Punto de

equilibrio
Parmetros Unidades 250
Las unidades empiezan en 0 Punto equilibrio $ $500,000
Incremento por unidad 50
precio por unidad $2,000

Costo variable por unidad $1,200

Costos fijos $200,000

Unidades 0 50 100 150 200 250 300

Ventas $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000
Costos Variables $0 $60,000 $120,000 $180,000 $240,000 $300,000 $360,000
Margen de Contribucin $0 $40,000 $80,000 $120,000 $160,000 $200,000 $240,000
Costos Fijos $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000
Costos Totales $200,000 $260,000 $320,000 $380,000 $440,000 $500,000 $560,000
Utilidad (MC-CF) ($200,000) ($160,000) ($120,000) ($80,000) ($40,000) $0 $40,000

Utilidad (Ventas-Costos
Totales) ($200,000) ($160,000) ($120,000) ($80,000) ($40,000) $0 $40,000

Chart Title
$900,000
$800,000
$700,000
$600,000 1; $500,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
0 50 100 150 200 250 300 350 400 450
UNIDADES

Ventas Costos Fi jos Costos Tota les PE

 350 400
$700,000 $800,000
$420,000 $480,000
$280,000 $320,000
$200,000 $200,000
$620,000 $680,000
$80,000 $120,000

$80,000 $120,000
 Punto de
equilibrio
Parmetros Unidades 250
Las unidades empiezan en 0 Punto equilibrio $ $750,000
Incremento por unidad 50
precio por unidad $3,000

Costo variable por unidad $1,800

Costos fijos $300,000

Unidades 0 50 100 150 200 250 300

Ventas $0 $150,000 $300,000 $450,000 $600,000 $750,000 $900,000
Costos Variables $0 $90,000 $180,000 $270,000 $360,000 $450,000 $540,000
Margen de Contribucin $0 $60,000 $120,000 $180,000 $240,000 $300,000 $360,000
Costos Fijos $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000
Costos Totales $300,000 $390,000 $480,000 $570,000 $660,000 $750,000 $840,000
Utilidad (MC-CF) ($300,000) ($240,000) ($180,000) ($120,000) ($60,000) $0 $60,000

Utilidad (Ventas-Costos
Totales) ($300,000) ($240,000) ($180,000) ($120,000) ($60,000) $0 $60,000

Punto de equilibrio
Venta s Costos Fi jos Costos Tota l es PE
$1,400,000
$1,200,000
$1,000,000
1; $750,000
$800,000
$600,000
$400,000
$200,000
$0
0 50 100 150 200 250 300 350 400 450
Unidades vendidas
 350 400
$1,050,000 $1,200,000
$630,000 $720,000
$420,000 $480,000
$300,000 $300,000
$930,000 $1,020,000
$120,000 $180,000

$120,000 $180,000
Frmula punto de equilibrio
Margen de contribucin - Costos Fijos = 0
(Ventas - costos variables)-CF=0
(QP-QCVU)-CF=0
Q(PU-CVU)-CF=0
Q (# de unidades) = CF/(PU-CVU)

Punto de equilibiro (unidades)

)/()
unidades) =(