Beruflich Dokumente
Kultur Dokumente
Arrendamientos
Seguros
4'500.000,00
1'000.000,00
480.000,00
PVU
CVU = PVU * 35%
$8,500.00
$2,975.00
CF
CMO
GIF
CF = CMO + GIF
$1,680,000.00
$450,000.00
$90,000.00
$1,500,000.00
$3,720,000.00
MC
PVu
Cvu
MC = PVu - CVu
$8,500.00
$2,975.00
$5,525.00
Costos Fijos
Margen de Contribucin
Punto de Equilibrio en Unidades
Frmula
Costos Fijos
Margen de Contribucin
Punto de Equilibrio en Unidades
Hamburguesas a Vender (Unds)
CF
MC
PEunds
PEunds = CF/MC
$3,720,000.00
$5,525.00
673.30317
674
673.30317
$2,975.00
$2,003,076.93
$3,720,000.00
$5,723,076.93
$8,500.00
$5,723,076.95
$0.0
CF
CVU
PVU
CF/(1 - (CVU/PVU))
$3,720,000.00
$2,975.00
$8,500.00
$5,723,076.92
673.30317
$2,975.00
$2,003,076.93
$3,720,000.00
$5,723,076.93
$8,500.00
$5,723,076.95
$0.0
UNIDADES VENDIDAS
2415
1722
2947
2884
9968
2149
12117
Conclusiones
Como podemos observar en el cuadro inicial de proyeccin de ventas inicial, a la semana 5 se t
de 567 unidades e ingresos totales a esta misma semana de $4.819.500.00, razn que ubica a
punto de equilibrio, ya que se requiere para estar en el mismo con ventas en unidades de 674
$5.723.000.oo. Al realizar el analisis podemos establecer que en la semana 5, la empresa esta
equilibrio en 107 unidades y $903.500.00, lo que en terminos porcentuales podriamos definir q
se encuentra en un 84,2% de los ingresos necesarios para alcanzar el punto de equilibrio.
Al realizar una nueva proyeccin adicionando la semana 6 con base en la tendencia historica d
se alcanza las unidades e ingresos necesarios para que la empresa este en su punto de equilib
al cumplir 1,5 meses la empresa haya su punto de equilibrio en un escenario financiero ideal (6
semana 1
$4,872.00
$8,000.00
$19,500.00
$3,000.00
$4,000.00
$5,000.00
$20,000.00
$17,000.00
$45,000.00
$35,000.00
15
15
28
15
15
85
38
36
15
15
7
7
7
7
7
7
7
7
7
7
105
105
196
105
105
595
266
252
105
105
$511,560.00
$840,000.00
$3,822,000.00
$315,000.00
$420,000.00
$2,975,000.00
$5,320,000.00
$4,284,000.00
$4,725,000.00
$3,675,000.00
1939 $26,887,560.00
Resolucin punto 4:
Costo Variable Unitario (CVU)
Costo Variable Unitario
Precio de Venta Unitario
Frmula
Precio de Venta Unitario (PVU)
Costo Variable Unitario (CVU) 35%
Costo Variable Total (CVT)
Costo Variable Total
Costo de Materia Prima Unitaria
Unidades Vendidas
Frmula
Costo de Materia Prima Unitaria (CMPU)
Unidades Vendidas (Q)
Costo Variable Total (CVT)
Margen de Contribucin MC:
Margen de Contribucin
Precio de Venta Unitario
Costo de Venta Unitario
Frmula
Precio de Venta Unitario (PVU)
Costo Variable Unitario (CVU) 35%
Margen de Contribucin MC
Margen de Contribucin Total MCT:
Margen de Contribucin Unitario MC
Unidades Vendidas (Q)
Frmula
Margen de Contribucin Total MCT (PE)
CVU
PVU
CVU = PVU * 35%
$8,500.00
$2,975.00
CVT
CMPU
Q
CV = CMPU * Q
$2,975.00
674
$2,005,150.00
MC
PVu
Cvu
MC = PVu - CVu
$8,500.00
$2,975.00
$5,525.00
$5,525.00
674
MCT = MCU * Q
$3,723,850.00
Costos y Gastos:
Arrendamientos
Seguros
Television por cable
Mano de obra
Crditos e intereses
Servicios
UNIDADES VENDIDAS
38
45
37
42
22
28
38
32
34
29
4'500.000,00
1'000.000,00
480.000,00
570.000,00
Total CF
$250,000.00
$1,560,000.00
$1,810,000.00
UNIDADES VENDIDAS
38
45
37
42
22
28
38
32
34
29
TOTALES
Frmulas:
Costo Variable Unitario (CVU)
Venta Total
Porcentaje de Participacin (%PART.)
Costo Variable Total (CVT)
Margen de Contribucin Unitario (MCU)
Margen de Contribucin Ponderado (MCP)
Punto de Equilibrio en Unidades (PEunds)
Punto de Equilibrio en Ventas (PEventas)
Costo Variable Total Pto Equilibrio (CVTPE)
345
CF
MCP
PEunds
PEunds = CF/MCP
$9,740,000.00
$12,966.96
751.14
752
752
PRECIO DE VENTA
$4,872.00
$8,000.00
$19,500.00
$3,000.00
$4,000.00
$5,000.00
$20,000.00
$17,000.00
$45,000.00
$35,000.00
$7,153,332.65
$9,512.41
752
752
CVU 40%
$1,948.80
$3,200.00
$7,800.00
$1,200.00
$1,600.00
$2,000.00
$8,000.00
$6,800.00
$18,000.00
$14,000.00
$0.00
$0.00
$0.00
VENTA TOTAL
$185,136.00
$360,000.00
$721,500.00
$126,000.00
$88,000.00
$140,000.00
$760,000.00
$544,000.00
$1,530,000.00
$1,015,000.00
$0.00
$0.00
$0.00
$5,469,636.00
%PART.
11.01%
13.04%
10.72%
12.17%
6.38%
8.12%
11.01%
9.28%
9.86%
8.41%
0.00%
0.00%
0.00%
100.00%
CV TOTAL
$74,054.40
$144,000.00
$288,600.00
$50,400.00
$35,200.00
$56,000.00
$304,000.00
$217,600.00
$612,000.00
$406,000.00
$0.00
$0.00
$0.00
###
MCU
$2,923.20
$4,800.00
$11,700.00
$1,800.00
$2,400.00
$3,000.00
$12,000.00
$10,200.00
$27,000.00
$21,000.00
$0.00
$0.00
$0.00
MCP
VTAS UND PE
$321.98
83
$626.09
98
$1,254.78
81
$219.13
92
$153.04
48
$243.48
61
$1,321.74
83
$946.09
70
$2,660.87
74
$1,765.22
63
$0.00
0
$0.00
0
$0.00
0
$9,512.41
752
CV TOTAL PE
$161,417.13
$313,878.26
$629,064.35
$109,857.39
$76,725.80
$122,063.77
$662,631.88
$474,304.93
$1,333,982.61
$884,962.32
$0.00
$0.00
$0.00
$4,768,888.43
VENTAS TOTALES PE
$403,542.82
$784,695.65
$1,572,660.87
$274,643.48
$191,814.49
$305,159.42
$1,656,579.71
$1,185,762.32
$3,334,956.52
$2,212,405.80
$0.00
$0.00
$0.00
$11,922,221.08
spaguetti a la bolognesa
postre de mora italiano
flan racciatti
panacota
lasagna de la casa
polpettone
risoto funghi
ossobuco de ternera
TOTALES
Frmulas:
Costo Variable Unitario (CVU)
Venta Total
Porcentaje de Participacin (%PART.)
Costo Variable Total (CVT)
Margen de Contribucin Unitario (MCU)
Margen de Contribucin Ponderado (MCP)
Punto de Equilibrio en Unidades (PEunds)
Punto de Equilibrio en Ventas (PEventas)
Costo Variable Total Pto Equilibrio (CVTPE)
Punto de Equilibrio en Unidades PE unidades:
Costos Fijos
Margen de Contribucin Ponderado
Punto de Equilibrio en Unidades
Frmula
Costos Fijos
Margen de Contribucin Ponderado (MCP)
Punto de Equilibrio en Unidades
Unidades a Vender
Comprobacin del Problema (313)
Unidades a Vender
Costo Variable Total (CVT)
Costos Fijos Totales (CFT)
Costos Totales (CVT+CFT)
Ingresos Totales (PVU*Q)
Validacin (Ingresos - Egresos = 0)
PLATOS VENDIDOS
30
22
24
27
18
PRECIO DE VENTA
$25,000.00
$18,000.00
$22,000.00
$15,000.00
$17,000.00
4'500.000,00
$895,000.00
2,070,000.00
700,000.00
890,000.00
1'000.000,00
$2,965,000.00
UNIDADES VENDIDAS
38
45
37
42
22
28
38
32
34
29
212
unidades:
$2,965,000.00
$143,623.20
20.6442970217
PEunds = CF/MCP
$3,695,000.00
$11,826.45
312.44
313
313
$2,469,785.12
$3,695,000.00
$6,164,785.12
$6,169,462.81
$4,678
$19,500.00
$3,000.00
$4,000.00
$5,000.00
$20,000.00
$17,000.00
$45,000.00
$35,000.00
$161,372.00
$143,623.20
$143,623.20
$7,800.00
$1,200.00
$1,600.00
$2,000.00
$8,000.00
$6,800.00
$18,000.00
$14,000.00
480,000.00
VENTA TOTAL
$185,136.00
$360,000.00
%PART.
17.92%
21.23%
CV TOTAL
$1,948.80
$3,200.00
MCU
$2,923.20
$4,800.00
MCP
$523.97
$1,018.87
$721,500.00
$126,000.00
$88,000.00
$140,000.00
$760,000.00
$544,000.00
$1,530,000.00
$1,015,000.00
###
17.45%
19.81%
10.38%
13.21%
17.92%
15.09%
16.04%
13.68%
100.00%
$7,800.00 $11,700.00
$1,200.00
$1,800.00
$1,600.00
$2,400.00
$2,000.00
$3,000.00
$8,000.00 $12,000.00
$6,800.00 $10,200.00
$18,000.00 $27,000.00
$14,000.00 $21,000.00
$17,748.80 $96,823.20
$2,041.98
$356.60
$249.06
$396.23
$2,150.94
$1,539.62
$4,330.19
$2,872.64
$4,586.71
VTAS UND PE
56
66
55
62
32
41
56
47
50
43
313
$426,093.40
$74,411.32
$51,969.81
$82,679.25
$448,830.19
$321,267.92
$903,566.04
$599,424.53
$957,092.58
$1,065,233.49
$186,028.30
$129,924.53
$206,698.11
$1,122,075.47
$803,169.81
$2,258,915.09
$1,498,561.32
$2,392,731.45
Costos y Gastos:
Arrendamientos
Seguros
Mano de Obra
Total CF
Proyeccin de Ventas Mensuales
Periodo
Semana 1
Semana 2
Semana 3
Semana 4
Total Ventas
Resolucin punto 6b:
Costo Variable Unitario (CVU)
Costo Variable Unitario
Precio de Venta Unitario
Frmula
Precio de Venta Unitario (PVU)
Costo Variable Unitario (CVU) 45%
Costos Fijos CF:
Costos Fijos
Costos de Mano de Obra
Gastos Indirectos de Fabricacin
Frmula
Arrendamientos
Seguros
Mano de obra
Total CF
Margen de Contribucin MC:
Margen de Contribucin
Precio de Venta Unitario
Costo de Venta Unitario
Frmula
$1,268,000.00
$450,000.00
$2,400,000.00
$4,118,000.00
Unidades
2415
1722
2947
2884
9968
CVU
PVU
CVU = PVU * 45%
$16,500.00
$7,425.00
CF
CMO
GIF
CF = CMO + GIF
$1,268,000.00
$450,000.00
$2,400,000.00
$4,118,000.00
MC
PVu
Cvu
MC = PVu - CVu
$16,500.00
$7,425.00
$9,075.00
Unidades
2415
1722
2947
2884
CF
MC
PEunds
PEunds = CF/MC
$4,118,000.00
$9,075.00
453.7741
454
453.7741
$7,425.00
$3,369,272.69
$4,118,000.00
$7,487,272.69
$16,500.00
$7,487,272.65
$0.0
btiene con una produccin
por $7.487.272,65
de Ventas Mensuales Planteadas
740
$16,500.00
$7,425.00
$12,210,000.00
$5,494,500.00
$4,118,000.00
$2,597,500.00
PVU
$38,287.00
$21,546,952.00
$33,310,452.00
$0.00
CVU 45%
$17,229.15
$9,696,128.40
$14,989,703.40
$0.00
CVT
$41,608,397.25
$16,696,733,104.80
$44,174,655,919.80
$0.00
$60,912,997,421.85