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Costos Ejemplo
Costos Ejemplo
1
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PV
=
=
=
CVU
MCU =
PVn
CVUt
MCU =
CFt
CFt
CF
2a
2b
3a
3c
30 x (1-0.3)
$30.00 x 0.70
$
21.00
$
$
$
$
$
21.00
7.15
$ 500,000.00
$ 3,000,000.00 Pago por adelantado
$ 3,500,000.00
2 a)
PE u =
PE u =
$ 3,500,000.00
$
13.85
PE u =
3.15
2 b)
PE u =
PE u =
Us
2 a)
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
100,000
110,000
120,000
130,000
140,000
150,000
160,000
170,000
180,000
190,000
200,000
210,000
220,000
230,000
240,000
250,000
252,708
260,000
$ 5,500,000.00
$
13.85
Regresar al punto 1)
Utilidad Operativa
-$
3,361,500.00
-$
3,223,000.00
-$
3,084,500.00
-$
2,946,000.00
-$
2,807,500.00
-$
2,669,000.00
-$
2,530,500.00
-$
2,392,000.00
-$
2,253,500.00
-$
2,115,000.00
-$
1,976,500.00
-$
1,838,000.00
-$
1,699,500.00
-$
1,561,000.00
-$
1,422,500.00
-$
1,284,000.00
-$
1,145,500.00
-$
1,007,000.00
-$
868,500.00
-$
730,000.00
-$
591,500.00
-$
453,000.00
-$
314,500.00
-$
176,000.00
-$
37,500.00
$
$
101,000.00
$9,000,000.00
$8,900,000.00
$8,800,000.00
$8,700,000.00
$8,600,000.00
$8,500,000.00
$8,400,000.00
$8,300,000.00
$8,200,000.00
$8,100,000.00
$8,000,000.00
$7,900,000.00
$7,800,000.00
$7,700,000.00
$7,600,000.00
$7,500,000.00
$7,400,000.00
$7,300,000.00
$7,200,000.00
$7,100,000.00
$7,000,000.00
$6,900,000.00
$6,800,000.00
$6,700,000.00
$6,600,000.00
$6,500,000.00
$6,400,000.00
$6,300,000.00
$6,200,000.00
$6,100,000.00
$6,000,000.00
$5,900,000.00
$5,800,000.00
$5,700,000.00
$5,600,000.00
$5,500,000.00
$5,400,000.00
$5,300,000.00
$5,200,000.00
$5,100,000.00
$5,000,000.00
$4,900,000.00
$4,800,000.00
$4,700,000.00
$4,600,000.00
$4,500,000.00
$4,400,000.00
$4,300,000.00
$4,200,000.00
$4,100,000.00
$4,000,000.00
$3,900,000.00
$3,800,000.00
$3,700,000.00
$3,600,000.00
$3,500,000.00
$3,400,000.00
$3,300,000.00
$3,200,000.00
$3,100,000.00
$3,000,000.00
$2,900,000.00
$2,800,000.00
$2,700,000.00
$2,600,000.00
$2,500,000.00
$2,400,000.00
$2,300,000.00
$2,200,000.00
$2,100,000.00
$2,000,000.00
$1,900,000.00
$1,800,000.00
$1,700,000.00
$1,600,000.00
$1,500,000.00
$1,400,000.00
$1,300,000.00
$1,200,000.00
$1,100,000.00
$1,000,000.00
$900,000.00
$800,000.00
270,000
280,000
290,000
300,000
310,000
320,000
330,000
340,000
350,000
360,000
370,000
380,000
390,000
397,112
400,000
410,000
2 b)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
21.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
7.15
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,930,500.00
2,002,000.00
2,073,500.00
2,145,000.00
2,216,500.00
2,288,000.00
2,359,500.00
2,431,000.00
2,502,500.00
2,574,000.00
2,645,500.00
2,717,000.00
2,788,500.00
2,839,350.18
2,860,000.00
2,931,500.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
3,500,000.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
5,670,000.00
5,880,000.00
6,090,000.00
6,300,000.00
6,510,000.00
6,720,000.00
6,930,000.00
7,140,000.00
7,350,000.00
7,560,000.00
7,770,000.00
7,980,000.00
8,190,000.00
8,339,350.18
8,400,000.00
8,610,000.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
5,430,500.00
5,502,000.00
5,573,500.00
5,645,000.00
5,716,500.00
5,788,000.00
5,859,500.00
5,931,000.00
6,002,500.00
6,074,000.00
6,145,500.00
6,217,000.00
6,288,500.00
6,339,350.18
6,360,000.00
6,431,500.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
239,500.00
378,000.00
516,500.00
655,000.00
793,500.00
932,000.00
1,070,500.00
1,209,000.00
1,347,500.00
1,486,000.00
1,624,500.00
1,763,000.00
1,901,500.00
2,000,000.00
2,040,000.00
2,178,500.00
$1,000,000.00
$900,000.00
$800,000.00
$700,000.00
$600,000.00
$500,000.00
$400,000.00
$300,000.00
$200,000.00
$100,000.00
$-$100,000.00
-$200,000.00
-$300,000.00
-$400,000.00
-$500,000.00
-$600,000.00
-$700,000.00
-$800,000.00
-$900,000.00
-$1,000,000.00
-$1,100,000.00
-$1,200,000.00
-$1,300,000.00
-$1,400,000.00
-$1,500,000.00
-$1,600,000.00
-$1,700,000.00
-$1,800,000.00
-$1,900,000.00
-$2,000,000.00
-$2,100,000.00
-$2,200,000.00
-$2,300,000.00
-$2,400,000.00
-$2,500,000.00
-$2,600,000.00
-$2,700,000.00
-$2,800,000.00
-$2,900,000.00
-$3,000,000.00
-$3,100,000.00
-$3,200,000.00
-$3,300,000.00
-$3,400,000.00
-$3,500,000.00
-$3,600,000.00
-$3,700,000.00
-$3,800,000.00
-$3,900,000.00
-$4,000,000.00
3 a)
PV =
PV =
= 30 * (1-0.20)
= 30 * 0.80
$
24.00
CVU
MCU =
MCU =
PVn
CVUt
$
$
$
24.00
7.60
3.60
CFt
CFt
PE u =
CF
$ 500,000.00
$ 3,000,000.00 Pago por adelantado
$ 3,500,000.00
PE u =
$ 3,500,000.00
$
16.40
PE u =
$
$
$
PE u =
PE u =
PV =
= 40 * (1-0.30)
= 40 * 0.70
PV =
28.00
CVU
MCU =
PVn
CVUt
MCU =
CFt
CFt
CF
$
$
$
$
$
28.00
8.20
$ 500,000.00
$ 3,000,000.00 Pago por adelantado
$ 3,500,000.00
$ 5,500,000.00
$
16.40
PE u =
PE u =
$ 3,500,000.00
$
19.80
PE u =
$
$
$
PE u =
PE u =
$ 5,500,000.00
$
19.80
277778
Supuesto
2a
3a
3b
Supuesto
2b
3b
3b
PE u
$
$
$
Costo Variable Margen de
Precio de Venta Unitario total
Contribución Unitario Costo Variable total
Ingresos
(PV)
(CVU ó CVUt)
(MCU)
(CV ó CVt)
Costo Fijo total (CF ó CFt) Totales (CT)
252,708 $
21.00 $
7.15 $
13.85
1806859.21 $
3,500,000.00 5306859.21
213,415 $
24.00 $
7.60 $
16.40
1621951.22 $
3,500,000.00 5121951.22
176,768 $
28.00 $
8.20 $
19.80
1449494.95 $
3,500,000.00 4949494.95
PE u
$
$
$
Costo Variable
Precio de Venta Unitario total
$12,000,000.00 (PV)
Us
(CVU ó CVUt)
Costo Variable
total (CV ó CVt)
Título
gráfico
Costo
Fijodel
total
(CF ó CFt)
Ingresos Totales (CT)
Utilidad Operativa