PUNTO DE EQUILIBRIO
Es el nivel de ventas que se debe alcanzar en una empresa, para
cubrir totalmente sus costos fijos y variables, es decir, donde no
exista ni utilidad y ni perdida.
El calculo del punto de equilibrio es importante para las empresas,
pues define el límite mínimo sobre el cual debe operar, tratando de
siempre estar lo más alejado posible de él. Además, este enfoque
nos permite ver en qué tramos tenemos utilidades y pérdidas. Para
el cálculo del punto de equilibrio, se parte de los siguientes
supuestos:
Costos fijos constantes, en términos totales y variables, a nivel
unitario.
Costos variables constantes, a nivel unitario y variables, en términos
totales.
Precio de venta constante.
Con los antecedentes se muestra la grafica del Punto de Equilibrio.
PE = COSTOS FIJOS
(PRECIO - COSTOS VARIABLES)
Costo fijo $20,000
Costos variables $100 GRÁFICO DE P
Precio venta $300
costo tot
Punto de equilibrio 100
$70,000
$60,000
Unidades vendidas costo total Ingresos por ventas $50,000
0 $20,000 $0 $40,000
1 $20,100 $300
2 $20,200 $600 $30,000
3 $20,300 $900
$20,000
4 $20,400 $1,200
5 $20,500 $1,500 $10,000
6 $20,600 $1,800
$0
7 $20,700 $2,100 0 50 1
8 $20,800 $2,400
9 $20,900 $2,700
10 $21,000 $3,000
11 $21,100 $3,300
12 $21,200 $3,600
13 $21,300 $3,900
14 $21,400 $4,200
15 $21,500 $4,500
16 $21,600 $4,800
17 $21,700 $5,100
18 $21,800 $5,400
19 $21,900 $5,700
20 $22,000 $6,000
21 $22,100 $6,300
22 $22,200 $6,600
23 $22,300 $6,900
24 $22,400 $7,200
25 $22,500 $7,500
26 $22,600 $7,800
27 $22,700 $8,100
28 $22,800 $8,400
29 $22,900 $8,700
30 $23,000 $9,000
31 $23,100 $9,300
32 $23,200 $9,600
33 $23,300 $9,900
34 $23,400 $10,200
35 $23,500 $10,500
36 $23,600 $10,800
37 $23,700 $11,100
38 $23,800 $11,400
39 $23,900 $11,700
40 $24,000 $12,000
41 $24,100 $12,300
42 $24,200 $12,600
43 $24,300 $12,900
44 $24,400 $13,200
45 $24,500 $13,500
46 $24,600 $13,800
47 $24,700 $14,100
48 $24,800 $14,400
49 $24,900 $14,700
50 $25,000 $15,000
51 $25,100 $15,300
52 $25,200 $15,600
53 $25,300 $15,900
54 $25,400 $16,200
55 $25,500 $16,500
56 $25,600 $16,800
57 $25,700 $17,100
58 $25,800 $17,400
59 $25,900 $17,700
60 $26,000 $18,000
61 $26,100 $18,300
62 $26,200 $18,600
63 $26,300 $18,900
64 $26,400 $19,200
65 $26,500 $19,500
66 $26,600 $19,800
67 $26,700 $20,100
68 $26,800 $20,400
69 $26,900 $20,700
70 $27,000 $21,000
71 $27,100 $21,300
72 $27,200 $21,600
73 $27,300 $21,900
74 $27,400 $22,200
75 $27,500 $22,500
76 $27,600 $22,800
77 $27,700 $23,100
78 $27,800 $23,400
79 $27,900 $23,700
80 $28,000 $24,000
81 $28,100 $24,300
82 $28,200 $24,600
83 $28,300 $24,900
84 $28,400 $25,200
85 $28,500 $25,500
86 $28,600 $25,800
87 $28,700 $26,100
88 $28,800 $26,400
89 $28,900 $26,700
90 $29,000 $27,000
91 $29,100 $27,300
92 $29,200 $27,600
93 $29,300 $27,900
94 $29,400 $28,200
95 $29,500 $28,500
96 $29,600 $28,800
97 $29,700 $29,100
98 $29,800 $29,400
99 $29,900 $29,700
100 $30,000 $30,000
101 $30,100 $30,300
102 $30,200 $30,600
103 $30,300 $30,900
104 $30,400 $31,200
105 $30,500 $31,500
106 $30,600 $31,800
107 $30,700 $32,100
108 $30,800 $32,400
109 $30,900 $32,700
110 $31,000 $33,000
111 $31,100 $33,300
112 $31,200 $33,600
113 $31,300 $33,900
114 $31,400 $34,200
115 $31,500 $34,500
116 $31,600 $34,800
117 $31,700 $35,100
118 $31,800 $35,400
119 $31,900 $35,700
120 $32,000 $36,000
121 $32,100 $36,300
122 $32,200 $36,600
123 $32,300 $36,900
124 $32,400 $37,200
125 $32,500 $37,500
126 $32,600 $37,800
127 $32,700 $38,100
128 $32,800 $38,400
129 $32,900 $38,700
130 $33,000 $39,000
131 $33,100 $39,300
132 $33,200 $39,600
133 $33,300 $39,900
134 $33,400 $40,200
135 $33,500 $40,500
136 $33,600 $40,800
137 $33,700 $41,100
138 $33,800 $41,400
139 $33,900 $41,700
140 $34,000 $42,000
141 $34,100 $42,300
142 $34,200 $42,600
143 $34,300 $42,900
144 $34,400 $43,200
145 $34,500 $43,500
146 $34,600 $43,800
147 $34,700 $44,100
148 $34,800 $44,400
149 $34,900 $44,700
150 $35,000 $45,000
151 $35,100 $45,300
152 $35,200 $45,600
153 $35,300 $45,900
154 $35,400 $46,200
155 $35,500 $46,500
156 $35,600 $46,800
157 $35,700 $47,100
158 $35,800 $47,400
159 $35,900 $47,700
160 $36,000 $48,000
161 $36,100 $48,300
162 $36,200 $48,600
163 $36,300 $48,900
164 $36,400 $49,200
165 $36,500 $49,500
166 $36,600 $49,800
167 $36,700 $50,100
168 $36,800 $50,400
169 $36,900 $50,700
170 $37,000 $51,000
171 $37,100 $51,300
172 $37,200 $51,600
173 $37,300 $51,900
174 $37,400 $52,200
175 $37,500 $52,500
176 $37,600 $52,800
177 $37,700 $53,100
178 $37,800 $53,400
179 $37,900 $53,700
180 $38,000 $54,000
181 $38,100 $54,300
182 $38,200 $54,600
183 $38,300 $54,900
184 $38,400 $55,200
185 $38,500 $55,500
186 $38,600 $55,800
187 $38,700 $56,100
188 $38,800 $56,400
189 $38,900 $56,700
190 $39,000 $57,000
191 $39,100 $57,300
192 $39,200 $57,600
193 $39,300 $57,900
194 $39,400 $58,200
195 $39,500 $58,500
196 $39,600 $58,800
197 $39,700 $59,100
198 $39,800 $59,400
199 $39,900 $59,700
200 $40,000 $60,000
GRÁFICO DE PUNTO DE EQUILIBRIO
costo total Ingresos por ventas
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
0 50 100 150 200 250
Caso:
La fabrica de confecciones "La ABUELA PEPITA SPA" Esta interesada
en saber la relación costo-volumen-utilidad, correspondiente a la
fabricación y venta del producto "Delantales para la educadoras de
parvulos del jardín "Contigo aprendo" A continuación se presenta
la información:
Producción estandar (capacidad maxima en unidades fabricadas mensuales).
Producción real (unidades)
Ventas unidades
Precio de venta por unidad
Costos variables de fabricación por unidad:
Materiales directos $2,000
Mano de obra directa $1,400
CIF variables $1,000
CIF FIJOS de producción
Gastos de administración y ventas fijo
Se pide:
Determinar el nivel de ventas, en unidades, para alcanzar una utilidad en el mes de noviembre,
de $9.150.000, subiendo el precio de venta a $8.000, manteniendo todos los costos y gastos
del mes de agosto de 2023.
SOLUCIÓN:
Fórmula: ESTADO DE RESULTADO DE COMPROBACIÓN
Utilidad deseada + Costos fijos INGRESOS POR VENTA
Precio venta - Costos variables COSTO DE VENTA
MARGEN DE CONTRIBUCIÓN
9150000 + 6600000 COSTO Y GASTOS DE ADM Y VENTAS
8000 - (2000+1400+1000) RESULTADO OPERACIONAL
M.C.U. 4375
fórmula 4375
Aug-23
8500
6000
5500
$7,900
$6,000,000
$600,000
oviembre,
DE COMPROBACIÓN
$35,000,000 8000 * 4375
$19,250,000 (2000+1400+1000)*4375
$15,750,000
$6,600,000
$9,150,000
PE = COSTOS FIJOS
(PRECIO - COSTOS VARIABLES)
1.- La fabrica de pasteles "Santa Laura" Presenta la siguiente información
para calcular el punto de equilibrio en unidades y monto
Antecedentes: SOLUCIÓN:
Arriendo $500,000
Ingredientes $8,000 PE $520,000
$15,000 $10,000
CIF FIJOS $20,000 PE 104 UNIDADES
CIF VARIABLES $2,000
PRECIO VENTA $15,000
PE = COSTO FIJO
1 - COSTOS VARIABLES PE $520,000
PRECIO VENTA 1 $10,000
$15,000
PE $520,000
1 0.666666666667
PE $520,000
0.333333333333333
PE $1,560,000
PUNTO DE EQUILIBRIO
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
0 50 100 150 200 250 300
costo total ingresos por ventas
Unidades vendidas costo total ingresos por ventas
0 $520,000 $0
1 $530,000 $15,000
2 $540,000 $30,000
3 $550,000 $45,000
4 $560,000 $60,000
5 $570,000 $75,000
6 $580,000 $90,000
7 $590,000 $105,000
8 $600,000 $120,000
9 $610,000 $135,000
10 $620,000 $150,000
11 $630,000 $165,000
12 $640,000 $180,000
13 $650,000 $195,000
14 $660,000 $210,000
15 $670,000 $225,000
16 $680,000 $240,000
17 $690,000 $255,000
18 $700,000 $270,000
19 $710,000 $285,000
20 $720,000 $300,000
21 $730,000 $315,000
22 $740,000 $330,000
23 $750,000 $345,000
24 $760,000 $360,000
25 $770,000 $375,000
26 $780,000 $390,000
27 $790,000 $405,000
28 $800,000 $420,000
29 $810,000 $435,000
30 $820,000 $450,000
31 $830,000 $465,000
32 $840,000 $480,000
33 $850,000 $495,000
34 $860,000 $510,000
35 $870,000 $525,000
36 $880,000 $540,000
37 $890,000 $555,000
38 $900,000 $570,000
39 $910,000 $585,000
40 $920,000 $600,000
41 $930,000 $615,000
42 $940,000 $630,000
43 $950,000 $645,000
44 $960,000 $660,000
45 $970,000 $675,000
46 $980,000 $690,000
47 $990,000 $705,000
48 $1,000,000 $720,000
49 $1,010,000 $735,000
50 $1,020,000 $750,000
51 $1,030,000 $765,000
52 $1,040,000 $780,000
53 $1,050,000 $795,000
54 $1,060,000 $810,000
55 $1,070,000 $825,000
56 $1,080,000 $840,000
57 $1,090,000 $855,000
58 $1,100,000 $870,000
59 $1,110,000 $885,000
60 $1,120,000 $900,000
61 $1,130,000 $915,000
62 $1,140,000 $930,000
63 $1,150,000 $945,000
64 $1,160,000 $960,000
65 $1,170,000 $975,000
66 $1,180,000 $990,000
67 $1,190,000 $1,005,000
68 $1,200,000 $1,020,000
69 $1,210,000 $1,035,000
70 $1,220,000 $1,050,000
71 $1,230,000 $1,065,000
72 $1,240,000 $1,080,000
73 $1,250,000 $1,095,000
74 $1,260,000 $1,110,000
75 $1,270,000 $1,125,000
76 $1,280,000 $1,140,000
77 $1,290,000 $1,155,000
78 $1,300,000 $1,170,000
79 $1,310,000 $1,185,000
80 $1,320,000 $1,200,000
81 $1,330,000 $1,215,000
82 $1,340,000 $1,230,000
83 $1,350,000 $1,245,000
84 $1,360,000 $1,260,000
85 $1,370,000 $1,275,000
86 $1,380,000 $1,290,000
87 $1,390,000 $1,305,000
88 $1,400,000 $1,320,000
89 $1,410,000 $1,335,000
90 $1,420,000 $1,350,000
91 $1,430,000 $1,365,000
92 $1,440,000 $1,380,000
93 $1,450,000 $1,395,000
94 $1,460,000 $1,410,000
95 $1,470,000 $1,425,000
96 $1,480,000 $1,440,000
97 $1,490,000 $1,455,000
98 $1,500,000 $1,470,000
99 $1,510,000 $1,485,000
100 $1,520,000 $1,500,000
101 $1,530,000 $1,515,000
102 $1,540,000 $1,530,000
103 $1,550,000 $1,545,000
104 $1,560,000 $1,560,000
105 $1,570,000 $1,575,000
106 $1,580,000 $1,590,000
107 $1,590,000 $1,605,000
108 $1,600,000 $1,620,000
109 $1,610,000 $1,635,000
110 $1,620,000 $1,650,000
111 $1,630,000 $1,665,000
112 $1,640,000 $1,680,000
113 $1,650,000 $1,695,000
114 $1,660,000 $1,710,000
115 $1,670,000 $1,725,000
116 $1,680,000 $1,740,000
117 $1,690,000 $1,755,000
118 $1,700,000 $1,770,000
119 $1,710,000 $1,785,000
120 $1,720,000 $1,800,000
121 $1,730,000 $1,815,000
122 $1,740,000 $1,830,000
123 $1,750,000 $1,845,000
124 $1,760,000 $1,860,000
125 $1,770,000 $1,875,000
126 $1,780,000 $1,890,000
127 $1,790,000 $1,905,000
128 $1,800,000 $1,920,000
129 $1,810,000 $1,935,000
130 $1,820,000 $1,950,000
131 $1,830,000 $1,965,000
132 $1,840,000 $1,980,000
133 $1,850,000 $1,995,000
134 $1,860,000 $2,010,000
135 $1,870,000 $2,025,000
136 $1,880,000 $2,040,000
137 $1,890,000 $2,055,000
138 $1,900,000 $2,070,000
139 $1,910,000 $2,085,000
140 $1,920,000 $2,100,000
141 $1,930,000 $2,115,000
142 $1,940,000 $2,130,000
143 $1,950,000 $2,145,000
144 $1,960,000 $2,160,000
145 $1,970,000 $2,175,000
146 $1,980,000 $2,190,000
147 $1,990,000 $2,205,000
148 $2,000,000 $2,220,000
149 $2,010,000 $2,235,000
150 $2,020,000 $2,250,000
151 $2,030,000 $2,265,000
152 $2,040,000 $2,280,000
153 $2,050,000 $2,295,000
154 $2,060,000 $2,310,000
155 $2,070,000 $2,325,000
156 $2,080,000 $2,340,000
157 $2,090,000 $2,355,000
158 $2,100,000 $2,370,000
159 $2,110,000 $2,385,000
160 $2,120,000 $2,400,000
161 $2,130,000 $2,415,000
162 $2,140,000 $2,430,000
163 $2,150,000 $2,445,000
164 $2,160,000 $2,460,000
165 $2,170,000 $2,475,000
166 $2,180,000 $2,490,000
167 $2,190,000 $2,505,000
168 $2,200,000 $2,520,000
169 $2,210,000 $2,535,000
170 $2,220,000 $2,550,000
171 $2,230,000 $2,565,000
172 $2,240,000 $2,580,000
173 $2,250,000 $2,595,000
174 $2,260,000 $2,610,000
175 $2,270,000 $2,625,000
176 $2,280,000 $2,640,000
177 $2,290,000 $2,655,000
178 $2,300,000 $2,670,000
179 $2,310,000 $2,685,000
180 $2,320,000 $2,700,000
181 $2,330,000 $2,715,000
182 $2,340,000 $2,730,000
183 $2,350,000 $2,745,000
184 $2,360,000 $2,760,000
185 $2,370,000 $2,775,000
186 $2,380,000 $2,790,000
187 $2,390,000 $2,805,000
188 $2,400,000 $2,820,000
189 $2,410,000 $2,835,000
190 $2,420,000 $2,850,000
191 $2,430,000 $2,865,000
192 $2,440,000 $2,880,000
193 $2,450,000 $2,895,000
194 $2,460,000 $2,910,000
195 $2,470,000 $2,925,000
196 $2,480,000 $2,940,000
197 $2,490,000 $2,955,000
198 $2,500,000 $2,970,000
199 $2,510,000 $2,985,000
200 $2,520,000 $3,000,000
201 $2,530,000 $3,015,000
202 $2,540,000 $3,030,000
203 $2,550,000 $3,045,000
204 $2,560,000 $3,060,000
205 $2,570,000 $3,075,000
206 $2,580,000 $3,090,000
207 $2,590,000 $3,105,000
208 $2,600,000 $3,120,000
209 $2,610,000 $3,135,000
210 $2,620,000 $3,150,000
211 $2,630,000 $3,165,000
212 $2,640,000 $3,180,000
213 $2,650,000 $3,195,000
214 $2,660,000 $3,210,000
215 $2,670,000 $3,225,000
216 $2,680,000 $3,240,000
217 $2,690,000 $3,255,000
218 $2,700,000 $3,270,000
219 $2,710,000 $3,285,000
220 $2,720,000 $3,300,000
221 $2,730,000 $3,315,000
222 $2,740,000 $3,330,000
223 $2,750,000 $3,345,000
224 $2,760,000 $3,360,000
225 $2,770,000 $3,375,000
226 $2,780,000 $3,390,000
227 $2,790,000 $3,405,000
228 $2,800,000 $3,420,000
229 $2,810,000 $3,435,000
230 $2,820,000 $3,450,000
231 $2,830,000 $3,465,000
232 $2,840,000 $3,480,000
233 $2,850,000 $3,495,000
234 $2,860,000 $3,510,000
235 $2,870,000 $3,525,000
236 $2,880,000 $3,540,000
237 $2,890,000 $3,555,000
238 $2,900,000 $3,570,000
239 $2,910,000 $3,585,000
240 $2,920,000 $3,600,000
241 $2,930,000 $3,615,000
242 $2,940,000 $3,630,000
243 $2,950,000 $3,645,000
244 $2,960,000 $3,660,000
245 $2,970,000 $3,675,000
246 $2,980,000 $3,690,000
247 $2,990,000 $3,705,000
248 $3,000,000 $3,720,000
249 $3,010,000 $3,735,000
250 $3,020,000 $3,750,000
251 $3,030,000 $3,765,000
252 $3,040,000 $3,780,000
253 $3,050,000 $3,795,000
254 $3,060,000 $3,810,000
255 $3,070,000 $3,825,000
256 $3,080,000 $3,840,000
257 $3,090,000 $3,855,000
258 $3,100,000 $3,870,000
259 $3,110,000 $3,885,000
Ejercicio de aplicación
1.- La pastelería Lupita Ltda. Presenta los siguientes antecedentes para calcular el punto de equilibrio.
Harina de trigo $800
Azúcar $600 CF
Polvo de hornear $1,000 P Cv
Sal $1,000
Mantequilla $1,000 $280,000
Huevos $2,000 $70,000 $60,000
Leche $1,000
Mermeladas $1,000 $280,000
Nueces $1,000 $10,000
Chocolates $600
Felipe:
Arriendo $150,000 Pe 28 Unidades.
Gas 50% variable y fijo $100,000 $50,000
Cocina $80,000
Precio venta $70,000
Pe
PUNTO DE EQUILIBRIO
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
0 20 40 60 80 100
Costo Total Ingresos por venta
CF Unidades vendidas Costo Total Ingresos por venta
1 Cv 0 $280,000 $0
P 1 $340,000 $70,000
2 $400,000 $140,000
$280,000 3 $460,000 $210,000
1 $60,000 4 $520,000 $280,000
$70,000 5 $580,000 $350,000
6 $640,000 $420,000
$280,000 7 $700,000 $490,000
Felipe:
Unidades. 1 0.9 8 $760,000 $560,000
9 $820,000 $630,000
$280,000 10 $880,000 $700,000
0.1 11 $940,000 $770,000
12 $1,000,000 $840,000
Felipe:
$1,960,000 Valor 13 $1,060,000 $910,000
monetario. 14 $1,120,000 $980,000
15 $1,180,000 $1,050,000
16 $1,240,000 $1,120,000
QUILIBRIO 17 $1,300,000 $1,190,000
18 $1,360,000 $1,260,000
19 $1,420,000 $1,330,000
20 $1,480,000 $1,400,000
21 $1,540,000 $1,470,000
22 $1,600,000 $1,540,000
23 $1,660,000 $1,610,000
24 $1,720,000 $1,680,000
25 $1,780,000 $1,750,000
26 $1,840,000 $1,820,000
27 $1,900,000 $1,890,000
60 80 100 120 28 $1,960,000 $1,960,000
resos por venta 29 $2,020,000 $2,030,000
30 $2,080,000 $2,100,000
31 $2,140,000 $2,170,000
32 $2,200,000 $2,240,000
33 $2,260,000 $2,310,000
34 $2,320,000 $2,380,000
35 $2,380,000 $2,450,000
36 $2,440,000 $2,520,000
37 $2,500,000 $2,590,000
38 $2,560,000 $2,660,000
39 $2,620,000 $2,730,000
40 $2,680,000 $2,800,000
41 $2,740,000 $2,870,000
42 $2,800,000 $2,940,000
43 $2,860,000 $3,010,000
44 $2,920,000 $3,080,000
45 $2,980,000 $3,150,000
46 $3,040,000 $3,220,000
47 $3,100,000 $3,290,000
48 $3,160,000 $3,360,000
49 $3,220,000 $3,430,000
50 $3,280,000 $3,500,000
51 $3,340,000 $3,570,000
52 $3,400,000 $3,640,000
53 $3,460,000 $3,710,000
54 $3,520,000 $3,780,000
55 $3,580,000 $3,850,000
56 $3,640,000 $3,920,000
57 $3,700,000 $3,990,000
58 $3,760,000 $4,060,000
59 $3,820,000 $4,130,000
60 $3,880,000 $4,200,000
61 $3,940,000 $4,270,000
62 $4,000,000 $4,340,000
63 $4,060,000 $4,410,000
64 $4,120,000 $4,480,000
65 $4,180,000 $4,550,000
66 $4,240,000 $4,620,000
67 $4,300,000 $4,690,000
68 $4,360,000 $4,760,000
69 $4,420,000 $4,830,000
70 $4,480,000 $4,900,000
71 $4,540,000 $4,970,000
72 $4,600,000 $5,040,000
73 $4,660,000 $5,110,000
74 $4,720,000 $5,180,000
75 $4,780,000 $5,250,000
76 $4,840,000 $5,320,000
77 $4,900,000 $5,390,000
78 $4,960,000 $5,460,000
79 $5,020,000 $5,530,000
80 $5,080,000 $5,600,000
81 $5,140,000 $5,670,000
82 $5,200,000 $5,740,000
83 $5,260,000 $5,810,000
84 $5,320,000 $5,880,000
85 $5,380,000 $5,950,000
86 $5,440,000 $6,020,000
87 $5,500,000 $6,090,000
88 $5,560,000 $6,160,000
89 $5,620,000 $6,230,000
90 $5,680,000 $6,300,000
91 $5,740,000 $6,370,000
92 $5,800,000 $6,440,000
93 $5,860,000 $6,510,000
94 $5,920,000 $6,580,000
95 $5,980,000 $6,650,000
96 $6,040,000 $6,720,000
97 $6,100,000 $6,790,000
98 $6,160,000 $6,860,000
99 $6,220,000 $6,930,000
100 $6,280,000 $7,000,000
101 $6,340,000 $7,070,000
102 $6,400,000 $7,140,000
103 $6,460,000 $7,210,000
104 $6,520,000 $7,280,000
105 $6,580,000 $7,350,000
106 $6,640,000 $7,420,000
107 $6,700,000 $7,490,000
108 $6,760,000 $7,560,000
109 $6,820,000 $7,630,000
110 $6,880,000 $7,700,000
111 $6,940,000 $7,770,000
112 $7,000,000 $7,840,000
113 $7,060,000 $7,910,000
Ejercicio
Una empresa del sector industrial de transformación de quimicos. Contienen costos y gastos fijos del periodo
mensual del año 2023. Un monto de $4.860.000, el costo variable unitario es de $600 y el precio de venta por unida
corresponde a $1.500. Las ventas del periodo fueron de 6.200 unidades.
Se pide: Determinar el punto de equilibrio.
Cantidad de equilibrio = Total costos fijos Punto de equilibrio en ingresos
Margen de contribución Unitario 1
Q de equilibrio $4,860,000 $4,860,000
900 1
Unidades 5400
$4,860,000
0.6
Pe de ingresos $8,100,000
s y gastos fijos del periodo
00 y el precio de venta por unidad
$4,860,000
$3,720,000
$9,300,000
$4,860,000
0.4
$4,860,000
0.6
$8,100,000
Ejercicio
1.- Una empresa industrial cuenta con un producto con los siguientes costos:
Costo fijo unitario: $10
Costo variable unitario: $15
Unidades: 100
Se pide: Determinar el costo total.Fórmula: CT = CF + CV
2.- En la CCU se invierte para producir 250 bebidas:
Envases: $200
Ingredientes: $400
tapas: $50
Arriendo bodega: $150
¿Cuál es el costo unitario? Fórmula: Costo variable total / Unidades a producir
3.- En Indumac se confeccionan 100 sillas de madera.
Madera de roble: $150
Madera de pino: $200
Arriendo: $300
CIF fijo: $1000
¿Cuál es el costo fijo unitario? Fórmula: Costo fijo total/ Unidades a producir
