este es un trabajo elaborado por la universidad de sonora

3. DATOS A EMPLEAR
CV Precios
B = 2A A $10.00 $12.00
C = 5A B $30.00 $36.00
Cfijos= 10000 C $90.00 $108.00

4. FÓRMULAS
Costos Variables = UniA*CVA +UniB*CVB+UniC*CVC
Costos Totales =Costos Variables + Costos Fijos
Ventas = UniA*PA +UniB*PB+UniC*PC
Ganancia o Pérdidas = Ventas – Costos Totales

5. RESULTADOS OBTENIDOS
A B C Variables Fijos Totales
0 0 0 $0 $10,000 $10,000
10 20 50 $5,200 $10,000 $15,200
20 40 100 $10,400 $10,000 $20,400
30 60 150 $15,600 $10,000 $25,600
40 80 200 $20,800 $10,000 $30,800
50 100 250 $26,000 $10,000 $36,000
60 120 300 $31,200 $10,000 $41,200
70 140 350 $36,400 $10,000 $46,400
80 160 400 $41,600 $10,000 $51,600
90 180 450 $46,800 $10,000 $56,800
92 184 460 $47,840 $10,000 $57,840
94 188 470 $48,880 $10,000 $58,880
96 192 480 $49,920 $10,000 $59,920
98 196 490 $50,960 $10,000 $60,960
100 200 500 $52,000 $10,000 $62,000
110 220 550 $57,200 $10,000 $67,200
120 240 600 $62,400 $10,000 $72,400
130 260 650 $67,600 $10,000 $77,600
140 280 700 $72,800 $10,000 $82,800
150 300 750 $78,000 $10,000 $88,000
UNIDADES COSTOS

6. RESULTADOS OBTENIDOS
UNIDADES VENTAS Ganancia
A B C o Pérdidas
0 0 0 $0.00 -$10,000
10 20 50 $6,240.00 -$8,960
20 40 100 $12,480.00 -$7,920
30 60 150 $18,720.00 -$6,880
40 80 200 $24,960.00 -$5,840
50 100 250 $31,200.00 -$4,800
60 120 300 $37,440.00 -$3,760
70 140 350 $43,680.00 -$2,720
80 160 400 $49,920.00 -$1,680
90 180 450 $56,160.00 -$640
92 184 460 $57,408.00 -$432
94 188 470 $58,656.00 -$224
96 192 480 $59,904.00 -$16
98 196 490 $61,152.00 $192
100 200 500 $62,400.00 $400
110 220 550 $68,640.00 $1,440
120 240 600 $74,880.00 $2,480
130 260 650 $81,120.00 $3,520
140 280 700 $87,360.00 $4,560
150 300 750 $93,600.00 $5,600

7. -20000
0
20000
40000
60000
80000
100000
0 20 40 60 80 100 120 140 160
Unidades
$MilesdePesos
COSTOS Variables COSTOS Fijos COSTOS Totales
VENTAS Ganancia o Pérdidas
Punto de equilibrio

8. PRECIOS Precios-10% Precios-20% Precios+10% Precios+20%
$12.00 $10.80 $9.60 $13.20 $14.40
$36.00 $32.40 $28.80 $39.60 $43.20
$108.00 $97.20 $86.40 $118.80 $129.60

9. 10% - 20% - 10% + 20% +
$0.00 $0.00 $0.00 $0.00
$5,616.00 $4,992.00 $6,864.00 $7,488.00
$11,232.00 $9,984.00 $13,728.00 $14,976.00
$16,848.00 $14,976.00 $20,592.00 $22,464.00
$22,464.00 $19,968.00 $27,456.00 $29,952.00
$28,080.00 $24,960.00 $34,320.00 $37,440.00
$33,696.00 $29,952.00 $41,184.00 $44,928.00
$39,312.00 $34,944.00 $48,048.00 $52,416.00
$44,928.00 $39,936.00 $54,912.00 $59,904.00
$50,544.00 $44,928.00 $61,776.00 $67,392.00
$51,667.20 $45,926.40 $63,148.80 $68,889.60
$52,790.40 $46,924.80 $64,521.60 $70,387.20
$53,913.60 $47,923.20 $65,894.40 $71,884.80
$55,036.80 $48,921.60 $67,267.20 $73,382.40
$56,160.00 $49,920.00 $68,640.00 $74,880.00
$61,776.00 $54,912.00 $75,504.00 $82,368.00
$67,392.00 $59,904.00 $82,368.00 $89,856.00
$73,008.00 $64,896.00 $89,232.00 $97,344.00
$78,624.00 $69,888.00 $96,096.00 $104,832.00
$84,240.00 $74,880.00 $102,960.00 $112,320.00
VENTAS

10. $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
0 50 100 150 200
Unidades
$MilesdePesos
Costos Totales Ventas "Ventas - 10%
Ventas -20% Ventas +10% Ventas +20%

11. CONCLUSIONES
Conforme se van aumentando los
precios, el valor de las ventas aumenta y
por lo tanto, se requiere menor cantidad
de productos para alcanzar el punto de
equilibrio.
Conforme se van disminuyendo los
precios, el valor de las ventas disminuye
y por lo tanto, se requiere mayor
cantidad de productos para alcanzar el
punto de equilibrio.