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Puntos de Equilibrio I
Superestrella
Precio de Venta
S/. 2,000
Costo Variable
S/. 1,000
Costos Fijos
S/. 1,000,000
c/u
c/u
2000*Q
1000000+1000*Q
Ingresos = Costos
Y=C
PV*Q = CF+CVU*Q
PV*Q - CVU*Q = CF
Q(PV-CVU) = CF
Q = CF/(PV-CVU)
Q = 1000000 / (2000-1000)
Q = 1000000 / 1000
Q = 1000
b) Punto de Equilibrio en Soles
A = 1000/2000
A = 0.5
Y = 1000000 / (1-0.5)
Y = 1000000 / 0.5
Y = 2000000
c) Supngase que el precio aumentara 25%. Cul sera el nuevo punto de equilibrio en unidades y en soles?
Superestrella
Precio de Venta
S/. 2,500 c/u
Costo Variable
S/. 1,000 c/u
Costos Fijos
S/. 1,000,000
Ingresos:
Costos:
2500*Q
1000000+1000*Q
Q = 1000000 / (2500-1000)
Q = 1000000 / 1500
Q = 666.67
A = 1000/2500
A = 0.4
Y = 1000000 / (1-0.4)
Y = 1000000 / 0.6
Y = 1666666.67
1. Puntos de Equilibrio II
Linea A
Linea B
Linea C
Linea D
30%
40%
20%
10%
S/. 140,000
Linea A
S/. 3.80
S/. 1.80
Producto
Linea B
S/. 2.50
S/. 1.50
Linea C
S/. 4.50
S/. 3.00
Linea D
S/. 1.40
S/. 0.40
S/. 2.00
S/. 1.00
S/. 1.50
S/. 1.00
30%
40%
20%
10%
Linea A
Producto
Linea B
Linea C
Linea D
S/. 2.00
S/. 1.00
S/. 1.50
S/. 1.00
30%
S/. 0.60
40%
S/. 0.40
20%
S/. 0.30
10%
S/. 0.10
S/. 1.40
PE = CF / (1-Cvu)
PE = S/. 140000 / S/. 1.40
PE = 100000
Linea A
Linea B
Linea C
Linea D
100000
100000
100000
100000
30%
40%
20%
10%
TOTAL
30000
40000
20000
10000
100000
unid
unid
unid
unid
unid
Linea A
S/. 114,000.00
S/. 54,000.00
Producto
Linea B
Linea C
S/. 100,000.00
S/. 90,000.00
S/. 60,000.00
S/. 60,000.00
Importe
Linea D
S/. 14,000.00 S/. 318,000.00
S/. 4,000.00 S/. 178,000.00
S/. 60,000.00
S/. 40,000.00
S/. 10,000.00
S/. 30,000.00
UTILIDAD
S/. 140,000.00
S/. 140,000.00
S/. 0.00
en unidades y en soles?