Professional Documents
Culture Documents
Costos variables
Materiales
Gastos fabricacin
Margen
Unitario
CVu =
MD = $100.00
CIF = $100.00
Contribucin
CFt =
Punto Equilibrio
Unidades
en
Punto Equilibrio
Dolares
en v = CVu / VVu
v=
PEm = CFt / 1 -v PEm =
Caso a
$500.00
Caso 1
$550.00
Caso 2
$500.00
$200.00
$200.00
$180.00
$300.00
$350.00
$320.00
$20,000.00
$20,000.00
57.1429
62.5000
$20,000.00
66.6667
0.4
0.363636364
0.36
$33,333.33
$31,428.57 $31,250.00
Variac. PE und.
Variac. PE $
9.5238
$1,904.76
4.1667
$2,083.33
RPTA:
El tener puntos de equilibrio bajos me permitira obtener un mayor margen de contribucin y adems ser un indicador de ef
En el caso 06, el incrementar el precio de venta y reduciro los gastos de fabricacin me permitir obtener un PE en pesos men
En el caso 08, el incrementar el precio de venta y reducir los costos fijos me permitir obtener un PE en unidades menor.
Caso 3
$500.00
Caso 4
$500.00
Caso 5
$500.00
Caso 6
$525.00
Caso 7
$560.00
Caso 8
$550.00
Caso 9
$550.00
Caso 10
$500.00
$200.00
$200.00
$192.00
$95.00
$97.00
$150.00
$100.00
$50.00
$200.00
$200.00
$180.00
$155.00
$375.00
$300.00
$308.00
$375.00
$360.00
$350.00
$370.00
$345.00
$18,000.00
$25,000.00
$21,000.00
55.5556
51.4286
67.5676
60.8696
0.35714
$31,111.11
0.36364
$28,285.71
0.32727
$37,162.16
0.31000
$30,434.78
11.1111
$2,222.22
15.2381
$5,047.62
-0.9009
$3,828.83
5.7971
$2,898.55
60.0000
64.9351
53.3333
0.4
0.4
0.384
0.28571
$33,333.33 $30,000.00 $32,467.53 $28,000.00
13.3333
$0.00
6.6667
$3,333.33
1.7316
$865.80
13.3333
$5,333.33