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Si Ut=0 X
Si X=0 Ut
Ut=Pr(x)-(CV(x)+CF)
0= 6(x)+2(x)-150,000
4(x)-150000
X= 150000/4
X= 37,500.00
Ut=Pr(x)-(CV(x)+CF) -150,000.00
Ut= -150,000.00
Punto Equilibrio
X=CF/Pr-Cvu
Antes ISR y PTU
X=CF+Ut/Pr-Cvu
Despues de ISR y PTU
X=CF+Ut/1-t/Pr-Cvu
650,000.00
162,500.00
4.00
Capital 150000
Pasivo 15% 22500
15%
Activo 172500
20%
Ut 34500
T= 45%
6.8
4.5
2.25
CMg % 13.55