6,675,000.00 1,250,000 7,925,000
268 6,700,000.00 6,700,000.00 1,250,000 7,950,000
269 6,725,000.00 6,725,000.00 1,250,000 7,975,000
270 6,750,000.00 6,750,000.00 1,250,000 8,000,000
271 6,775,000.00 6,775,000.00 1,250,000 8,025,000
272 6,800,000.00 6,800,000.00 1,250,000 8,050,000
273 6,825,000.00 6,825,000.00 1,250,000 8,075,000
274 6,850,000.00 6,850,000.00 1,250,000 8,100,000
275 6,875,000.00 6,875,000.00 1,250,000 8,125,000
276 6,900,000.00 6,900,000.00 1,250,000 8,150,000
277 6,925,000.00 6,925,000.00 1,250,000 8,175,000
278 6,950,000.00 6,950,000.00 1,250,000 8,200,000
279 6,975,000.00 6,975,000.00 1,250,000 8,225,000
280 7,000,000.00 7,000,000.00 1,250,000 8,250,000
281 7,025,000.00 7,025,000.00 1,250,000 8,275,000
282 7,050,000.00 7,050,000.00 1,250,000 8,300,000
283 7,075,000.00 7,075,000.00 1,250,000 8,325,000
284 7,100,000.00 7,100,000.00 1,250,000 8,350,000
285 7,125,000.00 7,125,000.00 1,250,000 8,375,000
286 7,150,000.00 7,150,000.00 1,250,000 8,400,000
287 7,175,000.00 7,175,000.00 1,250,000 8,425,000
288 7,200,000.00 7,200,000.00 1,250,000 8,450,000
289 7,225,000.00 7,225,000.00 1,250,000 8,475,000
290 7,250,000.00 7,250,000.00 1,250,000 8,500,000
291 7,275,000.00 7,275,000.00 1,250,000 8,525,000
292 7,300,000.00 7,300,000.00 1,250,000 8,550,000
293 7,325,000.00 7,325,000.00 1,250,000 8,575,000
294 7,350,000.00 7,350,000.00 1,250,000 8,600,000
295 7,375,000.00 7,375,000.00 1,250,000 8,625,000
296 7,400,000.00 7,400,000.00 1,250,000 8,650,000
297 7,425,000.00 7,425,000.00 1,250,000 8,675,000
298 7,450,000.00 7,450,000.00 1,250,000 8,700,000
299 7,475,000.00 7,475,000.00 1,250,000 8,725,000
300 7,500,000.00 7,500,000.00 1,250,000 8,750,000
nd monetarias
3. Un comerciante tiene un costo fijo mensual de $32.000, su negocio consiste en comprar un
producto en $800 y venderlo en $1000, cuantos productos se deben vender al mes para lograr su
punto de equilibrio y cuanto generará en ingresos.

Costo fijo 32000


Costo variable 800
Precio venta 1000

Punto equilibrio unidades 160


Punto equilibrio ventas 160000
Costo variable 128000
Costo fijo 32000
Utilidad 0%
Utilidad deseada 0%

4. la compañía choco exprés s.a tiene la opción de escoger


entre 2 procesos productivos a y b, para hacer un producto
que puede vender en el mercado a $30, la capacidad de
producción en los 2 procesos es la misma y las ventas
esperadas son de 60.000 und, el primer proceso tiene un
costo fijo pero un alto costo variable y el segundo proceso
tiene un costo fijo alto y un bajo costo variable: halle el punto
de equilibrio en unidades, pesos y de manera gráfica.

Proceso "A" tiene


CF total 500,000
Cv x Und 20
Precio venta 30
Punto equilibrio Und 50,000

Unidades 45,000 50,000 65,000


Ventas (Und*Pv) 1,350,000 1,500,000 1,950,000
Cv (Und*Cv) 900,000 1,000,000 1,300,000
MARGEN DE CONTRIBUCION 450,000 500,000 650,000
CF 500000 500000 500000
Utilidad o Perdida 50,000 - - 150,000
Proceso "B" tiene
CF total 2,500,000
Cv x Und 10
Precio venta 30
Punto equilibrio Und 125,000

Unidades 120,000 125,000 130,000


Ventas (Und*Pv) 3,600,000 3,750,000 3,900,000
Cv (Und*Cv) 1,200,000 1,250,000 1,300,000
MARGEN DE CONTRIBUCION 2,400,000 2,500,000 2,600,000
CF 2500000 2500000 2500000
Utilidad o Perdida 100,000 - - 100,000

5. Una empresa vende artículos a $20 la unidad, el CV es de $15 x und, y tiene unos
costos fijos de $50.000, pronostica 740 artículos, halle el punto de equilibrio en
unidades, pesos y de manera gráfica.

Costos fijos 50,000


Costos variables 15
Precio venta 20

Punto equilibrio und 10000 UND


Margen de contribucion CV
75%
PV

Margen contribucion total 10.000*0.75 7,500

CF
PE 10,000
MC%

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