Calculo Punto Equilibrio Produccion Concretera

BREVE RESEA DEL PROGRAMA
ESPERO QUE ESTE PROGRAMA LES SIRVA Y SEA DE UTILIDAD PARA DETERMINAR LA PRODUCCION Y VENTA NE
PARA ENCONTRAR EL PUNTO DE EQUILIBRIO ENTRE LOS COSTOS TOTALES GENERADOS POR LA OPERACIN M
LOS INGRESOS, ES DECIR, ENCONTRAR EL PUNTO DONDE NO HAYA PERDIDA DE DINERO O BIEN EL PUNTO EN Q
LOS INGRESOS, EMPIEZAN A REBASAR A LOS GASTOS O COSTOS TOTALES DE OPERACIN, ASI COMO TAMBIEN
ANALIZAR SI SE TIENE LA CAPACIDAD DE PRODUCCION PARA ALCANZAR DICHO PUNTO DE EQUILIBRIO.
PARA PODER DETERMINAR DICHO PUNTO, ES NECESARIO, RECABAR INFORMACION DE LOS COSTOS FIJOS POR
CEPTO DE SUELDOS Y GASTOS DE ADMINISTRACION Y OPERACIN DIRECTA, GASTOS FINANCIEROS (ESOS GAST
O PRESTAMOS QUE SE TIENEN QUE PAGAR Y QUE DE MANERA MENSUAL HAY QUE CONSIDERARLOS) ESTO SE
LLENAR EN LA HOJA DE COSTO FIJO.
EN LA HOJA DE COSTO VARIABLE HAY QUE CONSIDERAR LOS COSTOS SIN IVA DE LAS MATERIAS PRIMA
CANTIDADES POR M3 DE CONCRETO, INCLUYENDO FLETES O ACARREOS Y DEMAS COSTAS, ASI COMO LOS COS
DE LOS INSUMOS DE MAQUINARIA: COMBUSTIBLES, ENERGIA ELECTRICA, ACEITES Y LUBRICANTES, LLANTAS Y
PIEZAS ESPECIALES CONSIDERADAS PARA LA MAQUINARIA Y/O EQUIPOS, TAMBIEN SIN IVA.
DENTRO DE ESTE APARTADO SOLO HAY QUE CONSIDERAR LOS RENDIMIENTOS DE LOS EQUIPOS / HORA TRABA
LO DEMAS SE COMPLEMENTA LLENANDO O ACTUALIZANDO LA HOJA DE COSTOS HORARIO DE EQUIPOS, Y DE
SE TOMAN LAS CANTIDADES Y CONSUMOS DE EQUIPOS INCLUYENDO COSTO DE OPERACIN POR SUELDOS, LO
COSTOS DE ADQUISICION DE LOS EQUIPOS, VIDA ECONOMICA, POTENCIA MOTORES, CAPACIDAD CARTER ACE
SUELDOS POR OPERACIN.
AQU TAMBIEN SE CONSIDERO UN RUBRO DE COMISIONES POR VENTA A LOS VENDEDORES Y DEMAS PERSON
Y POR ULTIMO CONSIDERAR LOS NADA DESPRECIABLES COSTOS DE OPERACIN POR TIEMPO EXTRA, ESTIMAD
PROMEDIO POR M3 DE CONCRETO.
EN LA HOJA DE ARRENDAMIENTO FINANCIERO, SE CONCEPTUALIZO LA ADQUISICION DE MAQUINARIA, EQ
INSTALACIONES (OFICINAS, TALLERES, LABORATORIO), AUTOMOVILES Y CAMIONETAS PARA OPERACIONES DE
VENTAS Y PRODUCCION, RESPECTIVAMENTE, Y TODO LO QUE SE TENGA CONSIDERADO EN LA OPERACIN DE
COMPRA-VENTA POR ADQUISICION MEDIANTE ARRENDAMIENTO FINANCIERO POR BANCO O ALGUNA OTRA
INSTITUCION.
AQU ES NECESARIO TOMAR MUY EN CUENTA LA TASA DE INTERES ANUAL QUE COSTARA DICHO "PRESTAMO"
PLAZO PARA PAGAR TOTALMENTE LA DEUDA CONTRAIDA, Y EN TERMINOS CONTABLES EL TIEMPO QUE
MENSUALMENTE SE AMORTIZARA LA DEUDA, ES DECIR CALCULAR EL PAGO MENSUAL DEL CAPITAL Y SUS INTE
CORRESPONDIENTES.
POR ULTIMO EN LAS HOJAS DE FLUJO DEL PUNTO DE EQUILIBRIO CON Y SIN GASTO FINANCIERO, HAY QUE
ACTUALIZAR EL PRECIO DE VENTA CONSIDERADO POR M3 DE CONCRETO Y SU DESCUENTO APLICADO O BIEN E
PRECIO NETO DE VENTA SIN DESCUENTO, PARA QUE EN BASE A ELLO GENERAR LOS INGRESOS POR VENTAS Y
DETERMINAR EL VOLUMEN DE PRODUCCION Y VENTA DE CONCRETO QUE EQUILIBRARA LOS COSTOS TOTALES
PROMEDIO MENSUALES ANTE LOS INGRESOS POR VENTAS.
CABE HACER MENCION QUE MEDIANTE LA PROYECCION DE VENTAS, QUE GENERARAN INGRESOS Y LA CONSID
RACION DE LOS COSTOS POR OPERACIN, PRINCIPALMENTE SIN DESCARTAR TODAS LAS OBLIGACIONES CONTR
POR OTROS CONCEPTOS, SE PUEDE PROGRAMAR LA REINVERSION DE COMPRA DE EQUIPO, O LOTES DE REFAC
EQUIPO MENOR, MEJORAS DE PROCESO, PROGRAMAS DE MANTENIMIENTO, ETC. ASI COMO TAMBIEN LA PRE
DE SITUACIONES CRITICAS DEBIDO A LA BAJA DE PRODUCCION Y VENTA DE CONCRETO POR INERCIA DE LA
SITUACION DEL MERCADO GLOBAL A NIVEL LOCAL, ESTATAL O NACIONAL.
ESPERANDO LES SEA DE UTILIDADQUEDO A SUS FINAS ATENCIONES
ING. NARCISO CASTRO BUITIMEA
OGRAMA
MINAR LA PRODUCCION Y VENTA NECESARIA

GENERADOS POR LA OPERACIN MISMA Y
DA DE DINERO O BIEN EL PUNTO EN QUE
DE OPERACIN, ASI COMO TAMBIEN EL
ICHO PUNTO DE EQUILIBRIO.
RMACION DE LOS COSTOS FIJOS POR CONA, GASTOS FINANCIEROS (ESOS GASTOS
HAY QUE CONSIDERARLOS) ESTO SE PUEDE
SIN IVA DE LAS MATERIAS PRIMAS Y
DEMAS COSTAS, ASI COMO LOS COSTOS

ACEITES Y LUBRICANTES, LLANTAS Y
TAMBIEN SIN IVA.
NTOS DE LOS EQUIPOS / HORA TRABAJADA.
COSTOS HORARIO DE EQUIPOS, Y DE AQU
TO DE OPERACIN POR SUELDOS, LOS
MOTORES, CAPACIDAD CARTER ACEITES,
LOS VENDEDORES Y DEMAS PERSONAL

ACIN POR TIEMPO EXTRA, ESTIMADOS
A ADQUISICION DE MAQUINARIA, EQUIPOS,

AMIONETAS PARA OPERACIONES DE
ONSIDERADO EN LA OPERACIN DE
IERO POR BANCO O ALGUNA OTRA
L QUE COSTARA DICHO "PRESTAMO" Y EL

S CONTABLES EL TIEMPO QUE
O MENSUAL DEL CAPITAL Y SUS INTERESES
N GASTO FINANCIERO, HAY QUE

Y SU DESCUENTO APLICADO O BIEN EL
ERAR LOS INGRESOS POR VENTAS Y
EQUILIBRARA LOS COSTOS TOTALES
GENERARAN INGRESOS Y LA CONSIDEAR TODAS LAS OBLIGACIONES CONTRAIDAS

MPRA DE EQUIPO, O LOTES DE REFACCIONES
TO, ETC. ASI COMO TAMBIEN LA PREVISION
E CONCRETO POR INERCIA DE LA
NOTA: ACTUALIZAR UNICAMENTE LAS CELDAS EN COLOR AMARILLO

GASTOS DE OPERACIN PLANTA DE CONCRETO
1
1
1
1
1
1
SUELDOS ADMINISTRACION DIRECTA

GERENTE
VENTAS Y COBRANZAS
SUPERVISOR DE PLANTA
CONTROL DE CALIDAD
SECRETARIA
VELADOR
SUELDOS ADMON. DIRECTA
1
4
1
1
1
0
1
0
SUELDOS OPERACION DIRECTA

DOSIFICADOR
CHOFERES
OPERADOR DE TRAX.
BOMBEROS
LABORATORISTA
AY. DE BOMBERO
MECANICO
AY. DE MECANICO
SUELDOS OPERACION DIRECTA
SALARIO MENSUAL
17,360.00
13,020.00
13,888.00
0.00
6,510.00
6,510.00
57,288.00
SALARIO MENSUAL
10,850.00
34,720.00
0.00
10,850.00
8,680.00
0.00
15,190.00
0.00
80,290.00
OTROS GASTOS DE ADMINISTRACION
CONCEPTO
ENERGIA ELECTRICA
RENTA
TELEFONO OFICINA
MEGACABLE
PERIODICO
TENECIAS Y REVISADOS
PAPELERIA
GASOLINA
MANT. Y CONSERV. DE LABORATORIO
MANT. CONS. DE EQ. DE TRANSPORTE
MANT. EQUIPO DE OFICINA
MANT. EQU. DE COMUNICACION
SEGUROS Y FIANZAS
PUBLICIDAD
HONORARIOS
CUOTAS SINDICALES
ADMON. CENTRAL (contadora)
TELEFONIA CELULAR
RADIOS NEXTEL
MANT. Y CONSERV. MAQ. Y EQUIPO
SUMA DE GASTOS ADMINISTRATIVOS
RESUMEN
SUMA OPERACION DIRECTA
SUMA ADMINISTRACION DIRECTA
ARRENDAMIENTO FINANCIERO
SUMA DE GASTOS ADMINISTRATIVOS
IMPORTE TOTAL DE GASTOS FIJOS
IMPORTE TOTAL DE GASTOS FIJOS SIN FINANCIEROS
EN COLOR AMARILLO
NCRETO
SALARIO REAL
28,991.20
21,743.40
23,192.96
0.00
10,871.70
10,871.70
95,670.96
SALARIO REAL
18,119.50
57,982.40
0.00
18,119.50
14,495.60
0.00
25,367.30
0.00
134,084.30
ON
IMPORTE
APROX. MENSUAL
5,000.00
0.00
1,500.00
200.00
180.00
0.00
1,000.00
5,000.00
1,500.00
2,000.00
300.00
2,600.00
0.00
0.00
0.00
0.00
3,000.00
2,600.00
5,000.00
15,000.00
44,880.00
134,084.30
95,670.96
81,607.50
44,880.00
356,242.76
274,635.26
PRECIO UNITARIO DE CONCRETO TIPO

CODIGO PRODUCTO
2001020111111
CONCRETO F'C=200 kg/cm2 TAMAO MAXIMO DE

AGREGADO 19 MM. BOMBEABLE
DESCRIPCION MATERIAS PRIMAS

CEMENTO A GRANEL CPC40 APASCO
ARENA NORMAL
GRAVA DE 3/4" TRITURADA
AGUA
WRDA 64 GRACE
UNIDAD
CANTIDAD
PRECIO
TON.
M3
M3
LTS
LTS
0.285
0.692
0.679
0.23
$ 1,700.00
$
105.00
$
90.00
$
43.00
$
15.00
1.640
TOTAL MATERIAS PRIMAS:

COSTOS DE OPERACIN POR CONSUMOS PROMEDIO DE MAQUINARIA
CAMION
REVOLVEDORA
CONSUMOS: $/Hr
DIESEL
ACEITE P/ MOTOR DIESEL
$
$
$
$
$
$
ACEITE HIDRAULICO
LLANTAS
ENERGIA ELECTRICA
MANTENIMIENTO
RENDIMIENTOS (M3/HR)
CONSUMOS: ($/M3)
184.23
22.14
0.58
41.11
27.00
BOMBA
PLUMA
$
$
$
$
$
$
307.04
54.87
1.27
49.19
57.50
7.00
21
21
CAMION
REVOLVEDORA
BOMBA
PLUMA
CARGADOR
FRONTAL
$
$
$
$
$
$
14.62
2.61
0.06
2.34
2.74
$
$
$
$
$
$
7.73
1.46
0.02
2.34
0.89
TOTALES: $
39.29
22.38
12.44
LLANTAS
ENERGIA ELECTRICA
MANTENIMIENTO
CONSUMOS POR OPERACIN EQUIPOS

$/M3:
85.43
GASTOS POR COMISIONES/M3 DEL PERSONAL
CONTROL DE CALIDAD
CHOFERES
OPERADOR DE TRASCAVO
OPERADOR DE BOMBA
162.29
30.59
0.46
49.19
18.75
26.32
3.16
0.08
5.87
3.86
ACEITE HIDRAULICO
GERENTE DE PLANTA
SUPERVISOR DE PLANTA
$
$
$
$
$
$
$
$
$
$
$
$
DIESEL
ACEITES
PUESTO EMPLEADO
CARGADOR
FRONTAL
COMISION
$/M3
F.S.S.R
1.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
AY. DE BOMBA
OPERADOR DE DOSIFICADORA
TOTAL GASTOS POR COMISIONES DEL
PERSONAL $/M3:
0.00
0.00
0.00
0.00
0.00
0.00
GASTOS POR TIEMPO EXTRA $/M3 DEL PERSONAL OPERARIO

TIEMPO EXTRA
$/M3
F.S.S.R
1.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
TOTAL GASTOS POR COMISIONES DEL

PERSONAL $/M3:
0.00
RESUMEN DE COSTOS VARIABLES POR M3
0.00
PUESTO EMPLEADO
CONTROL DE CALIDAD
CHOFERES
OPERADOR DE TRASCAVO
OPERADOR DE BOMBA
AY. DE BOMBA
OPERADOR DE DOSIFICADORA
COSTO DE MATERIALES
CONSUMOS DE MAQUINARIA
COMISIONES
TIEMPO EXTRA
COSTO VARIABLE PROMEDIO:
$
$
$
$
$
652.76
85.43
738.19
O MAXIMO DE
IMPORTE
$
484.50
$
72.66
$
61.11
$
9.89
$
24.60
===============
$
652.76
QUINARIA
PLANTA
DOSIFICADORA
$
$
$
$
$
$
8.34
0.46
177.31
51.56
21
PLANTA
DOSIFICADORA
$
$
$
$
$
$
0.40
0.02
8.44
2.46
11.32
RELACION DE MAQUINARIA Y EQUIPO NECESARIO PARA PROYECTO PLANTA DE CONCRETO
CANT
4
1
1
1
1
1
1
1
3
1
1
1
DESCRIPCION, CANTIDADES Y COSTOS

TIPO DE CAMBIO (DLAR A M . N.) $
13.15
MAQUINARIA
$ / EQUIPO
DESCRIPCION
(USD)
M. N.
CAMIONES REVOLVEDORAS
$ 25,000.00 $ 328,750.00
BOMBA PLUMA
$ 98,000.00 $ 1,288,700.00
PLANTA DOSIFICADORA
$ 100,000.00 $ 1,315,000.00
CARGADOR FRONTAL
$ 35,000.00 $ 460,250.00
INSTALACIONES Y EQUIPOS MOVILES
$ UNITARIO
OFICINAS
$
50,000.00
EQUIPO DE LABORATORIO
$ 150,000.00
INSTALACIONES (TALLER, LAB., ETC...)
$
80,000.00
INSTALACIONES ELECTRICAS
$
10,000.00
PICK-UP
$
30,000.00
MOBILIARIO DE OFICINAS
$
8,500.00
INST. HIDRAULICAS (BOMBA, TANQUE)
$
15,500.00
INST. EQUIPO COMUNICACIN
$
10,000.00
SUMA
CONDICIONES DEL BANCO O INSTITUCION FINANCIERA PRESTAMISTA:

PLAZO PARA PAGAR Y TASA INTERES
48
MESES INSTALACIONES, OFICINAS Y EQUIPO MENOR Y UNIDADES UTILITARIAS
60
MESES PARA MAQUINARIA Y EQUIPOS DE OPERACIN
18%
TASA DE INTERES ANUAL
RESUMEN DE ARRENDAMIENTO FINANCIERO DE EQUIPO E INSTALACIONES
COSTO PROMEDIO MENSUAL DE TRASCAVO
7,670.83
COSTO PROMEDIO MENSUAL DE REVOLVEDORAS
21,916.67
COSTO PROMEDIO MENSUAL DE BOMBAS
21,478.33
COSTO PROMEDIO MENSUAL DE DOSIFICADORA
21,916.67
COSTO PROMEDIO MENSUAL DE INSTALACIONES
8,625.00
SUMA
$81,607.50
OYECTO PLANTA DE CONCRETO
STOS
$
$
$
$
$
COSTO
COSTO FIN.
TOTAL
MENSUAL
1,315,000.00 $
21,916.67
1,288,700.00 $
21,478.33
1,315,000.00 $
21,916.67
460,250.00 $
7,670.83
4,378,950.00 $
72,982.50
LES
$ TOTAL
$
$
$
$
$
$
$
$
$
50,000.00
150,000.00
80,000.00
10,000.00
90,000.00
8,500.00
15,500.00
10,000.00
414,000.00
TAMISTA:
DADES UTILITARIAS
$ FIN. MES
8,625.00
DESGLOSE DEL COSTO FINANCIERO DE OFICINA E INSTALACION

INVERSION INICIAL APROXIMADA=
$
414,000.00
MESES PARA AMORTIZAR PRESTAMO:
48
TASA DE INTERES ANUAL A APLICAR:
18%
PAGO DE
INTERES
MES
CAPITAL
CAPITAL
0
1
414,000.00
8,625.00
0.00
2
405,375.00
8,625.00
0.00
3
396,750.00
8,625.00
0.00
4
388,125.00
8,625.00
0.00
5
379,500.00
8,625.00
0.00
6
370,875.00
8,625.00
0.00
7
362,250.00
8,625.00
0.00
8
353,625.00
8,625.00
0.00
9
345,000.00
8,625.00
0.00
10
336,375.00
8,625.00
0.00
11
327,750.00
8,625.00
0.00
12
319,125.00
8,625.00
0.00
13
310,500.00
8,625.00
0.00
14
301,875.00
8,625.00
0.00
15
293,250.00
8,625.00
0.00
16
284,625.00
8,625.00
0.00
17
276,000.00
8,625.00
0.00
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
267,375.00
258,750.00
250,125.00
241,500.00
232,875.00
224,250.00
215,625.00
207,000.00
198,375.00
189,750.00
181,125.00
172,500.00
163,875.00
155,250.00
146,625.00
138,000.00
129,375.00
120,750.00
112,125.00
103,500.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
38
39
40
41
42
43
44
45
46
47
48
94,875.00
86,250.00
77,625.00
69,000.00
60,375.00
51,750.00
43,125.00
34,500.00
25,875.00
17,250.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
414,000.00
COSTO MENSUAL PROMEDIO
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
8,625.00
DE OFICINA E INSTALACIONES
INTERES +
CAPITAL
SALDO
DESGLOSE DEL COSTO FINANCIERO DE LA MAQUINARIA Y EQUIPOS

INVERSION INICIAL APROXIMADA DE :
4,378,950.00
MESES PARA
AMORTIZAR
AMORTIZAR
EN PRESTAMO:
60
18%
PAGO DE
INTERES
INTERES +
MES
CAPITAL
CAPITAL
CAPITAL
0
1
4,378,950.00
72,982.50
0.00
72,982.50
2
4,305,967.50
72,982.50
0.00
72,982.50
3
4,232,985.00
72,982.50
0.00
72,982.50
4
4,160,002.50
72,982.50
0.00
72,982.50
5
4,087,020.00
72,982.50
0.00
72,982.50
6
4,014,037.50
72,982.50
0.00
72,982.50
7
3,941,055.00
72,982.50
0.00
72,982.50
8
3,868,072.50
72,982.50
0.00
72,982.50
9
3,795,090.00
72,982.50
0.00
72,982.50
10
3,722,107.50
72,982.50
0.00
72,982.50
11
3,649,125.00
72,982.50
0.00
72,982.50
12
3,576,142.50
72,982.50
0.00
72,982.50
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
414,000.00
405,375.00
396,750.00
388,125.00
379,500.00
370,875.00
362,250.00
353,625.00
345,000.00
336,375.00
327,750.00
319,125.00
310,500.00
8,625.00
301,875.00
13
3,503,160.00
72,982.50
0.00
72,982.50
8,625.00
293,250.00
14
3,430,177.50
72,982.50
0.00
72,982.50
8,625.00
284,625.00
15
3,357,195.00
72,982.50
0.00
72,982.50
8,625.00
276,000.00
16
3,284,212.50
72,982.50
0.00
72,982.50
8,625.00
267,375.00
17
3,211,230.00
72,982.50
0.00
72,982.50
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
258,750.00
250,125.00
241,500.00
232,875.00
224,250.00
215,625.00
207,000.00
198,375.00
189,750.00
181,125.00
172,500.00
163,875.00
155,250.00
146,625.00
138,000.00
129,375.00
120,750.00
112,125.00
103,500.00
94,875.00
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
3,138,247.50
3,065,265.00
2,992,282.50
2,919,300.00
2,846,317.50
2,773,335.00
2,700,352.50
2,627,370.00
2,554,387.50
2,481,405.00
2,408,422.50
2,335,440.00
2,262,457.50
2,189,475.00
2,116,492.50
2,043,510.00
1,970,527.50
1,897,545.00
1,824,562.50
1,751,580.00
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
8,625.00
86,250.00
77,625.00
69,000.00
60,375.00
51,750.00
43,125.00
34,500.00
25,875.00
17,250.00
8,625.00
0.00
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
1,678,597.50
1,605,615.00
1,532,632.50
1,459,650.00
1,386,667.50
1,313,685.00
1,240,702.50
1,167,720.00
1,094,737.50
1,021,755.00
948,772.50
875,790.00
802,807.50
729,825.00
656,842.50
583,860.00
510,877.50
437,895.00
364,912.50
291,930.00
218,947.50
145,965.00
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
72,982.50
4,378,950.00
0.00
4,378,950.00
72,982.50
4,378,950.00
TOTAL COSTOS FINANCIEROS
#######
0%
0%
NARIA Y EQUIPOS
ESTUDIO FINANCIERO DE CAMIONES REVOLVEDORAS

INVERSION INICIAL APROXIMADA DE : N$ 1,315,000.00
60
18%
CAPITAL
PAGO DE
INTERES
INTERESES +
CAPITAL
MENSUAL
CAPITAL
SALDO
MES
SALDO
4,378,950.00
4,305,967.50
4,232,985.00
4,160,002.50
4,087,020.00
4,014,037.50
3,941,055.00
3,868,072.50
3,795,090.00
3,722,107.50
3,649,125.00
3,576,142.50
3,503,160.00
0
1
2
3
4
5
6
7
8
9
10
11
12
1,315,000.00
1,293,083.33
1,271,166.67
1,249,250.00
1,227,333.33
1,205,416.67
1,183,500.00
1,161,583.33
1,139,666.67
1,117,750.00
1,095,833.33
1,073,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
1,315,000.00
1,293,083.33
1,271,166.67
1,249,250.00
1,227,333.33
1,205,416.67
1,183,500.00
1,161,583.33
1,139,666.67
1,117,750.00
1,095,833.33
1,073,916.67
1,052,000.00
3,430,177.50
13
1,052,000.00
21,916.67
0.00
21,916.67
1,030,083.33
3,357,195.00
14
1,030,083.33
21,916.67
0.00
21,916.67
1,008,166.67
3,284,212.50
15
1,008,166.67
21,916.67
0.00
21,916.67
986,250.00
3,211,230.00
16
986,250.00
21,916.67
0.00
21,916.67
964,333.33
3,138,247.50
17
964,333.33
21,916.67
0.00
21,916.67
942,416.67
3,065,265.00
2,992,282.50
2,919,300.00
2,846,317.50
2,773,335.00
2,700,352.50
2,627,370.00
2,554,387.50
2,481,405.00
2,408,422.50
2,335,440.00
2,262,457.50
2,189,475.00
2,116,492.50
2,043,510.00
1,970,527.50
1,897,545.00
1,824,562.50
1,751,580.00
1,678,597.50
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
942,416.67
920,500.00
898,583.33
876,666.67
854,750.00
832,833.33
810,916.67
789,000.00
767,083.33
745,166.67
723,250.00
701,333.33
679,416.67
657,500.00
635,583.33
613,666.67
591,750.00
569,833.33
547,916.67
526,000.00
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
920,500.00
898,583.33
876,666.67
854,750.00
832,833.33
810,916.67
789,000.00
767,083.33
745,166.67
723,250.00
701,333.33
679,416.67
657,500.00
635,583.33
613,666.67
591,750.00
569,833.33
547,916.67
526,000.00
504,083.33
1,605,615.00
1,532,632.50
1,459,650.00
1,386,667.50
1,313,685.00
1,240,702.50
1,167,720.00
1,094,737.50
1,021,755.00
948,772.50
875,790.00
802,807.50
729,825.00
656,842.50
583,860.00
510,877.50
437,895.00
364,912.50
291,930.00
218,947.50
145,965.00
72,982.50
0.00
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
504,083.33
482,166.67
460,250.00
438,333.33
416,416.67
394,500.00
372,583.33
350,666.67
328,750.00
306,833.33
284,916.67
263,000.00
241,083.33
219,166.67
197,250.00
175,333.33
153,416.67
131,500.00
109,583.33
87,666.67
65,750.00
43,833.33
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
###########
0.00
1,315,000.00
21,916.67
19.15
482,166.67
460,250.00
438,333.33
416,416.67
394,500.00
372,583.33
350,666.67
328,750.00
306,833.33
284,916.67
263,000.00
241,083.33
219,166.67
197,250.00
175,333.33
153,416.67
131,500.00
109,583.33
87,666.67
65,750.00
43,833.33
21,916.67
(0.00)
0%
ESTUDIO FINANCIERO DE BOMBAS ELEVADORAS DE CONCRETO
N$ 1,288,700.00
60
18%
MES
CAPITAL
PAGO DE
INTERES
INTERESES +
SALDO
CAPITAL
CAPITAL
0
1,288,700.00
1
1,288,700.00
21,478.33
0.00
21,478.33
1,267,221.67
2
1,267,221.67
21,478.33
0.00
21,478.33
1,245,743.33
3
1,245,743.33
21,478.33
0.00
21,478.33
1,224,265.00
4
1,224,265.00
21,478.33
0.00
21,478.33
1,202,786.67
5
1,202,786.67
21,478.33
0.00
21,478.33
1,181,308.33
6
1,181,308.33
21,478.33
0.00
21,478.33
1,159,830.00
7
1,159,830.00
21,478.33
0.00
21,478.33
1,138,351.67
8
1,138,351.67
21,478.33
0.00
21,478.33
1,116,873.33
9
1,116,873.33
21,478.33
0.00
21,478.33
1,095,395.00
10
1,095,395.00
21,478.33
0.00
21,478.33
1,073,916.67
11
1,073,916.67
21,478.33
0.00
21,478.33
1,052,438.33
12
1,052,438.33
21,478.33
0.00
21,478.33
1,030,960.00
ESTUDIO
MES
0
1
2
3
4
5
6
7
8
9
10
11
12
13
1,030,960.00
21,478.33
0.00
21,478.33
1,009,481.67
13
14
1,009,481.67
21,478.33
0.00
21,478.33
988,003.33
14
15
988,003.33
21,478.33
0.00
21,478.33
966,525.00
15
16
966,525.00
21,478.33
0.00
21,478.33
945,046.67
16
17
945,046.67
21,478.33
0.00
21,478.33
923,568.33
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
923,568.33
902,090.00
880,611.67
859,133.33
837,655.00
816,176.67
794,698.33
773,220.00
751,741.67
730,263.33
708,785.00
687,306.67
665,828.33
644,350.00
622,871.67
601,393.33
579,915.00
558,436.67
536,958.33
515,480.00
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
902,090.00
880,611.67
859,133.33
837,655.00
816,176.67
794,698.33
773,220.00
751,741.67
730,263.33
708,785.00
687,306.67
665,828.33
644,350.00
622,871.67
601,393.33
579,915.00
558,436.67
536,958.33
515,480.00
494,001.67
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
494,001.67
472,523.33
451,045.00
429,566.67
408,088.33
386,610.00
365,131.67
343,653.33
322,175.00
300,696.67
279,218.33
257,740.00
236,261.67
214,783.33
193,305.00
171,826.67
150,348.33
128,870.00
107,391.67
85,913.33
64,435.00
42,956.67
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
21,478.33
1,288,700.00
0.00
1,288,700.00
COSTO PROMEDIO MENSUAL 21,478.33
472,523.33
451,045.00
429,566.67
408,088.33
386,610.00
365,131.67
343,653.33
322,175.00
300,696.67
279,218.33
257,740.00
236,261.67
214,783.33
193,305.00
171,826.67
150,348.33
128,870.00
107,391.67
85,913.33
64,435.00
42,956.67
21,478.33
0.00
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
0%
ESTUDIO FINANCIERO DE DOSIFICADOR DE CONCRETO
INVERSION INICIAL APROXIMADA DE : N$ 1,315,000.00
60
18%
CAPITAL
PAGO DE
INTERES
INTERESES +
CAPITAL
CAPITAL
ESTUDIO F
SALDO
MES
0
1
2
3
4
5
6
7
8
9
10
11
12
1,315,000.00
1,293,083.33
1,271,166.67
1,249,250.00
1,227,333.33
1,205,416.67
1,183,500.00
1,161,583.33
1,139,666.67
1,117,750.00
1,095,833.33
1,073,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
1,315,000.00
1,293,083.33
1,271,166.67
1,249,250.00
1,227,333.33
1,205,416.67
1,183,500.00
1,161,583.33
1,139,666.67
1,117,750.00
1,095,833.33
1,073,916.67
1,052,000.00
1,052,000.00
21,916.67
0.00
21,916.67
1,030,083.33
13
1,030,083.33
21,916.67
0.00
21,916.67
1,008,166.67
14
1,008,166.67
21,916.67
0.00
21,916.67
986,250.00
15
986,250.00
21,916.67
0.00
21,916.67
964,333.33
16
964,333.33
21,916.67
0.00
21,916.67
942,416.67
17
942,416.67
920,500.00
898,583.33
876,666.67
854,750.00
832,833.33
810,916.67
789,000.00
767,083.33
745,166.67
723,250.00
701,333.33
679,416.67
657,500.00
635,583.33
613,666.67
591,750.00
569,833.33
547,916.67
526,000.00
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
920,500.00
898,583.33
876,666.67
854,750.00
832,833.33
810,916.67
789,000.00
767,083.33
745,166.67
723,250.00
701,333.33
679,416.67
657,500.00
635,583.33
613,666.67
591,750.00
569,833.33
547,916.67
526,000.00
504,083.33
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
504,083.33
482,166.67
460,250.00
438,333.33
416,416.67
394,500.00
372,583.33
350,666.67
328,750.00
306,833.33
284,916.67
263,000.00
241,083.33
219,166.67
197,250.00
175,333.33
153,416.67
131,500.00
109,583.33
87,666.67
65,750.00
43,833.33
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
21,916.67
1,315,000.00
0.00
1,315,000.00
21,916.67
482,166.67
460,250.00
438,333.33
416,416.67
394,500.00
372,583.33
350,666.67
328,750.00
306,833.33
284,916.67
263,000.00
241,083.33
219,166.67
197,250.00
175,333.33
153,416.67
131,500.00
109,583.33
87,666.67
65,750.00
43,833.33
21,916.67
(0.00)
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
0%
ESTUDIO FINANCIERO DE CARGADOR FRONTAL
N$ 460,250.00
60
18%
CAPITAL
PAGO DE
INTERES
INTERESES +
SALDO
CAPITAL
CAPITAL
460,250.00
460,250.00
7,670.83
0.00
7,670.83
452,579.17
452,579.17
7,670.83
0.00
7,670.83
444,908.33
444,908.33
7,670.83
0.00
7,670.83
437,237.50
437,237.50
7,670.83
0.00
7,670.83
429,566.67
429,566.67
7,670.83
0.00
7,670.83
421,895.83
421,895.83
7,670.83
0.00
7,670.83
414,225.00
414,225.00
7,670.83
0.00
7,670.83
406,554.17
406,554.17
7,670.83
0.00
7,670.83
398,883.33
398,883.33
7,670.83
0.00
7,670.83
391,212.50
391,212.50
7,670.83
0.00
7,670.83
383,541.67
383,541.67
7,670.83
0.00
7,670.83
375,870.83
375,870.83
7,670.83
0.00
7,670.83
368,200.00
368,200.00
7,670.83
0.00
7,670.83
360,529.17
360,529.17
7,670.83
0.00
7,670.83
352,858.33
352,858.33
7,670.83
0.00
7,670.83
345,187.50
345,187.50
7,670.83
0.00
7,670.83
337,516.67
337,516.67
7,670.83
0.00
7,670.83
329,845.83
329,845.83
322,175.00
314,504.17
306,833.33
299,162.50
291,491.67
283,820.83
276,150.00
268,479.17
260,808.33
253,137.50
245,466.67
237,795.83
230,125.00
222,454.17
214,783.33
207,112.50
199,441.67
191,770.83
184,100.00
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
322,175.00
314,504.17
306,833.33
299,162.50
291,491.67
283,820.83
276,150.00
268,479.17
260,808.33
253,137.50
245,466.67
237,795.83
230,125.00
222,454.17
214,783.33
207,112.50
199,441.67
191,770.83
184,100.00
176,429.17
176,429.17
168,758.33
161,087.50
153,416.67
145,745.83
138,075.00
130,404.17
122,733.33
115,062.50
107,391.67
99,720.83
92,050.00
84,379.17
76,708.33
69,037.50
61,366.67
53,695.83
46,025.00
38,354.17
30,683.33
23,012.50
15,341.67
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
7,670.83
460,250.00
0.00
460,250.00
COSTO PROMEDIO MENSUAL
7,670.83
168,758.33
161,087.50
153,416.67
145,745.83
138,075.00
130,404.17
122,733.33
115,062.50
107,391.67
99,720.83
92,050.00
84,379.17
76,708.33
69,037.50
61,366.67
53,695.83
46,025.00
38,354.17
30,683.33
23,012.50
15,341.67
7,670.83
0.00
Camion Revolvedor de concreto 8.5 m3 Capacidad

Vm
Valor de la mquina o equipo considerado como nuevo
450,000.00
10% $
45,000.00
Vr
Valor de rescate de la mquina o equipo
Ve
Vida econmica (horas efectivas de trabajo)
9,000.00
Hea
Nmero de horas efectivas de trabajo durante el ao
1,800.00
Tasa de inters anual
Prima anual promedio de seguros
Ko
16.00%
6.00%
Coeficiente por mantenimiento tanto mayor como menor
0.60
Tipo de combustible
Diesel
HP
Caballos de fuerza
Fo
Factor de operacin de la maquinara o equipo
Ce
Pc=
Coeficiente de combustible determinado por la experiencia

Cantidad de combustible utilizado por hora efectiva de trabajo.
(lts)
Precio del combustible (por litro)
CC
Capacidad del crter lts
Tc
Tiempo para el cambio de aceite Tc (horas)
500.00
Ca
Coeficiente experimental para lubricante consumido por hora (lts)

Cantidad de aceites lubricantes consumidos por hora efectiva de
trabajo
Consumo entre cambios sucesivos de lubricantes
0.0021
Gh=Hp*Fo*Ce
Ah=Ca*HP*Fo
Ga=CC/Tc
210.00
85%
Costo de los aceites lubricantes (por litro)
Pn
Valor de las neumticos o llantas
Vn
Horas de vida econmica de las llantas
Va
Horas de vida econmica de las piezas especiales
Pa
Valor de las piezas especiales
0.08
48.68
1,800.00
9,000
$
Phid
Precio del Aceite Hidraulico (por litro)

Salario real del personal necesario para operar la mquina o
equipo
Horas efectivas de trabajo de la maquinaria dentro del turno
Kmo
0.37
74,000.00
Factor de Consumo de aceite Hidraulico
Kh
13.30
Khid
Ht
13.85
40.00
Pa
Sr
0.0776
150,000.00
0.014
41.00
357.14
8.00
Coeficiente en funcin del tipo de trabajo y de la herramienta

requerida.
0.08
Factor de operacin de Mano de Obra
0.85
Mo
Costo unitario por concepto de mano de obra.
Ks
Coeficiente en funcin del tipo de trabajo y del equipo requerido

para la seguridad del trabajador
37.95
0.10
DETERMINACIN COSTO HORARIO

Costos
Frmula
Clculo
$ / Hr
COSTOS FIJOS
Costo por
Depreciacin
D=
Costo por
Inversin
lm =
Costo por
Seguros
Sm =
Costo por
Mantenimiento
Mn =
Vm Vr
Ve
(Vm + Vr)*i
2Hea
(Vm +Vr)*s
2Hea
Ko*D
D=
Im =
Sm =
Mn =
405,000.00
45.000
22.000
8.250
27.000000 $
27.000
9,000.00
79200
3,600.00
29,700.00
3,600.00
SUMA DE COSTOS FIJOS = Cfi
102.250
COSTOS POR CONSUMOS DE OPERACIN EQUIPO

Costo por
Combustibles
Co = Gh * Pc
Co = $
184.23
184.23
Costo Aceite
Hidraulico
Co= Khid * Phid
Co= $
0.58
0.58
Costo por
lubricantes
Lb =
( Ah + Ga )
*Pa
Lb = $
22.14
22.14
N = Pn/Vn
N= $
41.11
41.11
Ae = Pa/Va
Ae = $
16.67
16.67
Suma de Costos por Consumos = Cco $
248.06
Costo por
llantas
Costo por
piezas
especiales
COSTOS POR OPERACIN DE EQUIPO

Costo por
salarios de
operacin
Po = Sr/Ht
Po =
44.64285714 $
44.64
Costo por
herramienta de
mano
Hm = Kh*Mo
Hm =
3.035714286 $
3.04
Costo directo
por equipo de
seguridad
Es = Ks*Mo
Es =
3.794642857 $
3.79
Suma de costos por operacin=Cop $
51.47
Otros Costos por operacin

Alimentacion
Hospedaje
Considerar 2 Oper Cr
Renta
$
Casa:
5,000.00
$/M3 = $
$ / M3: $
Suma de Otros Costos por operacin
Costo horario Phm=Cfi+Cco+Cop

Costo horario $/M3:
Porcentaje de Indirectos:
Importe Costo Indirecto:
A Costo Indirecto:
Porcentaje de Utilidad:
Precio de Venta:
Rendimiento Promedio de Acarreo M3 / Hr:
Precio Unitario ($ / M3):
$ 401.78
$ 57.40
30%
$ 120.54
$ 522.32
25%
$ 130.58
$ 652.90
7.00
$
93.3
Bomba Pluma de 32 ml alcance y 70 m3 capacidad

Vm
1,150,000.00
10% $
115,000.00
Vr
Ve
9,000.00
Hea
1,800.00
Ko
16.00%
6.00%
0.50
Tipo de combustible
Diesel
HP
Caballos de fuerza
Fo
Ce
Gh=Hp*Fo*Ce
350.00
85%
0.0776
Cantidad de combustible utilizado por hora efectiva de trabajo. (lts)
23.09
Pc=
13.30
CC
43.00
Tc
500.00
Ca
0.0035
Ah=Ca*HP*Fo
Ga=CC/Tc
Cantidad de aceites lubricantes consumidos por hora efectiva de trabajo
1.04
0.09
Pa
Khid
Phid
41.00
Pn
88,540.00
Vn
Va
Pa
56,500.00
Sr
Salario real del personal necesario para operar la mquina o equipo
357.14
Ht
8.00
Kh
Coeficiente en funcin del tipo de trabajo y de la herramienta requerida.
0.08
0.85
Kmo
48.68
0.031
1,800.00
2,000
Mo
Ks
Coeficiente en funcin del tipo de trabajo y del equipo requerido para la

seguridad del trabajador
37.95
0.10

Costos
Frmula
Clculo
$ / Hr
COSTOS FIJOS
Costo por
Depreciacin
D=
Costo por
Inversin
lm =
Costo por
Seguros
Sm =
Costo por
Mantenimiento
Mn =
Vm Vr
Ve
(Vm + Vr)*i
2Hea
(Vm +Vr)*s
2Hea
Ko*D
D=
Im =
Sm =
Mn =
1,035,000.00
115.000
56.222
21.083
57.500000 $
57.500
9,000.00
202400
3,600.00
75,900.00
3,600.00
SUMA DE COSTOS FIJOS = Cfi $
249.806

Costo por
Combustibles
Co = Gh * Pc
Co = $
307.04
307.04
Costo Aceite
Hidraulico
Co= Khid * Phid
Co= $
1.27
1.27
Costo por
lubricantes
Lb =
( Ah + Ga )
*Pa
Lb = $
54.87
54.87
N= $
49.19
49.19
28.25 $
28.25
412.38
Costo por
llantas
Costo por
piezas
especiales
N = Pn/Vn
Ae = Pa/Va
Ae =
Costos por operacin

Costo por
salarios de
operacin
Po = Sr/Ht
Po =
44.6425 $
44.64
Costo por
herramienta de
mano
Hm = Kh*Mo
Hm =
3.03569 $
3.04
Costo directo
por equipo de
seguridad
Es = Ks*Mo
Es =
3.7946125 $
3.79
51.47

Alimentacion
Hospedaje
Renta Casa: $
$/M3 = $
$ / M3: $

Costo horario $/M3:
A Costo Indirecto:
Precio de Venta:
Rendimiento Produccin M3 / Hr:
$
$
5,000.00
713.66
25.49
30%
$
214.10
$
927.75
25%
$
231.94
$ 1,159.69
28.00
$
41.4
Cargador Frontal 18 tons peso y 3 m3 cucharon

Vm
Planta Dosificadora con Sil

$
450,000.00
20% $
Vm
Vr
90,000.00
Vr
Ve
9,600.00
Ve
Hea
1,200.00
Hea
Ko
16.00%
6.00%

Tipo de combustible
0.50
Ko
185.00
HP
Diesel
HP
Caballos de fuerza
Fo
Ce
85%
Fo
0.0776
Ce
Cantidad de combustible utilizado por hora efectiva de trabajo. (lts)
12.20
GE=Hp*Fo*Ce
Pc=
13.30
PE=
CC
39.00
CC
Tc
500.00
Tc
Ca

trabajo
0.0035
Ca
Gh=Hp*Fo*Ce
Ah=Ca*HP*Fo
Ga=CC/Tc
0.55
Ah=Ca*HP*Fo
0.08
Ga=CC/Tc
Pa
48.68
Pa
Pn
88,540.00
Pn
Vn
1,800.00
Vn
Va
3,000
Va
Pa
Khid
Phid
Sr
Ht
Kh
Kmo
70,000.00
Pa
0.011
Khid
41.00
Phid
357.14
Sr
8.00
Ht

requerida.
0.08
Kh
0.85
Kmo
37.95
Mo
0.10
Ks
Mo
Ks


Costos
Frmula
DETERM
Clculo
$ / Hr
Costos
COSTOS FIJOS
Costo por
Depreciacin
D=
Costo por
Inversin
lm =
Costo por
Seguros
Sm =
Costo por
Mantenimiento
Mn =
Vm Vr
Ve
(Vm + Vr)*i
2Hea
(Vm +Vr)*s
2Hea
Ko*D
D=
Im =
Sm =
Mn =
360,000.00
37.500
Costo por
Depreciacin
36.000
Costo por
Inversin
13.500
Costo por
Seguros
18.750000 $
18.750
Costo por
Mantenimiento
9,600.00
86400
2,400.00
32,400.00
2,400.00
105.750

Costo por
Combustibles
Co = Gh * Pc
Co = $
162.29
162.29
Costo Aceite
Hidraulico
Co= Khid * Phid
Co= $
0.46
0.46
Costo por
lubricantes
Lb =
( Ah + Ga )
*Pa
Lb = $
30.59
30.59
N= $
49.19
49.19
23.33333333 $
23.33
242.53
Costo por
llantas
Costo por
piezas
especiales
N = Pn/Vn
Ae = Pa/Va
Ae =
Costo por
Electricidad
Costo Aceite
Hidraulico
Costo por
lubricantes
Costo por
llantas
Costo por
piezas
especiales
Costos por operacin

Costo por
salarios de
operacin
Po = Sr/Ht
Po =
44.6425 $
44.64
Costo por
salarios de
operacin
Costo por
herramienta de
mano
Hm = Kh*Mo
Hm =
3.03569 $
3.04
Costo por
herramienta de
mano
Costo directo
por equipo de
seguridad
Es = Ks*Mo
Es =
3.7946125 $
3.79
Costo directo
por equipo de
seguridad
51.47

Alimentacion
Hospedaje
Renta Casa: $
5,000.00
Otr
$/M3 = $
Alimentacion
$ / M3: $
Hospedaje

Costo horario $/M3:
A Costo Indirecto:
Precio de Venta:
$ 399.75
$ 14.28
30%
$ 119.93
$ 519.68
25%
$ 129.92
$ 649.59
28.00
$
23.2
Co
Ren
Planta Dosificadora con Silo Almacen de Cemento de 45 tons y 32 m3Y/Hr

$ 1,100,000.00
10% $
110,000.00
9,600.00
1,200.00
16.00%
6.00%
0.50
Tipo de energia
Electricidad
Caballos de fuerza
35.00
85%
Coeficiente de Electricidad
0.7450
Cantidad de Energia utilizado por hora efectiva de trabajo. (KWHr)

Precio Electricidad ($/Kw)
22.16
$
8.00
Capacidad del crter lts Compresor de Aire
3.00
200.00

trabajo
0.0035
Costo de los aceite para Compresor de Aire (por litro)
0.10
0.02
$
70.00
N/A
N/A
0.011
Precio del Aceite Hidraulico (por litro) Lubricar Pistones
41.00
285.71
8.00

requerida.
0.08
0.85
30.36

0.10

Frmula
Clculo
$ / Hr
COSTOS FIJOS
D=
lm =
Sm =
Mn =
Vm Vr
Ve
(Vm + Vr)*i
2Hea
(Vm +Vr)*s
2Hea
Ko*D
990,000.00
D=
9,600.00
193600
Im =
2,400.00
72,600.00
Sm =
Mn =
2,400.00
$
51.56
103.125
80.667
30.250
51.563
265.604
Costos por consumo

CE = GE * PE
CE = $
177.31
177.31
Co= Khid * Phid
Co= $
0.46
0.46
( Ah + Ga )
*Pa
Lb = $
8.34
8.34
186.10
Lb =
N = Pn/Vn
N= $
Ae = Pa/Va
Ae =
Costos por operacin

Po = Sr/Ht
Po =
35.71428571 $
35.71
Hm = Kh*Mo
Hm =
2.428571429 $
2.43
Es = Ks*Mo
Es =
3.035714286 $
3.04
41.18

Renta Casa: $
5,000.00
$/M3 = $
$ / M3: $

Costo horario $/M3:
A Costo Indirecto:
Importe Utilidad:
Precio de Venta:
$ 306.78
$ 10.96
30%
$ 92.03
$ 398.82
25%
$ 99.70
$ 498.52
28.00
$
17.8
FLUJO PARA CALCULO DE PUNTO DE EQUILIBRIO (INCLUYE COST
VOL
VENTAS
M3
$ VENTA
PROM
M3
% DESCTO
PROM
0%
$ VENTA
NETO
$ / M3
INGRESOS
POR VENTAS
COSTOS
FIJOS MES
$ /MES
0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1000
1050
1100
1150
1200
1250
1300
1350
1400
1450
1500
1550
1600
1650
1700
1750
1800
1850
1900
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
54,000.00
108,000.00
162,000.00
216,000.00
270,000.00
324,000.00
378,000.00
432,000.00
486,000.00
540,000.00
594,000.00
648,000.00
702,000.00
756,000.00
810,000.00
864,000.00
918,000.00
972,000.00
1,026,000.00
1,080,000.00
1,134,000.00
1,188,000.00
1,242,000.00
1,296,000.00
1,350,000.00
1,404,000.00
1,458,000.00
1,512,000.00
1,566,000.00
1,620,000.00
1,674,000.00
1,728,000.00
1,782,000.00
1,836,000.00
1,890,000.00
1,944,000.00
1,998,000.00
2,052,000.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
1950
2000
2050
2100
2150
2200
2250
2300
2350
2400
2450
2500
2550
2600
2650
2700
2750
2800
2850
2900
2950
3000
3050
3100
3150
3200
3250
3300
3350
3400
3450
3500
3550
3600
3650
3700
3750
3800
3850
3900
3950
4000
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2,106,000.00
2,160,000.00
2,214,000.00
2,268,000.00
2,322,000.00
2,376,000.00
2,430,000.00
2,484,000.00
2,538,000.00
2,592,000.00
2,646,000.00
2,700,000.00
2,754,000.00
2,808,000.00
2,862,000.00
2,916,000.00
2,970,000.00
3,024,000.00
3,078,000.00
3,132,000.00
3,186,000.00
3,240,000.00
3,294,000.00
3,348,000.00
3,402,000.00
3,456,000.00
3,510,000.00
3,564,000.00
3,618,000.00
3,672,000.00
3,726,000.00
3,780,000.00
3,834,000.00
3,888,000.00
3,942,000.00
3,996,000.00
4,050,000.00
4,104,000.00
4,158,000.00
4,212,000.00
4,266,000.00
4,320,000.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
356,242.76
E EQUILIBRIO (INCLUYE COSTO FINANCIERO)
COSTOS
VARIABLES
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
738.19
36,909.45
73,818.89
110,728.34
147,637.79
184,547.23
221,456.68
258,366.13
295,275.57
332,185.02
369,094.46
406,003.91
442,913.36
479,822.80
516,732.25
553,641.70
590,551.14
627,460.59
664,370.04
701,279.48
738,188.93
775,098.38
812,007.82
848,917.27
885,826.71
922,736.16
959,645.61
996,555.05
1,033,464.50
1,070,373.95
1,107,283.39
1,144,192.84
1,181,102.29
1,218,011.73
1,254,921.18
1,291,830.63
1,328,740.07
1,365,649.52
1,402,558.96
GANANCIA O
PERDIDA
COSTOS
TOTALES
$ /MES
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
356,242.76
393,152.21
430,061.65
466,971.10
503,880.55
540,789.99
577,699.44
614,608.89
651,518.33
688,427.78
725,337.22
762,246.67
799,156.12
836,065.56
872,975.01
909,884.46
946,793.90
983,703.35
1,020,612.80
1,057,522.24
1,094,431.69
1,131,341.14
1,168,250.58
1,205,160.03
1,242,069.47
1,278,978.92
1,315,888.37
1,352,797.81
1,389,707.26
1,426,616.71
1,463,526.15
1,500,435.60
1,537,345.05
1,574,254.49
1,611,163.94
1,648,073.39
1,684,982.83
1,721,892.28
1,758,801.72
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
356,242.76
339,152.21
322,061.65
304,971.10
287,880.55
270,789.99
253,699.44
236,608.89
219,518.33
202,427.78
185,337.22
168,246.67
151,156.12
134,065.56
116,975.01
99,884.46
82,793.90
65,703.35
48,612.80
31,522.24
14,431.69
2,658.86
19,749.42
36,839.97
53,930.53
71,021.08
88,111.63
105,202.19
122,292.74
139,383.29
156,473.85
173,564.40
190,654.95
207,745.51
224,836.06
241,926.61
259,017.17
276,107.72
293,198.28
UTILIDAD
%
-100%
-86.26%
-74.89%
-65.31%
-57.13%
-50.07%
-43.92%
-38.50%
-33.69%
-29.40%
-25.55%
-22.07%
-18.91%
-16.04%
-13.40%
-10.98%
-8.74%
-6.68%
-4.76%
-2.98%
-1.32%
0.24%
1.69%
3.06%
4.34%
5.55%
6.70%
7.78%
8.80%
9.77%
10.69%
11.57%
12.40%
13.20%
13.95%
14.68%
15.37%
16.04%
16.67%
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,439,468.41
1,476,377.86
1,513,287.30
1,550,196.75
1,587,106.20
1,624,015.64
1,660,925.09
1,697,834.54
1,734,743.98
1,771,653.43
1,808,562.88
1,845,472.32
1,882,381.77
1,919,291.21
1,956,200.66
1,993,110.11
2,030,019.55
2,066,929.00
2,103,838.45
2,140,747.89
2,177,657.34
2,214,566.79
2,251,476.23
2,288,385.68
2,325,295.13
2,362,204.57
2,399,114.02
2,436,023.46
2,472,932.91
2,509,842.36
2,546,751.80
2,583,661.25
2,620,570.70
2,657,480.14
2,694,389.59
2,731,299.04
2,768,208.48
2,805,117.93
2,842,027.38
2,878,936.82
2,915,846.27
2,952,755.71
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,795,711.17
1,832,620.62
1,869,530.06
1,906,439.51
1,943,348.96
1,980,258.40
2,017,167.85
2,054,077.30
2,090,986.74
2,127,896.19
2,164,805.64
2,201,715.08
2,238,624.53
2,275,533.97
2,312,443.42
2,349,352.87
2,386,262.31
2,423,171.76
2,460,081.21
2,496,990.65
2,533,900.10
2,570,809.55
2,607,718.99
2,644,628.44
2,681,537.89
2,718,447.33
2,755,356.78
2,792,266.22
2,829,175.67
2,866,085.12
2,902,994.56
2,939,904.01
2,976,813.46
3,013,722.90
3,050,632.35
3,087,541.80
3,124,451.24
3,161,360.69
3,198,270.14
3,235,179.58
3,272,089.03
3,308,998.47
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
310,288.83
327,379.38
344,469.94
361,560.49
378,651.04
395,741.60
412,832.15
429,922.70
447,013.26
464,103.81
481,194.36
498,284.92
515,375.47
532,466.03
549,556.58
566,647.13
583,737.69
600,828.24
617,918.79
635,009.35
652,099.90
669,190.45
686,281.01
703,371.56
720,462.11
737,552.67
754,643.22
771,733.78
788,824.33
805,914.88
823,005.44
840,095.99
857,186.54
874,277.10
891,367.65
908,458.20
925,548.76
942,639.31
959,729.86
976,820.42
993,910.97
1,011,001.53
17.28%
17.86%
18.43%
18.97%
19.48%
19.98%
20.47%
20.93%
21.38%
21.81%
22.23%
22.63%
23.02%
23.40%
23.77%
24.12%
24.46%
24.80%
25.12%
25.43%
25.74%
26.03%
26.32%
26.60%
26.87%
27.13%
27.39%
27.64%
27.88%
28.12%
28.35%
28.58%
28.80%
29.01%
29.22%
29.42%
29.62%
29.82%
30.01%
30.19%
30.38%
30.55%
VOL VTAS
0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1000
1050
1100
1150
1200
1250
1300
1350
1400
1450
1500
1550
1600
1650
1700
1750
1800
1850
1900
INGRESOS POR
VTAS
COSTOS FIJOS
$
$
54,000.00
$ 108,000.00
$ 162,000.00
$ 216,000.00
$ 270,000.00
$ 324,000.00
$ 378,000.00
$ 432,000.00
$ 486,000.00
$ 540,000.00
$ 594,000.00
$ 648,000.00
$ 702,000.00
$ 756,000.00
$ 810,000.00
$ 864,000.00
$ 918,000.00
$ 972,000.00
$ 1,026,000.00
$ 1,080,000.00
$ 1,134,000.00
$ 1,188,000.00
$ 1,242,000.00
$ 1,296,000.00
$ 1,350,000.00
$ 1,404,000.00
$ 1,458,000.00
$ 1,512,000.00
$ 1,566,000.00
$ 1,620,000.00
$ 1,674,000.00
$ 1,728,000.00
$ 1,782,000.00
$ 1,836,000.00
$ 1,890,000.00
$ 1,944,000.00
$ 1,998,000.00
$ 2,052,000.00
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
COSTOS
TOTALES
$ 356,242.76
$ 393,152.21
$ 430,061.65
$ 466,971.10
$ 503,880.55
$ 540,789.99
$ 577,699.44
$ 614,608.89
$ 651,518.33
$ 688,427.78
$ 725,337.22
$ 762,246.67
$ 799,156.12
$ 836,065.56
$ 872,975.01
$ 909,884.46
$ 946,793.90
$ 983,703.35
$ 1,020,612.80
$ 1,057,522.24
$ 1,094,431.69
$ 1,131,341.14
$ 1,168,250.58
$ 1,205,160.03
$ 1,242,069.47
$ 1,278,978.92
$ 1,315,888.37
$ 1,352,797.81
$ 1,389,707.26
$ 1,426,616.71
$ 1,463,526.15
$ 1,500,435.60
$ 1,537,345.05
$ 1,574,254.49
$ 1,611,163.94
$ 1,648,073.39
$ 1,684,982.83
$ 1,721,892.28
$ 1,758,801.72
1950
2000
2050
2100
2150
2200
2250
2300
2350
2400
2450
2500
2550
2600
2650
2700
2750
2800
2850
2900
2950
3000
3050
3100
3150
3200
3250
3300
3350
3400
3450
3500
3550
3600
3650
3700
3750
3800
3850
3900
3950
4000
$ 2,106,000.00
$ 2,160,000.00
$ 2,214,000.00
$ 2,268,000.00
$ 2,322,000.00
$ 2,376,000.00
$ 2,430,000.00
$ 2,484,000.00
$ 2,538,000.00
$ 2,592,000.00
$ 2,646,000.00
$ 2,700,000.00
$ 2,754,000.00
$ 2,808,000.00
$ 2,862,000.00
$ 2,916,000.00
$ 2,970,000.00
$ 3,024,000.00
$ 3,078,000.00
$ 3,132,000.00
$ 3,186,000.00
$ 3,240,000.00
$ 3,294,000.00
$ 3,348,000.00
$ 3,402,000.00
$ 3,456,000.00
$ 3,510,000.00
$ 3,564,000.00
$ 3,618,000.00
$ 3,672,000.00
$ 3,726,000.00
$ 3,780,000.00
$ 3,834,000.00
$ 3,888,000.00
$ 3,942,000.00
$ 3,996,000.00
$ 4,050,000.00
$ 4,104,000.00
$ 4,158,000.00
$ 4,212,000.00
$ 4,266,000.00
$ 4,320,000.00
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 356,242.76
$ 1,795,711.17
$ 1,832,620.62
$ 1,869,530.06
$ 1,906,439.51
$ 1,943,348.96
$ 1,980,258.40
$ 2,017,167.85
$ 2,054,077.30
$ 2,090,986.74
$ 2,127,896.19
$ 2,164,805.64
$ 2,201,715.08
$ 2,238,624.53
$ 2,275,533.97
$ 2,312,443.42
$ 2,349,352.87
$ 2,386,262.31
$ 2,423,171.76
$ 2,460,081.21
$ 2,496,990.65
$ 2,533,900.10
$ 2,570,809.55
$ 2,607,718.99
$ 2,644,628.44
$ 2,681,537.89
$ 2,718,447.33
$ 2,755,356.78
$ 2,792,266.22
$ 2,829,175.67
$ 2,866,085.12
$ 2,902,994.56
$ 2,939,904.01
$ 2,976,813.46
$ 3,013,722.90
$ 3,050,632.35
$ 3,087,541.80
$ 3,124,451.24
$ 3,161,360.69
$ 3,198,270.14
$ 3,235,179.58
$ 3,272,089.03
$ 3,308,998.47
GANANCIA O
PERDIDA
-$356,242.76
-$339,152.21
-$322,061.65
-$304,971.10
-$287,880.55
-$270,789.99
-$253,699.44
-$236,608.89
-$219,518.33
-$202,427.78
-$185,337.22
-$168,246.67
-$151,156.12
-$134,065.56
-$116,975.01
-$99,884.46
-$82,793.90
-$65,703.35
-$48,612.80
-$31,522.24
-$14,431.69
$2,658.86
$19,749.42
$36,839.97
$53,930.53
$71,021.08
$88,111.63
$105,202.19
$122,292.74
$139,383.29
$156,473.85
$173,564.40
$190,654.95
$207,745.51
$224,836.06
$241,926.61
$259,017.17
$276,107.72
$293,198.28
$310,288.83
$327,379.38
$344,469.94
$361,560.49
$378,651.04
$395,741.60
$412,832.15
$429,922.70
$447,013.26
$464,103.81
$481,194.36
$498,284.92
$515,375.47
$532,466.03
$549,556.58
$566,647.13
$583,737.69
$600,828.24
$617,918.79
$635,009.35
$652,099.90
$669,190.45
$686,281.01
$703,371.56
$720,462.11
$737,552.67
$754,643.22
$771,733.78
$788,824.33
$805,914.88
$823,005.44
$840,095.99
$857,186.54
$874,277.10
$891,367.65
$908,458.20
$925,548.76
$942,639.31
$959,729.86
$976,820.42
$993,910.97
$1,011,001.53
GRAFICO DEL PUNTO DE EQUILIBRIO PLAN

(INCLUYE COSTO FINANCIE
$2,500,000
ESTA LINEA INDICA LA PRODUCCION O VENTAS DE CONCRETO,EN EL CUAL SE CRUZAN LAS LINE
VENTAS Y COSTOS TOTALES POR PRODUCCION, Y QUE ES DONDE SE EMPIEZA A GANAR O TEN
EMPEZAMOS A TENER $ 280.00 DE UTILIDAD
I $2,000,000
M
P
O $1,500,000
R
T
E $1,000,000
S
(
$
)
$500,000
$0
0
500
1000
PRODUCCION Y VENTAS DE CONCRETO (M3)
L PUNTO DE EQUILIBRIO PLANTA DE CONCRETO

(INCLUYE COSTO FINANCIERO)
EN EL CUAL SE CRUZAN LAS LINEAS DE INGRESOS TOTALES POR

ES DONDE SE EMPIEZA A GANAR O TENER UTILIDAD, CON 1,150 M3
TENER $ 280.00 DE UTILIDAD
INGRESOS POR VENTAS

PROMEDIO MENSUAL
COSTOS FIJOS TOTALES

PROMEDIO AL MES
COSTOS TOTALES
PROMEDIO AL MES
1500
N Y VENTAS DE CONCRETO (M3)
2000
2500
FLUJO PARA CALCULO DE PUNTO DE EQUILIBRIO (S

VOL
VENTAS
M3
$ VENTA
PROM
M3
% DESCTO
PROM
0%
$ VENTA
NETO
$ / M3
INGRESOS POR
VENTAS
0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1000
1050
1100
1150
1200
1250
1300
1350
1400
1450
1500
1550
1600
1650
1700
1750
1800
1850
1900
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
54,000.00
108,000.00
162,000.00
216,000.00
270,000.00
324,000.00
378,000.00
432,000.00
486,000.00
540,000.00
594,000.00
648,000.00
702,000.00
756,000.00
810,000.00
864,000.00
918,000.00
972,000.00
1,026,000.00
1,080,000.00
1,134,000.00
1,188,000.00
1,242,000.00
1,296,000.00
1,350,000.00
1,404,000.00
1,458,000.00
1,512,000.00
1,566,000.00
1,620,000.00
1,674,000.00
1,728,000.00
1,782,000.00
1,836,000.00
1,890,000.00
1,944,000.00
1,998,000.00
2,052,000.00
1950
2000
2050
2100
2150
2200
2250
2300
2350
2400
2450
2500
2550
2600
2650
2700
2750
2800
2850
2900
2950
3000
3050
3100
3150
3200
3250
3300
3350
3400
3450
3500
3550
3600
3650
3700
3750
3800
3850
3900
3950
4000
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
1,080.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2,106,000.00
2,160,000.00
2,214,000.00
2,268,000.00
2,322,000.00
2,376,000.00
2,430,000.00
2,484,000.00
2,538,000.00
2,592,000.00
2,646,000.00
2,700,000.00
2,754,000.00
2,808,000.00
2,862,000.00
2,916,000.00
2,970,000.00
3,024,000.00
3,078,000.00
3,132,000.00
3,186,000.00
3,240,000.00
3,294,000.00
3,348,000.00
3,402,000.00
3,456,000.00
3,510,000.00
3,564,000.00
3,618,000.00
3,672,000.00
3,726,000.00
3,780,000.00
3,834,000.00
3,888,000.00
3,942,000.00
3,996,000.00
4,050,000.00
4,104,000.00
4,158,000.00
4,212,000.00
4,266,000.00
4,320,000.00
LO DE PUNTO DE EQUILIBRIO (SIN COSTO FINANCIERO)

COSTOS
FIJOS MES
COSTOS VARIABLES
$ /MES
$ /MES
GANANCIA O
PERDIDA
COSTOS
TOTALES
UTILIDAD
%
$738.19
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
36,909.45
73,818.89
110,728.34
147,637.79
184,547.23
221,456.68
258,366.13
295,275.57
332,185.02
369,094.46
406,003.91
442,913.36
479,822.80
516,732.25
553,641.70
590,551.14
627,460.59
664,370.04
701,279.48
738,188.93
775,098.38
812,007.82
848,917.27
885,826.71
922,736.16
959,645.61
996,555.05
1,033,464.50
1,070,373.95
1,107,283.39
1,144,192.84
1,181,102.29
1,218,011.73
1,254,921.18
1,291,830.63
1,328,740.07
1,365,649.52
1,402,558.96
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
274,635.26
311,544.71
348,454.15
385,363.60
422,273.05
459,182.49
496,091.94
533,001.39
569,910.83
606,820.28
643,729.72
680,639.17
717,548.62
754,458.06
791,367.51
828,276.96
865,186.40
902,095.85
939,005.30
975,914.74
1,012,824.19
1,049,733.64
1,086,643.08
1,123,552.53
1,160,461.97
1,197,371.42
1,234,280.87
1,271,190.31
1,308,099.76
1,345,009.21
1,381,918.65
1,418,828.10
1,455,737.55
1,492,646.99
1,529,556.44
1,566,465.89
1,603,375.33
1,640,284.78
1,677,194.22
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
274,635.26
257,544.71
240,454.15
223,363.60
206,273.05
189,182.49
172,091.94
155,001.39
137,910.83
120,820.28
103,729.72
86,639.17
69,548.62
52,458.06
35,367.51
18,276.96
1,186.40
15,904.15
32,994.70
50,085.26
67,175.81
84,266.36
101,356.92
118,447.47
135,538.03
152,628.58
169,719.13
186,809.69
203,900.24
220,990.79
238,081.35
255,171.90
272,262.45
289,353.01
306,443.56
323,534.11
340,624.67
357,715.22
374,805.78
-100%
-82.67%
-69.01%
-57.96%
-48.85%
-41.20%
-34.69%
-29.08%
-24.20%
-19.91%
-16.11%
-12.73%
-9.69%
-6.95%
-4.47%
-2.21%
-0.14%
1.76%
3.51%
5.13%
6.63%
8.03%
9.33%
10.54%
11.68%
12.75%
13.75%
14.70%
15.59%
16.43%
17.23%
17.98%
18.70%
19.39%
20.03%
20.65%
21.24%
21.81%
22.35%
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,439,468.41
1,476,377.86
1,513,287.30
1,550,196.75
1,587,106.20
1,624,015.64
1,660,925.09
1,697,834.54
1,734,743.98
1,771,653.43
1,808,562.88
1,845,472.32
1,882,381.77
1,919,291.21
1,956,200.66
1,993,110.11
2,030,019.55
2,066,929.00
2,103,838.45
2,140,747.89
2,177,657.34
2,214,566.79
2,251,476.23
2,288,385.68
2,325,295.13
2,362,204.57
2,399,114.02
2,436,023.46
2,472,932.91
2,509,842.36
2,546,751.80
2,583,661.25
2,620,570.70
2,657,480.14
2,694,389.59
2,731,299.04
2,768,208.48
2,805,117.93
2,842,027.38
2,878,936.82
2,915,846.27
2,952,755.71
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,714,103.67
1,751,013.12
1,787,922.56
1,824,832.01
1,861,741.46
1,898,650.90
1,935,560.35
1,972,469.80
2,009,379.24
2,046,288.69
2,083,198.14
2,120,107.58
2,157,017.03
2,193,926.47
2,230,835.92
2,267,745.37
2,304,654.81
2,341,564.26
2,378,473.71
2,415,383.15
2,452,292.60
2,489,202.05
2,526,111.49
2,563,020.94
2,599,930.39
2,636,839.83
2,673,749.28
2,710,658.72
2,747,568.17
2,784,477.62
2,821,387.06
2,858,296.51
2,895,205.96
2,932,115.40
2,969,024.85
3,005,934.30
3,042,843.74
3,079,753.19
3,116,662.64
3,153,572.08
3,190,481.53
3,227,390.97
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
391,896.33
408,986.88
426,077.44
443,167.99
460,258.54
477,349.10
494,439.65
511,530.20
528,620.76
545,711.31
562,801.86
579,892.42
596,982.97
614,073.53
631,164.08
648,254.63
665,345.19
682,435.74
699,526.29
716,616.85
733,707.40
750,797.95
767,888.51
784,979.06
802,069.61
819,160.17
836,250.72
853,341.28
870,431.83
887,522.38
904,612.94
921,703.49
938,794.04
955,884.60
972,975.15
990,065.70
1,007,156.26
1,024,246.81
1,041,337.36
1,058,427.92
1,075,518.47
1,092,609.03
22.86%
23.36%
23.83%
24.29%
24.72%
25.14%
25.55%
25.93%
26.31%
26.67%
27.02%
27.35%
27.68%
27.99%
28.29%
28.59%
28.87%
29.14%
29.41%
29.67%
29.92%
30.16%
30.40%
30.63%
30.85%
31.07%
31.28%
31.48%
31.68%
31.87%
32.06%
32.25%
32.43%
32.60%
32.77%
32.94%
33.10%
33.26%
33.41%
33.56%
33.71%
33.85%
VOL VTAS
0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1000
1050
1100
1150
1200
1250
1300
1350
1400
1450
1500
1550
1600
1650
1700
1750
1800
1850
1900
1950
2000
INGRESOS POR
VTAS
GANANCIA O
COSTOS FIJOS COSTOS TOTALES PERDIDA
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
54,000.00
108,000.00
162,000.00
216,000.00
270,000.00
324,000.00
378,000.00
432,000.00
486,000.00
540,000.00
594,000.00
648,000.00
702,000.00
756,000.00
810,000.00
864,000.00
918,000.00
972,000.00
1,026,000.00
1,080,000.00
1,134,000.00
1,188,000.00
1,242,000.00
1,296,000.00
1,350,000.00
1,404,000.00
1,458,000.00
1,512,000.00
1,566,000.00
1,620,000.00
1,674,000.00
1,728,000.00
1,782,000.00
1,836,000.00
1,890,000.00
1,944,000.00
1,998,000.00
2,052,000.00
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
274,635.26
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
274,635.26
311,544.71
348,454.15
385,363.60
422,273.05
459,182.49
496,091.94
533,001.39
569,910.83
606,820.28
643,729.72
680,639.17
717,548.62
754,458.06
791,367.51
828,276.96
865,186.40
902,095.85
939,005.30
975,914.74
1,012,824.19
1,049,733.64
1,086,643.08
1,123,552.53
1,160,461.97
1,197,371.42
1,234,280.87
1,271,190.31
1,308,099.76
1,345,009.21
1,381,918.65
1,418,828.10
1,455,737.55
1,492,646.99
1,529,556.44
1,566,465.89
1,603,375.33
1,640,284.78
1,677,194.22
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
274,635.26
257,544.71
240,454.15
223,363.60
206,273.05
189,182.49
172,091.94
155,001.39
137,910.83
120,820.28
103,729.72
86,639.17
69,548.62
52,458.06
35,367.51
18,276.96
1,186.40
15,904.15
32,994.70
50,085.26
67,175.81
84,266.36
101,356.92
118,447.47
135,538.03
152,628.58
169,719.13
186,809.69
203,900.24
220,990.79
238,081.35
255,171.90
272,262.45
289,353.01
306,443.56
323,534.11
340,624.67
357,715.22
374,805.78
804
$ 2,106,000.00 $ 274,635.26 $ 1,714,103.67 $

$ 2,160,000.00 $ 274,635.26 $ 1,751,013.12 $
391,896.33
408,986.88
180.84
GRAFICO DEL PUNTO DE EQUILIBRIO ENTRE VENTAS Y COSTOS

DE PLANTA DE CONCRETO (SIN COSTOS FINANCIEROS
$1,800,000
ESTA LINEA INDICA EL PUNTO DE EQUILIBRIO ENTRE LOS COSTOS TOTALES (SIN
COSTOS FINANCIEROS POR INVERSION) Y LOS INGRESOS POR PRODUCCION Y VEN
CONCRETO, EL CUAL ES DE 804 M3 DE CONCRETO Y DONDE SE INICIA CON UTILID
ES DECIR, ES EL PUNTO DONDE LOS INGRESOS REBASAN A LOS COSTOS Y DONDE
A TENER UTILIDAD POR LAS OPERACIONES DE PRODUCCION Y VENTA.
$1,600,000
I
M
P
O
R
T
E
S
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
(
$
)
$400,000
$200,000
$0
200
400
600
800
VOLUMEN DE PRODUCCION Y VENTAS DE CONCRETO (M
RIO ENTRE VENTAS Y COSTOS TOTALES PROMEDIO

O (SIN COSTOS FINANCIEROS INVERSION)
O ENTRE LOS COSTOS TOTALES (SIN INCLUIR LOS

S INGRESOS POR PRODUCCION Y VENTAS DE
RETO Y DONDE SE INICIA CON UTILIDAD DE $180.84,
OS REBASAN A LOS COSTOS Y DONDE SE EMPIEZA
E PRODUCCION Y VENTA.
INGRESOS
POR
VENTAS
COSTOS
FIJOS
800
1000
RODUCCION Y VENTAS DE CONCRETO (M3)
1200
1400
1600

Calculo Punto Equilibrio Produccion Concretera

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BREVE RESEA DEL PROGRAMA

ING. NARCISO CASTRO BUITIMEA

MINAR LA PRODUCCION Y VENTA NECESARIA

SIN IVA DE LAS MATERIAS PRIMAS Y

DEMAS COSTAS, ASI COMO LOS COSTOS

LOS VENDEDORES Y DEMAS PERSONAL

A ADQUISICION DE MAQUINARIA, EQUIPOS,

L QUE COSTARA DICHO "PRESTAMO" Y EL

N GASTO FINANCIERO, HAY QUE

GENERARAN INGRESOS Y LA CONSIDEAR TODAS LAS OBLIGACIONES CONTRAIDAS

NOTA: ACTUALIZAR UNICAMENTE LAS CELDAS EN COLOR AMARILLO

SUELDOS ADMINISTRACION DIRECTA

SUELDOS OPERACION DIRECTA

OTROS GASTOS DE ADMINISTRACION

PRECIO UNITARIO DE CONCRETO TIPO

CONCRETO F'C=200 kg/cm2 TAMAO MAXIMO DE

DESCRIPCION MATERIAS PRIMAS

TOTAL MATERIAS PRIMAS:

CONSUMOS POR OPERACIN EQUIPOS

GASTOS POR COMISIONES/M3 DEL PERSONAL

GASTOS POR TIEMPO EXTRA $/M3 DEL PERSONAL OPERARIO

TOTAL GASTOS POR COMISIONES DEL

RELACION DE MAQUINARIA Y EQUIPO NECESARIO PARA PROYECTO PLANTA DE CONCRETO

DESCRIPCION, CANTIDADES Y COSTOS

CONDICIONES DEL BANCO O INSTITUCION FINANCIERA PRESTAMISTA:

OYECTO PLANTA DE CONCRETO

DESGLOSE DEL COSTO FINANCIERO DE OFICINA E INSTALACION

COSTO MENSUAL PROMEDIO

DESGLOSE DEL COSTO FINANCIERO DE LA MAQUINARIA Y EQUIPOS

ESTUDIO FINANCIERO DE CAMIONES REVOLVEDORAS

COSTO MENSUAL PROMEDIO

COSTO PROMEDIO MENSUAL 21,478.33

COSTO MENSUAL PROMEDIO

COSTO PROMEDIO MENSUAL

Camion Revolvedor de concreto 8.5 m3 Capacidad

Valor de la mquina o equipo considerado como nuevo

Valor de rescate de la mquina o equipo

Vida econmica (horas efectivas de trabajo)

Nmero de horas efectivas de trabajo durante el ao

Tasa de inters anual

Prima anual promedio de seguros

Coeficiente por mantenimiento tanto mayor como menor

Factor de operacin de la maquinara o equipo

Coeficiente de combustible determinado por la experiencia

Capacidad del crter lts

Tiempo para el cambio de aceite Tc (horas)

Coeficiente experimental para lubricante consumido por hora (lts)

Costo de los aceites lubricantes (por litro)

Valor de las neumticos o llantas

Horas de vida econmica de las llantas

Horas de vida econmica de las piezas especiales

Valor de las piezas especiales

Precio del Aceite Hidraulico (por litro)

Factor de Consumo de aceite Hidraulico

Coeficiente en funcin del tipo de trabajo y de la herramienta

Factor de operacin de Mano de Obra

Costo unitario por concepto de mano de obra.

Coeficiente en funcin del tipo de trabajo y del equipo requerido

DETERMINACIN COSTO HORARIO

SUMA DE COSTOS FIJOS = Cfi

COSTOS POR CONSUMOS DE OPERACIN EQUIPO

Co= Khid * Phid

Suma de Costos por Consumos = Cco $

COSTOS POR OPERACIN DE EQUIPO