OTRA FORMA DE OBTENER EL PUNTO DE EQUILIBRIO FINANCIERO

1
FORMULA:

PEF=CF   
     1-CV    
        VTAS

DATOS:
CF=200,000.00
CV=120,000.00
VTAS=300,000.00
OPERACION:

PEF=200,000.00  =200,000.00  = 200,000.00  = 333,333.3333
     1-120,000.00        1-.4                   .6
        300,000.00

COMPROVACION:
  VTAS                   333,333.3333
- %CV                                  .4   
= Ing. Totales          200,000.00
- CF                        200,000.00  
= utilidad o perdida    ---0---

NOTA: los ingresos totales es el equivalente al margen de contribusion (MC)

2

FORMULA:

UTILIDAD= CF +UD
                 1-      CV   
                       VTAS

DATOS:
UD= 126,000.00

OPERACION:

UTILIDAD= 200,000.00 + 126,000.00 = 326,000.00 = 543,333.33
                                1-.4                                      .6

COMPROVACION:
  VTAS                    543,333.3333
- % CV                    217,333.3333
= Ing. Totales           326,000.00
-CF                         200,000.00     
= utilida o perdida    126,000.00

3

FORMULA:

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


OPERACION:

UTILIDAD= 300,000.00 - ( 200,000.00 + ( .4 X 300,000.00))

                 = 300,000.00 - ( 200,000.00 + 120,000.00)
                
                 = 300,000.00  - 320,000.00
                
                 = - 20,000.00

COMPROVACION:

  VTAS               300,000.00
- % CV                120,000.00 
= ing. Total           180,000.00
- CF                     200,000.00 
= utilida o perdida  -20,000.00