Beruflich Dokumente
Kultur Dokumente
tela
botones
hilo
empaque
Valor total de materia prima por camisa
Cantidad
1.5
6
0.5
1
S/.
S/.
400,000.00
600,000.00
192
96
Costo fijo
Precio
S/.
S/.
25,000,000.00
120,000.00
S/.
70,050.00
Resolucion
A) Cul es el punto de equilibrio?
Punto de equilibrio
501
Esta indica que, si la empresa produce 501 unidades entonces no ganara ni perdera. Sera suficiente p
B) Cuantas unides se requiere que venda para que tenga utilidades de 3'000,000
Para esto podemos derivar una simple ecuacion partiendo de la relacion de utilidad:
Precio
Q
cvu
CF
utilidad
Ventas (ingresos)
S/.
18,000,000
S/.
24,000,000
250
300
350
400
450
500
550
600
650
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
30,000,000
36,000,000
42,000,000
48,000,000
54,000,000
60,000,000
66,000,000
72,000,000
78,000,000
S/. 90,000,000
S/. 80,000,000
Punto
S/. 70,000,000
S/. 60,000,000
S/. 50,000,000
Precio
S/. 40,000,000
S/. 30,000,000
S/. 20,000,000
S/. 10,000,000
S/. -
100
Ingreso
valor unitario
40000
3600
3000
500
Valor total
S/.
60,000.00
S/.
1,800.00
S/.
1,500.00
S/.
500.00
S/.
63,800.00
adicional
50%
horas mes
unidades
Qe
CF
P cvu
S/.
S/.
S/.
S/.
120,000.00
?????
70,050.00
25,000,000.00
3,000,000.00
P cvu
I C
P * Q cvu * Q CF
Despejando "Q " :
CF
Q
P cvu
Q
Costo variable
Costo fijo
Costo total
Utilidad
S/.
10,507,500 S/.
25,000,000 S/.
35,507,500 S/.
-17,507,500
S/.
14,010,000 S/.
25,000,000 S/.
39,010,000 S/.
-15,010,000
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
17,512,500
21,015,000
24,517,500
28,020,000
31,522,500
35,025,000
38,527,500
42,030,000
45,532,500
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
42,512,500
46,015,000
49,517,500
53,020,000
56,522,500
60,025,000
63,527,500
67,030,000
70,532,500
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-12,512,500
-10,015,000
-7,517,500
-5,020,000
-2,522,500
-25,000
2,472,500
4,970,000
7,467,500
S/. 90,000,000
S/. 80,000,000
Punto de equilibrio
S/. 70,000,000
S/. 60,000,000
S/. 50,000,000
Precio
S/. 40,000,000
S/. 30,000,000
S/. 20,000,000
S/. 10,000,000
S/. -
100
200
300
400
500
Cantidad producida
Ingresos (ventas)
costos
CF
Costo variable
600
700
S/.
600,000.00
y se requiere 2 horas para hacer 1 camisa entonces es logico pensar que se aran 192/2=96 camisas al mes
S/.
561
600
700