Analisis de Costos Fijos mensuales de la empresa

I.

Honorarios, sueldos y prestaciones de los siguientes conceptos:

a.Personal directivo;

Director General
b.Personal tcnico;

Vendedores 3
c.Personal administrativo;

Administrador general
Contador
Secretaria

d.Cuota patronal del Seguro Social y del Instituto del Fondo Nacional de la Vivienda para los Trab
e.Prestaciones a que obliga la Ley Federal del Trabajo para el personal enunciado en los incisos a
II.

Depreciacin, mantenimiento y rentas de los siguientes conceptos:

a.RentadeEdificios y locales;
b.Equipos, muebles y enseres;
c.Depreciacin o renta, y operacin de vehculos, y
III.

Servicios de los siguientes conceptos:

a.Consultores, asesores, servicios y laboratorios, y

b.Estudios e investigaciones;
IV.

Gastos de oficina de los siguientes conceptos:

a.Papelera y tiles de escritorio;

b.Correos, fax, telfonos, telgrafos, radio;
c.Equipo de computacin;
d.Situacin de fondos;
e.Copias y duplicados;
f.Luz, gas y otros consumos, y
g.Gastos de la licitacin;
V.

Seguridad e higiene;

VI.

Seguros y fianzas, y

SUMAS

COSTO FIJO
###

COSTO VARIABLE UNITARIO

3861.98

CANTIDAD

COSTO FIJO TOTAL

COSTO FIJO
UNITARIO

0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29

$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00

#DIV/0!
$113,420.00
$56,710.00
$37,806.67
$28,355.00
$22,684.00
$18,903.33
$16,202.86
$14,177.50
$12,602.22
$11,342.00
$10,310.91
$9,451.67
$8,724.62
$8,101.43
$7,561.33
$7,088.75
$6,671.76
$6,301.11
$5,969.47
$5,671.00
$5,400.95
$5,155.45
$4,931.30
$4,725.83
$4,536.80
$4,362.31
$4,200.74
$4,050.71
$3,911.03

COSTO
VARIABLE
UNITARIO
ERROR EL COSTO VARIABLE UNITA

$0.00
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98

30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75

$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00

$3,780.67
$3,658.71
$3,544.38
$3,436.97
$3,335.88
$3,240.57
$3,150.56
$3,065.41
$2,984.74
$2,908.21
$2,835.50
$2,766.34
$2,700.48
$2,637.67
$2,577.73
$2,520.44
$2,465.65
$2,413.19
$2,362.92
$2,314.69
$2,268.40
$2,223.92
$2,181.15
$2,140.00
$2,100.37
$2,062.18
$2,025.36
$1,989.82
$1,955.52
$1,922.37
$1,890.33
$1,859.34
$1,829.35
$1,800.32
$1,772.19
$1,744.92
$1,718.48
$1,692.84
$1,667.94
$1,643.77
$1,620.29
$1,597.46
$1,575.28
$1,553.70
$1,532.70
$1,512.27

$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98

76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100

$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00
$113,420.00

$1,492.37
$1,472.99
$1,454.10
$1,435.70
$1,417.75
$1,400.25
$1,383.17
$1,366.51
$1,350.24
$1,334.35
$1,318.84
$1,303.68
$1,288.86
$1,274.38
$1,260.22
$1,246.37
$1,232.83
$1,219.57
$1,206.60
$1,193.89
$1,181.46
$1,169.28
$1,157.35
$1,145.66
$1,134.20

$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98
$3,861.98

es conceptos:

Analisis de Costos Variables

MENSUAL
91,120.00
a.Costodelflete(56unidades);

14,000.00

3 personas
18,000.00
9,000.00
7,000.00
5,600.00

al de la Vivienda para los Trabajadores;

13,400.00
onal enunciado en los incisos24,120.00
a., b., y c.;

ntes conceptos:

ptos:

nceptos:

b.Personal en carga y descarga;

9,700.00
5,000.00
1,200.00
3,500.00
1,200.00
1,200.00
3,400.00
700.00
900.00
500.00
500.00
200.00
600.00
3,000.00
5,000.00
### COSTO FIJO

c.

Autopista

costo por unidad/flete

d.Costo por unidad con IVA;

UNITARIO

PUNTO DE EQUILIBRIO
58.74 CANTIDAD

0.50

PRECIO DE
COSTO
COSTO
VENTA UNITARIO CONTRIBUCION
TOTAL
COSTO TOTAL
VARIABLE
(20 % DE
MARGINAL
UNITARIO
TOTAL
UTILIDAD
R EL COSTO VARIABLE UNITARIO NO SE MULTIPLICA POR LA CANTIDAD ESO SE HACE PARA COSTO VARIABLE TO

$0.00
#DIV/0!
$3,861.98 $117,281.98
$7,723.96
$60,571.98
$11,585.94
$41,668.65
$15,447.92
$32,216.98
$19,309.90
$26,545.98
$23,171.88
$22,765.31
$27,033.86
$20,064.84
$30,895.84
$18,039.48
$34,757.82
$16,464.20
$38,619.80
$15,203.98
$42,481.78
$14,172.89
$46,343.76
$13,313.65
$50,205.74
$12,586.60
$54,067.72
$11,963.41
$57,929.70
$11,423.31
$61,791.68
$10,950.73
$65,653.66
$10,533.74
$69,515.64
$10,163.09
$73,377.62
$9,831.45
$77,239.60
$9,532.98
$81,101.58
$9,262.93
$84,963.56
$9,017.43
$88,825.54
$8,793.28
$92,687.52
$8,587.81
$96,549.50
$8,398.78
$100,411.48
$8,224.29
$104,273.46
$8,062.72
$108,135.44
$7,912.69
$111,997.42
$7,773.01

$113,420.00
$117,281.98
$121,143.96
$125,005.94
$128,867.92
$132,729.90
$136,591.88
$140,453.86
$144,315.84
$148,177.82
$152,039.80
$155,901.78
$159,763.76
$163,625.74
$167,487.72
$171,349.70
$175,211.68
$179,073.66
$182,935.64
$186,797.62
$190,659.60
$194,521.58
$198,383.56
$202,245.54
$206,107.52
$209,969.50
$213,831.48
$217,693.46
$221,555.44
$225,417.42

$0.00
$5,792.97
$11,585.94
$17,378.91
$23,171.88
$28,964.85
$34,757.82
$40,550.79
$46,343.76
$52,136.73
$57,929.70
$63,722.67
$69,515.64
$75,308.61
$81,101.58
$86,894.55
$92,687.52
$98,480.49
$104,273.46
$110,066.43
$115,859.40
$121,652.37
$127,445.34
$133,238.31
$139,031.28
$144,824.25
$150,617.22
$156,410.19
$162,203.16
$167,996.13

$0.00
$1,930.99
$7,723.96
$13,516.93
$19,309.90
$25,102.87
$30,895.84
$36,688.81
$42,481.78
$48,274.75
$54,067.72
$59,860.69
$65,653.66
$71,446.63
$77,239.60
$83,032.57
$88,825.54
$94,618.51
$100,411.48
$106,204.45
$111,997.42
$117,790.39
$123,583.36
$129,376.33
$135,169.30
$140,962.27
$146,755.24
$152,548.21
$158,341.18
$164,134.15

$115,859.40
$119,721.38
$123,583.36
$127,445.34
$131,307.32
$135,169.30
$139,031.28
$142,893.26
$146,755.24
$150,617.22
$154,479.20
$158,341.18
$162,203.16
$166,065.14
$169,927.12
$173,789.10
$177,651.08
$181,513.06
$185,375.04
$189,237.02
$193,099.00
$196,960.98
$200,822.96
$204,684.94
$208,546.92
$212,408.90
$216,270.88
$220,132.86
$223,994.84
$227,856.82
$231,718.80
$235,580.78
$239,442.76
$243,304.74
$247,166.72
$251,028.70
$254,890.68
$258,752.66
$262,614.64
$266,476.62
$270,338.60
$274,200.58
$278,062.56
$281,924.54
$285,786.52
$289,648.50

$7,642.65
$7,520.69
$7,406.36
$7,298.95
$7,197.86
$7,102.55
$7,012.54
$6,927.39
$6,846.72
$6,770.19
$6,697.48
$6,628.32
$6,562.46
$6,499.65
$6,439.71
$6,382.42
$6,327.63
$6,275.17
$6,224.90
$6,176.67
$6,130.38
$6,085.90
$6,043.13
$6,001.98
$5,962.35
$5,924.16
$5,887.34
$5,851.80
$5,817.50
$5,784.35
$5,752.31
$5,721.32
$5,691.33
$5,662.30
$5,634.17
$5,606.90
$5,580.46
$5,554.82
$5,529.92
$5,505.75
$5,482.27
$5,459.44
$5,437.26
$5,415.68
$5,394.68
$5,374.25

$229,279.40
$233,141.38
$237,003.36
$240,865.34
$244,727.32
$248,589.30
$252,451.28
$256,313.26
$260,175.24
$264,037.22
$267,899.20
$271,761.18
$275,623.16
$279,485.14
$283,347.12
$287,209.10
$291,071.08
$294,933.06
$298,795.04
$302,657.02
$306,519.00
$310,380.98
$314,242.96
$318,104.94
$321,966.92
$325,828.90
$329,690.88
$333,552.86
$337,414.84
$341,276.82
$345,138.80
$349,000.78
$352,862.76
$356,724.74
$360,586.72
$364,448.70
$368,310.68
$372,172.66
$376,034.64
$379,896.62
$383,758.60
$387,620.58
$391,482.56
$395,344.54
$399,206.52
$403,068.50

$173,789.10
$179,582.07
$185,375.04
$191,168.01
$196,960.98
$202,753.95
$208,546.92
$214,339.89
$220,132.86
$225,925.83
$231,718.80
$237,511.77
$243,304.74
$249,097.71
$254,890.68
$260,683.65
$266,476.62
$272,269.59
$278,062.56
$283,855.53
$289,648.50
$295,441.47
$301,234.44
$307,027.41
$312,820.38
$318,613.35
$324,406.32
$330,199.29
$335,992.26
$341,785.23
$347,578.20
$353,371.17
$359,164.14
$364,957.11
$370,750.08
$376,543.05
$382,336.02
$388,128.99
$393,921.96
$399,714.93
$405,507.90
$411,300.87
$417,093.84
$422,886.81
$428,679.78
$434,472.75

$169,927.12
$175,720.09
$181,513.06
$187,306.03
$193,099.00
$198,891.97
$204,684.94
$210,477.91
$216,270.88
$222,063.85
$227,856.82
$233,649.79
$239,442.76
$245,235.73
$251,028.70
$256,821.67
$262,614.64
$268,407.61
$274,200.58
$279,993.55
$285,786.52
$291,579.49
$297,372.46
$303,165.43
$308,958.40
$314,751.37
$320,544.34
$326,337.31
$332,130.28
$337,923.25
$343,716.22
$349,509.19
$355,302.16
$361,095.13
$366,888.10
$372,681.07
$378,474.04
$384,267.01
$390,059.98
$395,852.95
$401,645.92
$407,438.89
$413,231.86
$419,024.83
$424,817.80
$430,610.77

$293,510.48
$297,372.46
$301,234.44
$305,096.42
$308,958.40
$312,820.38
$316,682.36
$320,544.34
$324,406.32
$328,268.30
$332,130.28
$335,992.26
$339,854.24
$343,716.22
$347,578.20
$351,440.18
$355,302.16
$359,164.14
$363,026.12
$366,888.10
$370,750.08
$374,612.06
$378,474.04
$382,336.02
$386,198.00

$5,354.35
$5,334.97
$5,316.08
$5,297.68
$5,279.73
$5,262.23
$5,245.15
$5,228.49
$5,212.22
$5,196.33
$5,180.82
$5,165.66
$5,150.84
$5,136.36
$5,122.20
$5,108.35
$5,094.81
$5,081.55
$5,068.58
$5,055.87
$5,043.44
$5,031.26
$5,019.33
$5,007.64
$4,996.18

$406,930.48
$410,792.46
$414,654.44
$418,516.42
$422,378.40
$426,240.38
$430,102.36
$433,964.34
$437,826.32
$441,688.30
$445,550.28
$449,412.26
$453,274.24
$457,136.22
$460,998.20
$464,860.18
$468,722.16
$472,584.14
$476,446.12
$480,308.10
$484,170.08
$488,032.06
$491,894.04
$495,756.02
$499,618.00

$440,265.72
$446,058.69
$451,851.66
$457,644.63
$463,437.60
$469,230.57
$475,023.54
$480,816.51
$486,609.48
$492,402.45
$498,195.42
$503,988.39
$509,781.36
$515,574.33
$521,367.30
$527,160.27
$532,953.24
$538,746.21
$544,539.18
$550,332.15
$556,125.12
$561,918.09
$567,711.06
$573,504.03
$579,297.00

$436,403.74
$442,196.71
$447,989.68
$453,782.65
$459,575.62
$465,368.59
$471,161.56
$476,954.53
$482,747.50
$488,540.47
$494,333.44
$500,126.41
$505,919.38
$511,712.35
$517,505.32
$523,298.29
$529,091.26
$534,884.23
$540,677.20
$546,470.17
$552,263.14
$558,056.11
$563,849.08
$569,642.05
$575,435.02

5500

1200
500
128.57

3733.41

3861.98

1
290.64
2
1156.5
3 3218.46
4597.8
4
7313.88

###

COSTO FIJO
TOTAL CONTRIBUCI
ON
E HACE PARAMARGINAL
COSTO VARIABLE TOTAL

PUNTO DE EQUILIBRIO
113,420.00
111,489.01
105,696.04
99,903.07
94,110.10
88,317.13
82,524.16
76,731.19
70,938.22
65,145.25
59,352.28
53,559.31
47,766.34
41,973.37
36,180.40
30,387.43
24,594.46
18,801.49
13,008.52
7,215.55
1,422.58
-4,370.39
-10,163.36
-15,956.33
-21,749.30
-27,542.27
-33,335.24
-39,128.21
-44,921.18
-50,714.15

$700,000.00

$600,000.00

$500,000.00

###

$400,000.00

$300,000.00

$200,000.00

-56,507.12
-62,300.09
-68,093.06
-73,886.03
-79,679.00
-85,471.97
-91,264.94
-97,057.91
-102,850.88
-108,643.85
-114,436.82
-120,229.79
-126,022.76
-131,815.73
-137,608.70
-143,401.67
-149,194.64
-154,987.61
-160,780.58
-166,573.55
-172,366.52
-178,159.49
-183,952.46
-189,745.43
-195,538.40
-201,331.37
-207,124.34
-212,917.31
-218,710.28
-224,503.25
-230,296.22
-236,089.19
-241,882.16
-247,675.13
-253,468.10
-259,261.07
-265,054.04
-270,847.01
-276,639.98
-282,432.95
-288,225.92
-294,018.89
-299,811.86
-305,604.83
-311,397.80
-317,190.77

$200,000.00

$100,000.00

$0.00

0 1 2 3 4 5 6 7 8 9101112131415161718192021222324252627282930

-322,983.74
-328,776.71
-334,569.68
-340,362.65
-346,155.62
-351,948.59
-357,741.56
-363,534.53
-369,327.50
-375,120.47
-380,913.44
-386,706.41
-392,499.38
-398,292.35
-404,085.32
-409,878.29
-415,671.26
-421,464.23
-427,257.20
-433,050.17
-438,843.14
-444,636.11
-450,429.08
-456,222.05
-462,015.02

MEDIDAS CM
100
200
400
500

10
20
40
50

RADIO
AREA
0.05
0.1
0.2
0.25

14
14
14
14

CANTIDAD
224
112
56
44.8

UILIBRIO

718192021222324252627282930313233343536373839404142434445464748495051525354555657585960616263646566676869707172737475767778798
Produccion

Ventas
Costo Fijo
Costo Total
Costos Variables

869707172737475767778798081828384858687888990919293949596979899
100