PUNTO DE EQUILIBRIO SEGÚN LIBRO

CÁLCULO DEL PUNTO DE EQUILIBRIO

UNITARIOS CF/(CV-P)
C.F. $0.80
C.V. $1.20
T.ING. $2.00

VALOR
C.F. $60,000.00
C.V. $40,000.00
T.ING. $100,000.00 50,000 UNIDADES
 C.F. $60,000.00 Unidades Total Costo Costos Total Total
C.V. $0.80 Vendidas Variables Fijos Costos Ingresos
T.I $2.00 $60,000.00 $60,000.00 $0.00
Apalanca.Op 20,000 $16,000.00 $60,000.00 $76,000.00 $40,000.00
30,000 $24,000.00 $60,000.00 $84,000.00 $60,000.00
50,000 $40,000.00 $60,000.00 $100,000.00 $100,000.00
60,000 $48,000.00 $60,000.00 $108,000.00 $120,000.00
90,000 $72,000.00 $60,000.00 $132,000.00 $180,000.00
100,000 $80,000.00 $60,000.00 $140,000.00 $200,000.00
 Utilidad
(Pérdida)
($60,000.00)
($36,000.00)
($24,000.00)
$0.00 BE/P:E:
$12,000.00
$48,000.00
$60,000.00
C.F. $12,000.00 Unidades Total Costo Costos Total Total
C.V. $1.60 Vendidas Variables Fijos Costos Ingresos
T.I $2.00 $12,000.00 $12,000.00
20,000 $32,000.00 $12,000.00 $44,000.00 $40,000.00
30,000 $48,000.00 $12,000.00 $60,000.00 $60,000.00
40,000 $64,000.00 $12,000.00 $76,000.00 $80,000.00
60,000 $96,000.00 $12,000.00 $108,000.00 $120,000.00
$30,000.00 80,000 $128,000.00 $12,000.00 $140,000.00 $160,000.00
100,000 $160,000.00 $12,000.00 $172,000.00 $200,000.00
 Utilidad
(Pérdida)
($12,000.00)
($4,000.00)
$0.00
$4,000.00
$12,000.00
$20,000.00
$28,000.00
Unidades Utilidad Utilidad
Vendidas (Pérdida) (Pérdida)

C.F.
C.V.
P DOL-CAMBIOS PORCENTUALES
APALANCADA

DOL-ALGEBRAICA
APALANCACADA
´Q * (P-CV)

CONSERVADORA
´Q * (P-CV)
 DOL-CAMBIOS PORCENTUALES
APALANCADA
$0.00 #DIV/0!
$0.00 ###

- #DIV/0!
-

DOL-ALGEBRAICA
APALANCACADA
´Q * (P-CV)
- $0.00
´Q * (P-CV)
- $0.00

CONSERVADORA
´Q * (P-CV)
- $0.00
´Q * (P-CV)
- $0.00
OL-CAMBIOS PORCENTUALES
CONSERVADORA

DOL-ALGEBRAICA

´=((Q*(P-CV))

´=((Q*(P-CV))
OL-CAMBIOS PORCENTUALES
CONSERVADORA
$0.00 #DIV/0!
$0.00 #DIV/0!

- #DIV/0!
-

DOL-ALGEBRAICA

´=((Q*(P-CV))
$0.00 #DIV/0!
´=((Q*(P-CV)) - CF$)
$0.00

´=((Q*(P-CV))
$0.00 #DIV/0!
´=((Q*(P-CV)) - CF$)
$0.00