COSTO FIJOS 12,500

VALOR VENTA UNIDAD 50

COSTO VARIABLE 25
PUNTO DE EQUILIBRIO 500 unidades a vender Punto de equ
UNIDADES VENTAS COSTOS UTILIDADES VENTAS COSTOS
50 2,500 13,750 - 11,250 50,000
100 5,000 15,000 - 10,000
150 7,500 16,250 - 8,750 40,000
200 10,000 17,500 - 7,500
250 12,500 18,750 - 6,250 30,000

300 15,000 20,000 - 5,000

20,000
350 17,500 21,250 - 3,750
400 20,000 22,500 - 2,500 10,000
450 22,500 23,750 - 1,250
500 25,000 25,000 - -
50 100 150 200 250 300 350 400
550 27,500 26,250 1,250
600 30,000 27,500 2,500 -10,000

650 32,500 28,750 3,750

-20,000
700 35,000 30,000 5,000
750 37,500 31,250 6,250
 Punto de equilibrio
VENTAS COSTOS UTILIDADES

150 200 250 300 350 400 450 500 550 600 650 700 750
COSTO FIJOS 40,000
VALOR VENTA UNIDAD 60
COSTO VARIABLE 20
PUNTO DE EQUILIBRIO 1,000 UNIDADES

UNIDADES VENTAS COSTOS UTILIDADES

100 6,000 42,000 - 36,000
Chart Title
200 12,000 44,000 - 32,000 100,000
300 18,000 46,000 - 28,000 80,000
400 24,000 48,000 - 24,000 60,000
500 30,000 50,000 - 20,000
40,000
600 36,000 52,000 - 16,000
20,000
700 42,000 54,000 - 12,000
800 48,000 56,000 - 8,000 -
0 0 0 0 0 0 0 0 0 0
900 54,000 58,000 - 4,000 -20,000 10 20 30 40 50 60 70 80 90
1,
00
1,000 60,000 60,000 - -40,000
1,100 66,000 62,000 4,000 -60,000
1,200 72,000 64,000 8,000
1,300 78,000 66,000 12,000 VENTAS COSTOS U
1,400 84,000 68,000 16,000
1,500 90,000 70,000 20,000

808
 Chart Title

0 0 0 0 0 0 0 0 0 0 0 0
40 50 60 70 80 90 00 ,10 ,20 ,30 ,40 ,50
1, 1 1 1 1 1

VENTAS COSTOS UTILIDADES

 EJERCICIO 1
COSTO FIJOS 2,500,000
VALOR VENTA UNIDAD 25,000
COSTO VARIABLE 17,000 PUNTO D
PUNTO DE EQUILIBRIO 313 Unidades a vender
30,000,000

UNIDADES VENTAS COSTOS UTILIDADES 25,000,000

100 2,500,000 4,200,000 - 1,700,000
20,000,000
200 5,000,000 5,900,000 - 900,000
300 7,500,000 7,600,000 - 100,000 15,000,000
400 10,000,000 9,300,000 700,000 10,000,000
500 12,500,000 11,000,000 1,500,000
600 5,000,000
15,000,000 12,700,000 2,300,000
700 17,500,000 14,400,000 3,100,000 -
100 200 300 400
800 20,000,000 16,100,000 3,900,000
-5,000,000
900 22,500,000 17,800,000 4,700,000
1,000 25,000,000 19,500,000 5,500,000 VENTAS

EJERCICIO 2
COSTO FIJOS 75,000
VALOR VENTA UNIDAD 80
COSTO VARIABLE 45 PUNTO D
PUNTO DE EQUILIBRIO 2,143 Unidades a vender
VENTAS
200,000,000
UNIDADES VENTAS COSTOS UTILIDADES
180,000,000
100 7,500,000 79,500 7,420,500 160,000,000
200 15,000,000 84,000 14,916,000 140,000,000
300 22,500,000 88,500 22,411,500 120,000,000
400 30,000,000 93,000 29,907,000 100,000,000
500 37,500,000 97,500 37,402,500 80,000,000
600 60,000,000
45,000,000 102,000 44,898,000
40,000,000
700 52,500,000 106,500 52,393,500 20,000,000
800 60,000,000 111,000 59,889,000 -
900 67,500,000 115,500 67,384,500 0 0 0 0 0
10 30 50 70 90
1,000 75,000,000 120,000 74,880,000
1,100 82,500,000 124,500 82,375,500
1,200 90,000,000 129,000 89,871,000
1,300 97,500,000 133,500 97,366,500
1,400 105,000,000 138,000 104,862,000
1,500 112,500,000 142,500 112,357,500
1,600 120,000,000 147,000 119,853,000
1,700 127,500,000 151,500 127,348,500
1,800 135,000,000 156,000 134,844,000
1,900 142,500,000 160,500 142,339,500
2,000 150,000,000 165,000 149,835,000
2,100 157,500,000 169,500 157,330,500
2,200 165,000,000 174,000 164,826,000
 2,300 172,500,000 178,500 172,321,500
2,400 180,000,000 183,000 179,817,000
2,500 187,500,000 187,500 187,312,500

EJERCICIO 3
COSTO FIJOS 840,000
VALOR VENTA UNIDAD 15,000
COSTO VARIABLE 11,000
PUNTO D
PUNTO DE EQUILIBRIO 210 Unidades a vender 16,000,000
14,000,000
UNIDADES VENTAS COSTOS UTILIDADES 12,000,000
100 1,500,000 1,940,000 - 440,000 10,000,000
200 3,000,000 3,040,000 - 40,000 8,000,000
300 4,500,000 4,140,000 360,000
6,000,000
400 6,000,000 5,240,000 760,000
4,000,000
500 7,500,000 6,340,000 1,160,000
2,000,000
600 9,000,000 7,440,000 1,560,000
700 10,500,000 8,540,000 1,960,000 -
100 200 300 40
800 12,000,000 9,640,000 2,360,000 -2,000,000
900 13,500,000 10,740,000 2,760,000 VENTAS
1,000 15,000,000 11,840,000 3,160,000
 PUNTO DE EQUILIBRIO
000

000

000

000

000

000

-
100 200 300 400 500 600 700 800 900 1,000
000

VENTAS COSTOS UTILIDADES

PUNTO DE EQUILIBRIO
VENTAS COSTOS UTILIDADES
00,000
00,000
00,000
00,000
00,000
00,000
00,000
00,000
00,000
00,000
-
0 0 0 0 0 0 0 0 0 0 0 0 0
10 30 50 70 90 10 30 50 70 90 10 30 50
1, 1, 1, 1, 1, 2, 2, 2,
 PUNTO DE EQUILIBRIO
000,000
000,000
000,000
000,000
000,000
000,000
000,000
000,000
-
100 200 300 400 500 600 700 800 900 1,000
000,000

VENTAS COSTOS UTILIDADES