Grfico10600000600000-600000360000360000250000600000700000-450000360000460000500000600000800000-300000360000560000750000600000900000-1500003600006600001000000600000100000003600007600001250000600000110000015000036000086000015000006000001200000300000360000960000175000060000013000004500003600001060000200000060000014000006000003600001160000225000060000015000007500003600001260000250000060000016000009000003600001360000

VentasCFCTUOCFdesembCtdesemb

Hoja1ANLISIS DEL PUNTO DE EQUILIBRIOp$500cv$200CF$600,000UnidadesVentasCVCFCTUOCFdesembCtdesemb0$0$0$600,000$600,000-$600,000$360,000$360,000500$250,000$100,000$600,000$700,000-$450,000$360,000$460,0001000$500,000$200,000$600,000$800,000-$300,000$360,000$560,0001500$750,000$300,000$600,000$900,000-$150,000$360,000$660,0002000$1,000,000$400,000$600,000$1,000,000$0$360,000$760,0002500$1,250,000$500,000$600,000$1,100,000$150,000$360,000$860,0003000$1,500,000$600,000$600,000$1,200,000$300,000$360,000$960,0003500$1,750,000$700,000$600,000$1,300,000$450,000$360,000$1,060,0004000$2,000,000$800,000$600,000$1,400,000$600,000$360,000$1,160,0004500$2,250,000$900,000$600,000$1,500,000$750,000$360,000$1,260,0005000$2,500,000$1,000,000$600,000$1,600,000$900,000$360,000$1,360,000Punto de equilibrio en unidades, QoQo =2000unidadesPunto de equilibrio en trminos monetarios, Vo1 Se halla el margen de contribucin por unidadmc (%) =60%Vo =$1,000,000Punto de equilibrio en efectivo QoefSea la depreciacin$240,000Entonces el costo fijo desembolsable ser:$360,000Qoef =1,200unidades

mc (%) = mc / pCF/mcCF/mc(%)CF - Depreciacin

Hoja2

Hoja3