UBICACIÓN COSTOS FIJOS POR AÑO COSTOS VARIABLES POR UNIDAD

A 150000 52
B 200000 48
C 180000 58
D 210000 44

¿Dónde debe ubicarse la nueva instalacion en funcion

de los costos?

INCREMENTO 2,000.00

Q CTA CTB
0.00 150,000.00 200,000.00
2,000.00 254,000.00 296,000.00
4,000.00 358,000.00 392,000.00
6,000.00 462,000.00 488,000.00
8,000.00 566,000.00 584,000.00
10,000.00 670,000.00 680,000.00
12,000.00 774,000.00 776,000.00
14,000.00 878,000.00 872,000.00
16,000.00 982,000.00 968,000.00
18,000.00 1,086,000.00 1,064,000.00
20,000.00 1,190,000.00 1,160,000.00
22,000.00 1,294,000.00 1,256,000.00
24,000.00 1,398,000.00 1,352,000.00

(CT A ) (CT D)

150 000+ 52Q= 210000+44Q

52Q-44Q= 210000-150000
8Q=60000
Q= 7500

SI Q<7500 ELEGIR A
SI Q>7500 ELEGIR D
RIABLES POR UNIDAD
LOCALIZ
52 1,800,000.00
48
58 1,600,000.00
44
1,400,000.00

CT=CF+CV*Q 1,200,000.00

1,000,000.00

COSTO TOTAL
800,000.00

CTC CTD
600,000.00
180,000.00 210,000.00 A
ENTRE 0 Y 7500
296,000.00 298,000.00
400,000.00
412,000.00 386,000.00
528,000.00 474,000.00
200,000.00
644,000.00 562,000.00
760,000.00 650,000.00
0.00
876,000.00 738,000.00
00 00 00 00
992,000.00 826,000.00 0. 00. 00. 00.
0 0 0
2, 4, 6,
1,108,000.00 914,000.00
1,224,000.00 1,002,000.00
1,340,000.00 1,090,000.00
1,456,000.00 1,178,000.00
1,572,000.00 1,266,000.00

(CT A ) (CT B)

150 000+ 52Q= 200000+48Q

52Q-48Q= 200000-150000
4Q=50000
Q= 125000

SI Q<12500 ELEGIR A
SI Q>12500 ELEGIR B
 LOCALIZACION POR PUNTO DE EQUILIBRIO
0.00

0.00

0.00

0.00 D
ENTRE 7500
Y 12500
0.00
CT
A
CT
0.00 B
CTC

0.00 B CT
D
ENTRE 12500 Y 24000
0.00

0.00

0.00
00 00 00 00 00 00 00 00 00 00 00 00 00
0. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00.
0 0 0 0 ,0 ,0 ,0 ,0 ,0 ,0 ,0 ,0
2, 4, 6, 8, 10 12 14 16 18 20 22 24