unidades Ingresos Costos variables Costos fijos Costos Totales

100 700,000 500,000 2,000,000 2,500,000

200 1,400,000 1,000,000 2,000,000 3,000,000
300 2,100,000 1,500,000 2,000,000 3,500,000
400 2,800,000 2,000,000 2,000,000 4,000,000
500 3,500,000 2,500,000 2,000,000 4,500,000
600 4,200,000 3,000,000 2,000,000 5,000,000
700 4,900,000 3,500,000 2,000,000 5,500,000
800 5,600,000 4,000,000 2,000,000 6,000,000
900 6,300,000 4,500,000 2,000,000 6,500,000
1000 7,000,000 5,000,000 2,000,000 7,000,000
1100 7,700,000 5,500,000 2,000,000 7,500,000
1200 8,400,000 6,000,000 2,000,000 8,000,000
1300 9,100,000 6,500,000 2,000,000 8,500,000
1400 9,800,000 7,000,000 2,000,000 9,000,000
1500 10,500,000 7,500,000 2,000,000 9,500,000
1600 11,200,000 8,000,000 2,000,000 10,000,000
1700 11,900,000 8,500,000 2,000,000 10,500,000
1800 12,600,000 9,000,000 2,000,000 11,000,000
1900 13,300,000 9,500,000 2,000,000 11,500,000
2000 14,000,000 10,000,000 2,000,000 12,000,000
 1. Costos Fijos
CF= (Pvu-Cvu)*PE

Costos variables
Precio de venta
Punto de equilibrio

Costos fijos

2. Costos Fijos se incrementan a $3.000.000

PE = CFT/MC

Punto de Equilibrio

Utilidad
- 1,800,000 Chart Title
- 1,600,000
16,000,000
- 1,400,000
14,000,000
- 1,200,000
- 1,000,000 12,000,000
- 800,000 10,000,000
- 600,000
8,000,000
- 400,000
6,000,000
- 200,000
- 4,000,000
200,000 2,000,000
400,000
-
600,000 0 500 1000 1500 2000 2500
-2,000,000
800,000
1,000,000 -4,000,000
1,200,000
Ingresos Linear (Ingresos )
1,400,000 Costos variables Linear (Costos variables )
1,600,000 Costos fijos Linear (Costos fijos)
1,800,000 Costos Totales Linear (Costos Totales)
Utilidad Linear (Utilidad)
 Ingresos Linear (Ingresos )
Costos variables Linear (Costos variables )
Costos fijos Linear (Costos fijos)
Costos Totales Linear (Costos Totales)
Utilidad Linear (Utilidad)
2,000,000
 5000
7000
1,000.00

2,000,000.00

ntan a $3.000.000

MC = PVu-Cvu

1,500

2000 2500

les )

s)
les )

s)
 2,000.00
1,000.00
1,000,000.00

punto de equilibrio en cantidades 1000

punto de equilibrio en pesos 2,000,000.00
porcentaje margen contr. 50%
si aumenta 25% el precio 2,500.00
punto de equilibrio en cantidades 666.67
punto de equilibrio en pesos 1,666,666.67
B. Punto de Equilibrio en unidades

Ventas estimadas 1,000 unidades Ingresos Costos variabl

Precio Unitario 1,600 10 16,000 6,000
20 32,000 12,000
costos fijos 110,000 30 48,000 18,000
costos variables 600 40 64,000 24,000
50 80,000 30,000
MC 1,000 60 96,000 36,000
PE 110.00 70 112,000 42,000
80 128,000 48,000
90 144,000 54,000
100 160,000 60,000
110 176,000 66,000
120 192,000 72,000
130 208,000 78,000
140 224,000 84,000
150 240,000 90,000
160 256,000 96,000
170 272,000 102,000
180 288,000 108,000
190 304,000 114,000
200 320,000 120,000

C.

Ventas estimadas 1,000 unidades Ingresos Costos variabl

Precio Unitario 1,650 10 16,500 6,000
20 33,000 12,000
costos fijos 90,000 30 49,500 18,000
costos variables 600 40 66,000 24,000
50 82,500 30,000
MC 1,050 60 99,000 36,000
MCP 636 70 115,500 42,000
PE pesos 141,429 80 132,000 48,000
PE 85.714 90 148,500 54,000
MS 914.285714 100 165,000 60,000
110 181,500 66,000
120 198,000 72,000
130 214,500 78,000
140 231,000 84,000
150 247,500 90,000
160 264,000 96,000
170 280,500 102,000
180 297,000 108,000
190 313,500 114,000
200 330,000 120,000
D.

Ventas estimadas 1,000 unidades Ingresos Costos variabl

Precio Unitario 1,500 10 15,000 6,000
20 33,000 12,000
costos fijos 100,000 30 49,500 18,000
costos variables 600 40 66,000 24,000
50 82,500 30,000
MC 810 60 99,000 36,000
PE pesos 185,185 70 115,500 42,000
PE 123 80 132,000 48,000
MS 876.543 90 148,500 54,000
100 165,000 60,000
110 181,500 66,000
120 198,000 72,000
130 214,500 78,000
140 231,000 84,000
150 247,500 90,000
160 264,000 96,000
170 280,500 102,000
180 297,000 108,000
190 313,500 114,000
200 330,000 120,000
 A. Margen de Seguridad en pesos

Ventas estimadas 1,000

Precio Unitario 1,500

costos fijos 100,000

costos variables 600

MC 900
PE 111.11

MS 888.888889

unidades Ingresos Costos variabl Costos fijos Costos TotalesUtilidad

10 15,000 6,000 100,000 106,000 - 91,000
20 30,000 12,000 100,000 112,000 - 82,000
350,000
30 45,000 18,000 100,000 118,000 - 73,000
300,000
40 60,000 24,000 100,000 124,000 - 64,000
250,000
50 75,000 30,000 100,000 130,000 - 55,000
200,000
60 90,000 36,000 100,000 136,000 - 46,000
70 105,000 42,000 100,000 142,000 - 37,000 150,000

80 120,000 48,000 100,000 148,000 - 28,000 100,000

90 135,000 54,000 100,000 154,000 - 19,000 50,000
100 150,000 60,000 100,000 160,000 - 10,000 -
0 5
111.11 166,667 66,667 100,000 166,667 - -50,000
120 180,000 72,000 100,000 172,000 8,000 -100,000
130 195,000 78,000 100,000 178,000 17,000 -150,000
140 210,000 84,000 100,000 184,000 26,000
150 225,000 90,000 100,000 190,000 35,000
160 240,000 96,000 100,000 196,000 44,000
170 255,000 102,000 100,000 202,000 53,000
180 270,000 108,000 100,000 208,000 62,000
190 285,000 114,000 100,000 214,000 71,000
200 300,000 120,000 100,000 220,000 80,000

Costos fijos Costos TotaleUtilidad

110,000 116,000 - 100,000 Bicicletas del Centro México
110,000 122,000 - 90,000
350,000
110,000 128,000 - 80,000
110,000 134,000 - 70,000 300,000
110,000 140,000 - 60,000 250,000

200,000

150,000

100,000
 350,000

300,000

250,000
110,000 146,000 - 50,000
200,000
110,000 152,000 - 40,000
150,000
110,000 158,000 - 30,000
110,000 164,000 - 20,000 100,000
110,000 170,000 - 10,000 50,000
110,000 176,000 -
-
110,000 182,000 10,000 0 50 100 150 200
-50,000
110,000 188,000 20,000
110,000 194,000 30,000 -100,000
110,000 200,000 40,000 -150,000
110,000 206,000 50,000
Ingresos Linear (Ingresos )
110,000 212,000 60,000
Costos variables Linear (Costos variables )
110,000 218,000 70,000 Costos fijos Linear (Costos fijos)
110,000 224,000 80,000 Costos Totales Linear (Costos Totales)
110,000 230,000 90,000 Utilidad Linear (Utilidad)

Costos fijos Costos TotaleUtilidad

90,000 96,000 - 79,500 Bicicletas del Centro México
90,000 102,000 - 69,000
400,000
90,000 108,000 - 58,500 350,000
90,000 114,000 - 48,000 300,000
90,000 120,000 - 37,500 250,000
200,000
90,000 126,000 - 27,000 150,000
90,000 132,000 - 16,500 100,000
90,000 138,000 - 6,000 50,000
-
90,000 144,000 4,500
-50,000 0 50 100 150 200
90,000 150,000 15,000 -100,000
90,000 156,000 25,500
Ingresos Linear (Ingresos )
90,000 162,000 36,000
Costos variables Linear (Costos variables )
90,000 168,000 46,500 Costos fijos Linear (Costos fijos)
90,000 174,000 57,000 Costos Totales Linear (Costos Totales)
90,000 180,000 67,500 Utilidad Linear (Utilidad)
90,000 186,000 78,000
90,000 192,000 88,500
90,000 198,000 99,000
90,000 204,000 109,500
90,000 210,000 120,000

Costos fijos Costos TotaleUtilidad

100,000 106,000 - 91,000 Bicicletas del Centro México
100,000 112,000 - 79,000 400,000
100,000 118,000 - 68,500
300,000

200,000
 Bicicletas del Centro México
400,000

100,000 124,000 - 58,000 300,000

100,000 130,000 - 47,500
100,000 136,000 - 37,000 200,000
100,000 142,000 - 26,500
100,000 148,000 - 16,000 100,000
100,000 154,000 - 5,500
100,000 160,000 5,000 -
0 50 100 150 200
100,000 166,000 15,500
100,000 172,000 26,000 -100,000
100,000 178,000 36,500
100,000 184,000 47,000 -200,000
100,000 190,000 57,500
Ingresos Costos variables Costos fijos Costos Totales Utilidad
100,000 196,000 68,000
100,000 202,000 78,500
100,000 208,000 89,000
100,000 214,000 99,500
100,000 220,000 110,000
 Bicicletas del Centro México
350,000
300,000
250,000
200,000
150,000
100,000
50,000
-
0 50 100 150 200 250
-50,000
-100,000
-150,000

Ingresos Linear (Ingresos )

Costos variables Linear ( Costos variables )
Costos fijos Linear ( Costos fijos )
Costos Totales Linear ( Costos Totales )
Utilidad Linear ( Utilidad )

ro México
 150 200 250

Linear (Ingresos )
Linear (Costos variables )
Linear (Costos fijos)
Linear (Costos Totales)
Linear (Utilidad)

ro México

150 200 250

Linear (Ingresos )
Linear (Costos variables )
Linear (Costos fijos)
Linear (Costos Totales)
Linear (Utilidad)

México
México

150 200 250

Costos Totales Utilidad