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    6 views10 pages

    Converted 3

    Uploaded by

    Cristopher Huaraj Meza

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 10

    Economía

    Ejercicios de Punto de Equilibrio


    Dr. Jorge Luis Flores Bravo

    DATOS: DATOS:
    Ventas = 20,000 Unidades Ventas =
    CVu = 16.00 Costo Variable Unitario CVu =
    C.F. = 50,000.00 Costo Fijo C.F. =
    V.Vta.u = 20.00 Valor de Venta Unitario V.Vta.u =
    5,000
    8.00
    15,000.00
    12.00
    Punto de Equilib
    CONCEPTO CANTIDAD V. UNIT. VALOR TOTAL

    VENTAS 20,000 X 20.00 = 400,000.00


    COSTO VARIABLE 20,000 X 16.00 = 320,000.00
    MARGEN CONTRIBUCIÒN = M.C. 4.00 80,000.00
    C.F. -50,000.00
    UT. 30,000.00

    Método Matematico / Algebraico.

    C.F. 50,000.00 50,000.00


    P.E. S/. = =
    1 - (CV / VTAS) 1 - (320,000 / 400,000) 1 - 0.80
    C.F. 50,000.00 50,000.00
    P.E. U/. = = =
    V.VTAu - C.V.u 20 - 16 4.00

    Método del Tanteo


    CANT. V. VTA u C.V. u C.V. +
    20,000 20.00 16.00 320,000.00 +
    15,000 20.00 16.00 240,000.00 +
    12,500 20.00 16.00 200,000.00 +
    12,000 20.00 16.00 192,000.00 +
    10,000 20.00 16.00 160,000.00 +
    de Equilibrio
    Razón del Margen de Contribución
    % M.C. R.M.C. DATOS:
    Ventas Unidades = 20,000 Unidades
    100.00 CVu = 16.00
    80.00 C.F. = 50,000.00
    20.00 0.20 V.Vta.u = 20.00

    P.E. u = 12,500.00 X
    Soles V. VTA. U. = 20.00
    50,000.00 P.E. S/. = 250,000.00
    = 250,000.00
    0.20

    Unidades
    12,500.00

    C.F = C.T VENTAS UT. / PER


    50,000.00 = 370,000.00 400,000.00 30,000.00
    50,000.00 = 290,000.00 300,000.00 10,000.00
    50,000.00 = 250,000.00 250,000.00 0.00
    50,000.00 = 242,000.00 240,000.00 -2,000.00
    50,000.00 = 210,000.00 200,000.00 -10,000.00
    Unidades
    CONCEPTO CANT. V. UNIT.

    VENTAS 5,000 X 12.00


    COSTO VARIABLE 5,000 X 8.00
    MARGEN CONTRIBUCIÒN 4.00

    C.F. 15,000.00
    P.E. S/. = 1 - (CV / VTAS)
    = 1 - ( 40,000 / 60,000)

    C.F. 15,000.00
    P.E. U/. = =
    V.VTAu - C.V.u 12 - 8

    CANT. V. VTA u C.V. u


    5,000 12.00 8.00
    4,250 12.00 8.00
    3,750 12.00 8.00
    3,500 12.00 8.00
    3,000 12.00 8.00
    TOTAL % M.C.

    = 60,000.00 100.00
    = 40,000.00 66.67
    20,000.00 33.33
    C.F. 15,000.00
    UT. 5,000.00

    15,000.00 15,000.00
    = = =
    1 - 0.6667 0.33

    15,000.00
    = = 3,750.00 u
    4.00

    C.V. + C.F =
    40,000.00 + 15,000.00 =
    34,000.00 + 15,000.00 =
    30,000.00 + 15,000.00 =
    28,000.00 + 15,000.00 =
    24,000.00 + 15,000.00 =
    R.M.C. P.E. u = 3,750.00 X
    V. VTA. U. = 12.00
    0.33 P.E. S/. = 45,000.00

    S/.

    45,000.00

    C.T VENTAS UT. / PER


    55,000.00 60,000.00 5,000.00
    49,000.00 51,000.00 2,000.00
    45,000.00 45,000.00 0.00
    43,000.00 42,000.00 -1,000.00
    39,000.00 36,000.00 -3,000.00

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