Documente Academic
Documente Profesional
Documente Cultură
S/.
S/.
S/.
50,000.00
12.50
17.00
Punto de Equilibrio
11112 Unidades
Unidades vs Utilidad
Costo fijo
Costo fijo total
unitario
Costo variable
total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
2 puntos
S/.
S/.
S/.
S/.
S/.
5.00
4.17
3.33
2.50
2.00
125,000.00
150,000.00
187,500.00
250,000.00
312,500.00
Costo
variable
unitario
S/. 12.50
S/. 12.50
S/. 12.50
S/. 12.50
S/. 12.50
Costo total
S/.
S/.
S/.
S/.
S/.
175,000.00
200,000.00
237,500.00
300,000.00
362,500.00
Costo total
unitario
S/.
S/.
S/.
S/.
S/.
17.50
16.67
15.83
15.00
14.50
Utilidad o
prdida
S/. -5,000.00
S/. 4,000.00
S/. 17,500.00
S/. 40,000.00
S/. 62,500.00
S/.75,000.00
S/.65,000.00
S/.62,500.00
S/.55,000.00
S/.45,000.00
S/.40,000.00
S/.35,000.00
S/.25,000.00
S/.17,500.00
S/.15,000.00
S/.5,000.00
10,000
S/.(5,000.00) S/.(5,000.00)
S/.(15,000.00)
S/.4,000.00
12,000
15,000
20,000
25,000
2,000,000.00
2,000,000.00
2,000,000.00
4,000,000.00
4,000,000.00
4,000,000.00
S/.
S/.
S/.
S/.
2,000,000.00
4,000,000.00
13.50
15.00
Costo fijo
unitario
S/.
S/.
S/.
S/.
S/.
S/.
3 puntos
1.33
1.11
0.80
1.33
1.00
0.80
Costo variable
total
S/.
S/.
S/.
S/.
S/.
S/.
20,250,000.00
24,300,000.00
33,750,000.00
40,500,000.00
54,000,000.00
67,500,000.00
Costo
variable
unitario
S/.
13.50
S/.
13.50
S/.
13.50
S/.
13.50
S/.
13.50
S/.
13.50
Costo total
S/.
S/.
S/.
S/.
S/.
S/.
22,250,000.00
26,300,000.00
35,750,000.00
44,500,000.00
58,000,000.00
71,500,000.00
Costo total
unitario
S/.
S/.
S/.
S/.
S/.
S/.
14.83
14.61
14.30
14.83
14.50
14.30
Utilidad o
prdida
S/. 250,000.00
S/. 700,000.00
S/. 1,750,000.00
S/. 500,000.00
S/. 2,000,000.00
S/. 3,500,000.00
03. LA EMPRESA COSPRE FABRIC DURANTE EL MES DE MARZO PR = 13,500 UNIDADES; TIENE CF =
35,000 ; SU MC = 3.00. CALCULAR LA UTILIDAD OBTENIDA
PRODUCCIN (Unidades)
Costo Fijo
Margen de Contribucin
S/.
S/.
13,500
35,000.00
3.00
UTILIDAD OBTENIDA
S/. 5,500.00
2 puntos
04. LA EMPRESA COSPRE QUIERE CALCULAR EL PVU AL QUE DEBE VENDER SUS PRODUCTOS.
TIENE COSTOS FIJOS MENSUALES POR 5,800 Y SU CVU ES DE 2.20. QUIERE LOGRAR CON LA
VENTA DE 21,000 UNIDADES UN BENEFICIO DEL 20% DEL MONTO DE VENTAS (INGRESOS).
ADEMS, CALCULAR EL MC Y LA UTILIDAD OPERATIVA
3 puntos
PVU*Q - CVU*Q = U + CF
CF
CVU
PRODUCCIN
BENEFICIO (U)
S/.
S/.
5,800.00
2.20
21,000
20%
PVU
MC
UO
3.10
0.90
13000
-->
U = PVU*Q
4 puntos
S/.1,325.00
22
20.5
2000
30
Costo fijo
total
S/.
S/.
S/.
S/.
S/.
S/.
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
Costo fijo
unitario
S/.
S/.
S/.
S/.
S/.
S/.
20.00
13.33
10.00
8.00
6.67
5.71
Unidades vs Utilidad
S/.1,500.00
S/.1,000.00
S/.850.00
Costo
Costo
variable
variable total
unitario
S/. 2,200.00 S/. 22.00
S/. 3,300.00 S/. 22.00
S/. 4,400.00 S/. 22.00
S/. 5,125.00 S/. 20.50
S/. 6,150.00 S/. 20.50
S/. 7,175.00 S/. 20.50
Costo total
S/.
S/.
S/.
S/.
S/.
S/.
4,200.00
5,300.00
6,400.00
7,125.00
8,150.00
9,175.00
Costo total
unitario
S/.
S/.
S/.
S/.
S/.
S/.
42.00
35.33
32.00
28.50
27.17
26.21
Utilidad o
prdida
S/. -1,200.00
S/.
-800.00
S/.
-400.00
S/.
375.00
S/.
850.00
S/. 1,325.00
S/.500.00
S/.375.00
S/.-
100
150
S/.(400.00)
S/.(500.00)
200
250
300
350
S/.
2.50
S/. 200.00
COSOTOS VARIABLES
Kg de Pollo
8
COMBOS
S/.
7.50
Pqte de Papitas
15
COMBOS
S/.
5.00
Vaso de Chicha
ADICIONAL (Aceite, Gas, eyc)
TOTAL
UO
U
CVU
CVU
CVU
CVU
CVU
6 puntos
500
S/. 1,200.00
S/.
S/.
S/.
S/.
S/.
0.94
0.33
0.20
0.35
1.82
Punto de Equilibrio
Utilidad Operativa (500)
2062
S/.
COMBOS
139.58