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INTRODUION
5. OSTOS FIJOS
I. POLLO
PUNTO DE EQUILIBRIO
C.F 1313.93
PUNTO DE EQUILIBRIO:
PVq - CVq – CF = 0
PVq - CVq – CF = 0
8q – 4.25q – 1313.93
3.75q = 1313.93
q = 350.38
q = 350.38 (mensual)
q = 350.38 ÷ 26
q = 13.47
q = 13.47 (diario)
PVq – CVq – CF = 0
8q – 4.25q – 1303.34 = 0
3.75 = 1303.34
q = 347.55
q = 347.55 (mensual)
q = 347.55 ÷ 26
q = 13.37
q = 13.37 (diario)
𝑷𝑽𝒒 – 𝑪𝑽𝒒
GAO =
𝑷𝑽𝒒 – 𝑪𝑽𝒒 – 𝑪𝑭
CF 1313.93 (1313.93)
U. OPERATIVA
1123.57
𝟐𝟒𝟑𝟕.𝟓
GAO =
𝟏𝟏𝟐𝟑.𝟓𝟕
GAO = 2.1694
GAO = 216.94%
COMPROBACIÓN:
VENTAS 10400.00
CV 5525.14
CF 1313.93
TOTAL 3560.93
1123.57 100 %
2437.36 x 23
x = 216.92 %
NOPAT:
ROICC:
𝑁𝑂 𝑃𝐴𝑇
ROICC = 𝐴𝑃𝐼𝑇𝐴𝐿 𝐼𝑁𝐸𝑅𝑇𝐼𝐷𝑂
𝟗′ 𝟓𝟎𝟓.𝟒𝟎
ROICC = 𝟒.′ 𝟐𝟎𝟎.𝟎𝟎+𝟓′ 𝟖𝟎𝟎.𝟎𝟎
ROICC = 0.95
WACC:
𝑬 𝑫
WACC = × ( ook) + × (% bano) (1 ˗ 0.295)
𝑫+𝑬 𝑫+𝑬
𝟒′ 𝟐𝟎𝟎.𝟎𝟎 𝟓′ 𝟖𝟎𝟎.𝟎𝟎
WACC = × (0.20) + × 0.18 (1 ˗ 0.295)
𝟓′ 𝟖𝟎𝟎.𝟎𝟎+𝟒′ 𝟐𝟎𝟎.𝟎𝟎 𝟓′ 𝟖𝟎𝟎.𝟎𝟎+𝟒′ 𝟐𝟎𝟎.𝟎𝟎
EVA:
PRODUCTO CF CV CT CF CV CT CM
promedio promedio promedio
1313.93
0
1313.93
1.000 198 831.1 0.35 0.11 0.46 0.09
1313.93
1.800 300 933.1 0.21 0.1 0.31 0.035
1313.93
2.600 450 1 083.1 0.12 0.09 0.21 0.075
1313.93
3.400 467.5 1 100.6 0.11 0.08 0.19 0.085
1313.93
4.200 750 1 383.1 0.06 0.07 0.13 0.06
5.000 1313.93
II. ARNE
OSTOS PARA PREPARAR 25 SANWI DE ARNE
PUNTO DE EQUILIBRIO
C.F 1313.93
PUNTO DE EQUILIBRIO:
PVq - CVq – CF = 0
PVq - CVq – CF = 0
8q – 4.25q – 1313.93
3.75q = 1313.93
q = 350.38
q = 350.38 (mensual)
q = 350.38 ÷ 26
q = 13.47
q = 13.47 (diario)
PUNTO DE EQUILIBRIO DE TESORERÍA:
PVq – CVq – CF = 0
8q – 4.25q – 1303.34 = 0
3.75 = 1303.34
q = 347.55
q = 347.55 (mensual)
q = 347.55 ÷ 26
q = 13.37
q = 13.37 (diario)
𝑷𝑽𝒒 – 𝑪𝑽𝒒
GAO =
𝑷𝑽𝒒 – 𝑪𝑽𝒒 – 𝑪𝑭
ENTAS 650 x 8 5200.00
CF 1313.93 (1313.93)
U. OPERATIVA
1123.57
𝟐𝟒𝟑𝟕.𝟓
GAO =
𝟏𝟏𝟐𝟑.𝟓𝟕
GAO = 2.1694
GAO = 216.94%
COMPROBACIÓN:
VENTAS 10400.00
CV 5525.14
CF 1313.93
TOTAL 3560.93
1123.57 100 %
2437.36 x 23
x = 216.92 %
NOPAT:
NOPAT = U. Operativa x 12
NOPAT = 1’123.57 x 12
NOPAT = 13’482.84
NOPAT = 13’482.84 – 13’482.84 (0.295)
NOPAT = 13’482.84 – 3’977.44
NOPAT = 9’505.40
ROICC:
𝑁𝑂 𝑃𝐴𝑇
ROICC = 𝐴𝑃𝐼𝑇𝐴𝐿 𝐼𝑁𝐸𝑅𝑇𝐼𝐷𝑂
𝟗′ 𝟓𝟎𝟓.𝟒𝟎
ROICC = 𝟒.′ 𝟐𝟎𝟎.𝟎𝟎+𝟓′ 𝟖𝟎𝟎.𝟎𝟎
ROICC = 0.95
WACC:
𝑬 𝑫
WACC = × ( ook) + × (% bano) (1 ˗ 0.295)
𝑫+𝑬 𝑫+𝑬
𝟒′ 𝟐𝟎𝟎.𝟎𝟎 𝟓′ 𝟖𝟎𝟎.𝟎𝟎
WACC = × (0.20) + × 0.18 (1 ˗ 0.295)
𝟓′ 𝟖𝟎𝟎.𝟎𝟎+𝟒′ 𝟐𝟎𝟎.𝟎𝟎 𝟓′ 𝟖𝟎𝟎.𝟎𝟎+𝟒′ 𝟐𝟎𝟎.𝟎𝟎
WACC = 0.1576
EVA:
PUNTO DE EQUILIBRIO
P.V S/. 8.00
C.F 1313.93
PUNTO DE EQUILIBRIO:
PVq - CVq – CF = 0
PVq - CVq – CF = 0
8q – 4.25q – 1313.93
3.75q = 1313.93
q = 350.38
q = 350.38 (mensual)
q = 350.38 ÷ 26
q = 13.47
q = 13.47 (diario)
q = 347.55 (mensual)
q = 347.55 ÷ 26
q = 13.37
q = 13.37 (diario)
𝑷𝑽𝒒 – 𝑪𝑽𝒒
GAO =
𝑷𝑽𝒒 – 𝑪𝑽𝒒 – 𝑪𝑭
ENTAS 650 x 8 5200.00
CF 1313.93 (1313.93)
U. OPERATIVA
1123.57
𝟐𝟒𝟑𝟕.𝟓
GAO =
𝟏𝟏𝟐𝟑.𝟓𝟕
GAO = 2.1694
GAO = 216.94%
COMPROBACIÓN:
VENTAS 10400.00
CV 5525.14
CF 1313.93
TOTAL 3560.93
2437.36 x 23
x = 216.92 %
NOPAT:
NOPAT = U. Operativa x 12
NOPAT = 1’123.57 x 12
NOPAT = 13’482.84
NOPAT = 13’482.84 – 13’482.84 (0.295)
NOPAT = 13’482.84 – 3’977.44
NOPAT = 9’505.40
ROICC:
𝑁𝑂 𝑃𝐴𝑇
ROICC = 𝐴𝑃𝐼𝑇𝐴𝐿 𝐼𝑁𝐸𝑅𝑇𝐼𝐷𝑂
𝟗′ 𝟓𝟎𝟓.𝟒𝟎
ROICC = 𝟒.′ 𝟐𝟎𝟎.𝟎𝟎+𝟓′ 𝟖𝟎𝟎.𝟎𝟎
ROICC = 0.95
WACC:
𝑬 𝑫
WACC = × ( ook) + × (% bano) (1 ˗ 0.295)
𝑫+𝑬 𝑫+𝑬
𝟒′ 𝟐𝟎𝟎.𝟎𝟎 𝟓′ 𝟖𝟎𝟎.𝟎𝟎
WACC = × (0.20) + × 0.18 (1 ˗ 0.295)
𝟓′ 𝟖𝟎𝟎.𝟎𝟎+𝟒′ 𝟐𝟎𝟎.𝟎𝟎 𝟓′ 𝟖𝟎𝟎.𝟎𝟎+𝟒′ 𝟐𝟎𝟎.𝟎𝟎
WACC = 0.1576
EVA: