DETERMINACION DEL PUNTO DE EQUILIBRIO EN FORMA ALGEBRAICA

DATOS:

CF = 450,000.00

CV = 135,000.00

VTAS. = 900,000.00

UD = 37,000.00

SE PIDE DETERMINAR LAS TRES FORMULAS CON COMPROVACION:

1

FORMULA:

PEF =     CF   

       1-   CV    

           VTAS

OPERACION:

PEF =  450,000.00   =   450,000.00  =  450,000.00  =529,411.7647

         1- 135,000.00         1- .15                .85

             900,000.00

COMPROVACION:

VTAS                         529,411.7647

- % CV                         79,411.7647

=ing. totales                 450,000.00

-CF                             450,000.00 

= utilidad o perdida      ---0---

2

FORMULA:

UTILIDAD= CF +UD
                 1-      CV   
                       VTAS

OPERACION:

UTILIDAD=450,000.00 + 37,000.00 = 487,000.00 = 572,941.1765
                                1-.15                            .85

COMPROVACION:

  VTAS                      572,941.1766

- % CV                      185,941.17649

=ing. totales                487,000.0301

-CF                             450,000.00 

= utilidad o perdida        37,000.03011

3

FORMULA:

UTILIDAD= ventas - (CF + ( % CV X VTAS))


OPERACION:

UTILIDAD= 900,000.00 - ( 450,000.00 + ( .15 X 900,000.00))

                 = 900,000.00 - ( 450,000.00 + 135,000.00)
                
                 = 900,000.00  - 585,000.00
                
                 = - 315,000.00

COMPROVACION:

  VTAS               900,000.00
- % CV                135,000.00 
= ing. Total           765,000.00
- CF                     450,000.00 
= utilida o perdida  315,000.00