EFECTOS EN LA VARIACION DEL PUNTO DE EQUILIBRIO

Punto de F / (P - V) Q Variaciones
equilibrio
100,000.00
0 30.00 10,000.00
20.00

100,000.00

A 30.00 10,000.00

20.00

100,000.00

B 30.00 10,000.00

20.00

100,000.00

C 30.00 10,000.00

20.00
 PUNTO DE EQUILIBRIO
F F
Q= $BE =
P-V (P - V)/P

100,000.00 10000.00 unidades 100,000.00

Q= = $BE = = S/ 300,000.00
30.00 20.00 30.00 20.00
30.00

CUADRO: Para mostrar los diferentes puntos hacia arriba y abajo del punto de equilibrio

Costo
Precio de Ingreso Costo Varible
Cantidad Costos Fijos Variable Costo Total Punto de equilibrio
venta Total Unitario
Total
700,000.00
30.00 0 0.00 100,000.00 20.00 0.00 100,000.00
600,000.00
30.00 2,500 75,000.00 100,000.00 20.00 50,000.00 150,000.00
500,000.00
30.00 5,000 150,000.00 100,000.00 20.00 100,000.00 200,000.00
400,000.00
30.00 7,500 225,000.00 100,000.00 20.00 150,000.00 250,000.00
300,000.00
2,500 30.00 10,000 300,000.00 100,000.00 20.00 200,000.00 300,000.00 2500
30.00 12,500 375,000.00 100,000.00 20.00 250,000.00 350,000.00 200,000.00

30.00 15,000 450,000.00 100,000.00 20.00 300,000.00 400,000.00 100,000.00

30.00 17,500 525,000.00 100,000.00 20.00 350,000.00 450,000.00 0.00

0 2,500 5,000 7,500 10,000 12,500 15,000 17,500 20,000
30.00 20,000 600,000.00 100,000.00 20.00 400,000.00 500,000.00
Ingreso Total Costos Fijos Costo Variable Total Costo Total
15,000 17,500 20,000

Costo Total
 PUNTO DE EQUILIBRIO
F F
Q= $BE =
P-V (P - V)/P

2,500.00 2,500.00
Q= = 500.00 Unid. $BE = = $5,000.00
10.00 5.00 10.00 5.00
10.00
CUADRO: Para mostrar los diferentes puntos hacia arriba y abajo del punto de equilibrio

Costo
Punto de equilibrio
Precio de
Cantidad Ingreso Total Costos Fijos Costo Varible Variable Costo Total 12,000.00
venta Unitario
Total
10,000.00
10.00 0 0.00 2,500.00 5.00 0.00 2,500.00
8,000.00
10.00 125 1,250.00 2,500.00 5.00 625.00 3,125.00
6,000.00
10.00 250 2,500.00 2,500.00 5.00 1,250.00 3,750.00
4,000.00
10.00 375 3,750.00 2,500.00 5.00 1,875.00 4,375.00
2,000.00
125 10.00 500 5,000.00 2,500.00 5.00 2,500.00 5,000.00
10.00 625 6,250.00 2,500.00 5.00 3,125.00 5,625.00 0.00
0 125 250 375 500 625 750 875 1,000
10.00 750 7,500.00 2,500.00 5.00 3,750.00 6,250.00 Ingreso Total Costos Fijos
10.00 875 8,750.00 2,500.00 5.00 4,375.00 6,875.00 Costo Variable Total Costo Total

10.00 1,000 10,000.00 2,500.00 5.00 5,000.00 7,500.00

 PUNTO DE EQUILIBRIO
F F
Q= $BE =
P-V (P - V)/P

8,000,000.00 8,000,000.00
Q= = 228,571 Unid. $BE = = $17,142,857
75.00 40.00 75.00 40.00
75.00
CUADRO: Para mostrar los diferentes puntos hacia arriba y abajo del punto de equilibrio

Costo
Precio de Costo Variable Punto de equilibrio
Cantidad Ingreso Total Costos Fijos Varible Costo Total
venta Total
Unitario
40,000,000
35,000,000
75 0 0 8,000,000 40 0 8,000,000
30,000,000
75 57,143 4,285,714 8,000,000 40 2,285,714 10,285,714
25,000,000
75 114,286 8,571,429 8,000,000 40 4,571,429 12,571,429 20,000,000
75 171,429 12,857,143 8,000,000 40 6,857,143 14,857,143 15,000,000

57,143 75 228,571 17,142,857 8,000,000 40 9,142,857 17,142,857 10,000,000

5,000,000
75 285,714 21,428,571 8,000,000 40 11,428,571 19,428,571
0
75 342,857 25,714,286 8,000,000 40 13,714,286 21,714,286 0 57,143 114,286 171,429 228,571 285,714 342,857 400,000 457,143

75 400,000 30,000,000 8,000,000 40 16,000,000 24,000,000 Ingreso Total Costos Fijos

Costo Variable Total Costo Total
75 457,143 34,285,714 8,000,000 40 18,285,714 26,285,714