INFORMACION PUNTO DE EQUILIBRIO EN TERMINOS DE VOLUMEN PUNTO DE EQUILIBRIO EN TERMINOS MONETARIOS COMPROBACION

PRECIO DE VENTA $ 20.00 MC= PV-CVU MC= $ 20.00 - $ 10.00 MC=PV-CVU $ 20.00 - $ 10.00 IT = CT INGRESOS TOTALES = COSTO TOTALES

COSTO VARIABLE POR UNIDAD $ 10.00 MC= MC= $ 10.00 MC= $ 10.00 PV*UV=CF+(CVU*UV) $ 20.00 * 5000 = $ 50,000.00 + $ 10.00 * 5000

COSTOS FIJOS $ 50,000.00 PE= CF/CM PE= $ 50,000.00 / $ 10.00 PE=CF/(CM/PV) $ 50,000.00 ( $ 10.00 / $ 20.00 ) $100,000.00 $ 50,000.00 + $ 50,000.00
PE= PE= 5000 PE= $ 50,000.00 / 0.5 $100,000.00 $ 100,000.00

PE= $ 100,000.00

INGRESOS
UNIDADES VENDIDAS COSTO TOTAL
VENTAS

0 $ 50,000.00 $0.00 Punto de Equilibrio gráfico ESTADO DE RESULTADOS

COSTO TOTAL INGRESOS VENTAS
1 $ 50,010.00 $20.00 $120,000.00 INGRESOS TOTALES $ 100,000.00

2 $ 50,020.00 $40.00 COTOS VARIABLES (-) $ 50,000.00

3 $ 50,030.00 $60.00 UTILIDAD BRUTAL $ 50,000.00

$100,000.00
4 $ 50,040.00 $80.00 COTOS FIJOS (-) $ 50,000.00

5 $ 50,050.00 $100.00 UTILIDAD NETA $ -

6 $ 50,060.00 $120.00 $80,000.00
7 $ 50,070.00 $140.00
8 $ 50,080.00 $160.00
9 $ 50,090.00 $180.00
$60,000.00
10 $ 50,100.00 $200.00
11 $ 50,110.00 $220.00
12 $ 50,120.00 $240.00
13 $ 50,130.00 $260.00
$40,000.00
14 $ 50,140.00 $280.00
15 $ 50,150.00 $300.00
16 $ 50,160.00 $320.00
17 $ 50,170.00 $340.00 $20,000.00
18 $ 50,180.00 $360.00
19 $ 50,190.00 $380.00
20 $ 50,200.00 $400.00
21 $ 50,210.00 $420.00 $-
22 $ 50,220.00 $440.00 0 1000 2000 3000 4000 5000 6000

23 $ 50,230.00 $460.00
24 $ 50,240.00 $480.00
25 $ 50,250.00 $500.00
26 $ 50,260.00 $520.00
27 $ 50,270.00 $540.00
28 $ 50,280.00 $560.00
29 $ 50,290.00 $580.00
30 $ 50,300.00 $600.00
31 $ 50,310.00 $620.00
32 $ 50,320.00 $640.00
33 $ 50,330.00 $660.00
34 $ 50,340.00 $680.00
35 $ 50,350.00 $700.00
36 $ 50,360.00 $720.00
37 $ 50,370.00 $740.00
38 $ 50,380.00 $760.00
39 $ 50,390.00 $780.00
40 $ 50,400.00 $800.00
41 $ 50,410.00 $820.00
42 $ 50,420.00 $840.00
43 $ 50,430.00 $860.00
44 $ 50,440.00 $880.00
45 $ 50,450.00 $900.00
46 $ 50,460.00 $920.00
47 $ 50,470.00 $940.00
48 $ 50,480.00 $960.00
49 $ 50,490.00 $980.00
50 $ 50,500.00 $1,000.00
51 $ 50,510.00 $1,020.00
52 $ 50,520.00 $1,040.00
53 $ 50,530.00 $1,060.00
54 $ 50,540.00 $1,080.00