punto de equilibrio comercializadora de as

Punto de Equilibrio

Comercialización de Computadoras HPCOSTO VARIABLE COSTO FIJO

Unidad Totala b c = a * b d e = c + d f g = a * f

-6,000,000 0 500 0 6,000,000 6,000,000 1,000 0-5,500,000 1,000 500 500,000 6,000,000 6,500,000 1,000 1,000,000-5,000,000 2,000 500 1,000,000 6,000,000 7,000,000 1,000 2,000,000-4,500,000 3,000 500 1,500,000 6,000,000 7,500,000 1,000 3,000,000-4,000,000 4,000 500 2,000,000 6,000,000 8,000,000 1,000 4,000,000-3,500,000 5,000 500 2,500,000 6,000,000 8,500,000 1,000 5,000,000-3,000,000 6,000 500 3,000,000 6,000,000 9,000,000 1,000 6,000,000-2,500,000 7,000 500 3,500,000 6,000,000 9,500,000 1,000 7,000,000-2,000,000 8,000 500 4,000,000 6,000,000 10,000,000 1,000 8,000,000-1,500,000 9,000 500 4,500,000 6,000,000 10,500,000 1,000 9,000,000-1,000,000 10,000 500 5,000,000 6,000,000 11,000,000 1,000 10,000,000

-500,000 11,000 500 5,500,000 6,000,000 11,500,000 1,000 11,000,0000 12,000 500 6,000,000 6,000,000 12,000,000 1,000 12,000,000

500,000 13,000 500 6,500,000 6,000,000 12,500,000 1,000 13,000,0001,000,000 14,000 500 7,000,000 6,000,000 13,000,000 1,000 14,000,0001,500,000 15,000 500 7,500,000 6,000,000 13,500,000 1,000 15,000,0002,000,000 16,000 500 8,000,000 6,000,000 14,000,000 1,000 16,000,0002,500,000 17,000 500 8,500,000 6,000,000 14,500,000 1,000 17,000,0003,000,000 18,000 500 9,000,000 6,000,000 15,000,000 1,000 18,000,0003,500,000 19,000 500 9,500,000 6,000,000 15,500,000 1,000 19,000,0004,000,000 20,000 500 10,000,000 6,000,000 16,000,000 1,000 20,000,0004,500,000 21,000 500 10,500,000 6,000,000 16,500,000 1,000 21,000,0005,000,000 22,000 500 11,000,000 6,000,000 17,000,000 1,000 22,000,0005,500,000 23,000 500 11,500,000 6,000,000 17,500,000 1,000 23,000,0006,000,000 24,000 500 12,000,000 6,000,000 18,000,000 1,000 24,000,000

Nivel de Ventas

COSTO TOTAL

PRECIO DE VENTA

INGRESO TOTAL

Comercialización de Computadoras HP

Punto de equilibrio

h = g - e 0 0-6,000,000 12,000 12,000,000-5,500,000 cantidad 12,000-5,000,000 ingresos total 12,000,000-4,500,000-4,000,000-3,500,000-3,000,000-2,500,000-2,000,000-1,500,000-1,000,000

-500,0000

500,0001,000,0001,500,0002,000,0002,500,0003,000,0003,500,0004,000,0004,500,0005,000,0005,500,0006,000,000

UTILIDAD (PERDIDA)

0 5,000 10,000 15,000 20,000 25,000 30,0000

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

12,000,000

Comercializadora de Computadoras HP

COSTO VARIABLE COSTO FIJO INGRESO TOTAL COSTO TOTAL Punto de Equilibrio

Cantidad

Impo

rte

en B

s.

Punto de Equilibrio

Comercialización de Computadoras COMPAQCOSTO VARIABLE COSTO FIJO

Unidad Totala b c = a * b d e = c + d f

-9,000,000 0 600 0 9,000,000 9,000,000 1,600-8,000,000 1,000 600 600,000 9,000,000 9,600,000 1,600-7,000,000 2,000 600 1,200,000 9,000,000 10,200,000 1,600-6,000,000 3,000 600 1,800,000 9,000,000 10,800,000 1,600-5,000,000 4,000 600 2,400,000 9,000,000 11,400,000 1,600-4,000,000 5,000 600 3,000,000 9,000,000 12,000,000 1,600-3,000,000 6,000 600 3,600,000 9,000,000 12,600,000 1,600-2,000,000 7,000 600 4,200,000 9,000,000 13,200,000 1,600-1,000,000 8,000 600 4,800,000 9,000,000 13,800,000 1,600

0 9,000 600 5,400,000 9,000,000 14,400,000 1,6001,000,000 10,000 600 6,000,000 9,000,000 15,000,000 1,6002,000,000 11,000 600 6,600,000 9,000,000 15,600,000 1,6003,000,000 12,000 600 7,200,000 9,000,000 16,200,000 1,6004,000,000 13,000 600 7,800,000 9,000,000 16,800,000 1,6005,000,000 14,000 600 8,400,000 9,000,000 17,400,000 1,6006,000,000 15,000 600 9,000,000 9,000,000 18,000,000 1,6007,000,000 16,000 600 9,600,000 9,000,000 18,600,000 1,6008,000,000 17,000 600 10,200,000 9,000,000 19,200,000 1,6009,000,000 18,000 600 10,800,000 9,000,000 19,800,000 1,600

10,000,000 19,000 600 11,400,000 9,000,000 20,400,000 1,60011,000,000 20,000 600 12,000,000 9,000,000 21,000,000 1,60012,000,000 21,000 600 12,600,000 9,000,000 21,600,000 1,60013,000,000 22,000 600 13,200,000 9,000,000 22,200,000 1,60014,000,000 23,000 600 13,800,000 9,000,000 22,800,000 1,60015,000,000 24,000 600 14,400,000 9,000,000 23,400,000 1,60016,000,000 25,000 600 15,000,000 9,000,000 24,000,000 1,60017,000,000 26,000 600 15,600,000 9,000,000 24,600,000 1,60018,000,000 27,000 600 16,200,000 9,000,000 25,200,000 1,60019,000,000 28,000 600 16,800,000 9,000,000 25,800,000 1,60020,000,000 29,000 600 17,400,000 9,000,000 26,400,000 1,600

Nivel de Ventas

COSTO TOTAL

PRECIO DE VENTA

Comercialización de Computadoras COMPAQ

Punto de equilibrio

g = a * f h = g - e 0 00 -9,000,000 9,000 14,400,000

1,600,000 -8,000,000 cantidad 9,0003,200,000 -7,000,000 ingresos total 14,400,0004,800,000 -6,000,0006,400,000 -5,000,0008,000,000 -4,000,0009,600,000 -3,000,000

11,200,000 -2,000,00012,800,000 -1,000,00014,400,000 016,000,000 1,000,00017,600,000 2,000,00019,200,000 3,000,00020,800,000 4,000,00022,400,000 5,000,00024,000,000 6,000,00025,600,000 7,000,00027,200,000 8,000,00028,800,000 9,000,00030,400,000 10,000,00032,000,000 11,000,00033,600,000 12,000,00035,200,000 13,000,00036,800,000 14,000,00038,400,000 15,000,00040,000,000 16,000,00041,600,000 17,000,00043,200,000 18,000,00044,800,000 19,000,00046,400,000 20,000,000

INGRESO TOTAL

UTILIDAD (PERDIDA)

GRA

0 5,000 10,000 15,000 20,000 25,000 30,000 35,0000

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

50,000,000

14,400,000

Comercializadora de Computadoras COMPAQ


Cantidad

Impo

rte

en B

s.

0 5,000 10,000 15,000 20,000 25,000 30,000 35,0000

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

50,000,000

14,400,000

Comercializadora de Computadoras COMPAQ


Cantidad

Impo

rte

en B

s.

Punto de Equilibrio

Comercialización de Computadoras ACERCOSTO VARIABLE COSTO FIJO


-10,000,000 0 1000 0 10,000,000 10,000,000 1,500-9,500,000 1,000 1000 1,000,000 10,000,000 11,000,000 1,500-9,000,000 2,000 1000 2,000,000 10,000,000 12,000,000 1,500-8,500,000 3,000 1000 3,000,000 10,000,000 13,000,000 1,500-8,000,000 4,000 1000 4,000,000 10,000,000 14,000,000 1,500-7,500,000 5,000 1000 5,000,000 10,000,000 15,000,000 1,500-7,000,000 6,000 1000 6,000,000 10,000,000 16,000,000 1,500-6,500,000 7,000 1000 7,000,000 10,000,000 17,000,000 1,500-6,000,000 8,000 1000 8,000,000 10,000,000 18,000,000 1,500-5,500,000 9,000 1000 9,000,000 10,000,000 19,000,000 1,500-5,000,000 10,000 1000 10,000,000 10,000,000 20,000,000 1,500-4,500,000 11,000 1000 11,000,000 10,000,000 21,000,000 1,500-4,000,000 12,000 1000 12,000,000 10,000,000 22,000,000 1,500-3,500,000 13,000 1000 13,000,000 10,000,000 23,000,000 1,500-3,000,000 14,000 1000 14,000,000 10,000,000 24,000,000 1,500-2,500,000 15,000 1000 15,000,000 10,000,000 25,000,000 1,500-2,000,000 16,000 1000 16,000,000 10,000,000 26,000,000 1,500-1,500,000 17,000 1000 17,000,000 10,000,000 27,000,000 1,500-1,000,000 18,000 1000 18,000,000 10,000,000 28,000,000 1,500

-500,000 19,000 1000 19,000,000 10,000,000 29,000,000 1,5000 20,000 1000 20,000,000 10,000,000 30,000,000 1,500

500,000 21,000 1000 21,000,000 10,000,000 31,000,000 1,5001,000,000 22,000 1000 22,000,000 10,000,000 32,000,000 1,5001,500,000 23,000 1000 23,000,000 10,000,000 33,000,000 1,5002,000,000 24,000 1000 24,000,000 10,000,000 34,000,000 1,5002,500,000 25,000 1000 25,000,000 10,000,000 35,000,000 1,5003,000,000 26,000 1000 26,000,000 10,000,000 36,000,000 1,5003,500,000 27,000 1000 27,000,000 10,000,000 37,000,000 1,5004,000,000 28,000 1000 28,000,000 10,000,000 38,000,000 1,5004,500,000 29,000 1000 29,000,000 10,000,000 39,000,000 1,500

Nivel de Ventas

COSTO TOTAL

PRECIO DE VENTA

Comercialización de Computadoras ACER

Punto de equilibrio

g = a * f h = g - e 0 00 -10,000,000 20,000 30,000,000

1,500,000 -9,500,000 cantidad 20,0003,000,000 -9,000,000 ingresos total 30,000,0004,500,000 -8,500,0006,000,000 -8,000,0007,500,000 -7,500,0009,000,000 -7,000,000

10,500,000 -6,500,00012,000,000 -6,000,00013,500,000 -5,500,00015,000,000 -5,000,00016,500,000 -4,500,00018,000,000 -4,000,00019,500,000 -3,500,00021,000,000 -3,000,00022,500,000 -2,500,00024,000,000 -2,000,00025,500,000 -1,500,00027,000,000 -1,000,00028,500,000 -500,00030,000,000 031,500,000 500,00033,000,000 1,000,00034,500,000 1,500,00036,000,000 2,000,00037,500,000 2,500,00039,000,000 3,000,00040,500,000 3,500,00042,000,000 4,000,00043,500,000 4,500,000

INGRESO TOTAL

UTILIDAD (PERDIDA)

0 5,000 10,000 15,000 20,000 25,000 30,000 35,0000

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

50,000,000

30,000,000

Comercializadora de Computadoras ACER


Cantidad

Impo

rte

en B

s.

Punto de Equilibrio

Comercialización de Computadoras TOSHIBACOSTO VARIABLE COSTO FIJO


-15,000,000 0 2500 0 15,000,000 15,000,000 7,000-12,500,000 1,000 2500 2,500,000 15,000,000 17,500,000 5,000-10,000,000 2,000 2500 5,000,000 15,000,000 20,000,000 5,000

-7,500,000 3,000 2500 7,500,000 15,000,000 22,500,000 5,000-5,000,000 4,000 2500 10,000,000 15,000,000 25,000,000 5,000-2,500,000 5,000 2500 12,500,000 15,000,000 27,500,000 5,000

0 6,000 2500 15,000,000 15,000,000 30,000,000 5,0002,500,000 7,000 2500 17,500,000 15,000,000 32,500,000 5,0005,000,000 8,000 2500 20,000,000 15,000,000 35,000,000 5,0007,500,000 9,000 2500 22,500,000 15,000,000 37,500,000 5,000

10,000,000 10,000 2500 25,000,000 15,000,000 40,000,000 5,00012,500,000 11,000 2500 27,500,000 15,000,000 42,500,000 5,00015,000,000 12,000 2500 30,000,000 15,000,000 45,000,000 5,00017,500,000 13,000 2500 32,500,000 15,000,000 47,500,000 5,00020,000,000 14,000 2500 35,000,000 15,000,000 50,000,000 5,00022,500,000 15,000 2500 37,500,000 15,000,000 52,500,000 5,00025,000,000 16,000 2500 40,000,000 15,000,000 55,000,000 5,00027,500,000 17,000 2500 42,500,000 15,000,000 57,500,000 5,00030,000,000 18,000 2500 45,000,000 15,000,000 60,000,000 5,00032,500,000 19,000 2500 47,500,000 15,000,000 62,500,000 5,00035,000,000 20,000 2500 50,000,000 15,000,000 65,000,000 5,00037,500,000 21,000 2500 52,500,000 15,000,000 67,500,000 5,00040,000,000 22,000 2500 55,000,000 15,000,000 70,000,000 5,00042,500,000 23,000 2500 57,500,000 15,000,000 72,500,000 5,00045,000,000 24,000 2500 60,000,000 15,000,000 75,000,000 5,00047,500,000 25,000 2500 62,500,000 15,000,000 77,500,000 5,00050,000,000 26,000 2500 65,000,000 15,000,000 80,000,000 5,00052,500,000 27,000 2500 67,500,000 15,000,000 82,500,000 5,00055,000,000 28,000 2500 70,000,000 15,000,000 85,000,000 5,00057,500,000 29,000 2500 72,500,000 15,000,000 87,500,000 5,000

Nivel de Ventas

COSTO TOTAL

PRECIO DE VENTA

Comercialización de Computadoras TOSHIBA

INGRESO TOTALPunto de equilibrio

g = a * f h = g - e 0 00 -15,000,000 6,000 30,000,000

5,000,000 -12,500,000 cantidad 6,00010,000,000 -10,000,000 ingresos total 30,000,00015,000,000 -7,500,00020,000,000 -5,000,00025,000,000 -2,500,00030,000,000 035,000,000 2,500,00040,000,000 5,000,00045,000,000 7,500,00050,000,000 10,000,00055,000,000 12,500,00060,000,000 15,000,00065,000,000 17,500,00070,000,000 20,000,00075,000,000 22,500,00080,000,000 25,000,00085,000,000 27,500,00090,000,000 30,000,00095,000,000 32,500,000

100,000,000 35,000,000105,000,000 37,500,000110,000,000 40,000,000115,000,000 42,500,000120,000,000 45,000,000125,000,000 47,500,000130,000,000 50,000,000135,000,000 52,500,000140,000,000 55,000,000145,000,000 57,500,000

UTILIDAD (PERDIDA)

0 5,000 10,000 15,000 20,000 25,000 30,000 35,0000

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

160,000,000

30,000,000

Comercializadora de Computadoras TOSHIBA


Cantidad

Impo

rte

en B

s.

Punto de Equilibrio

Comercialización de Computadoras DELLCOSTO VARIABLE COSTO FIJO

COSTO TOTALUnidad Totala b c = a * b d e = c + d f

-15,000,000 0 4000 0 15,000,000 15,000,000 7,000-12,000,000 1,000 4000 4,000,000 15,000,000 19,000,000 7,000

-9,000,000 2,000 4000 8,000,000 15,000,000 23,000,000 7,000-6,000,000 3,000 4000 12,000,000 15,000,000 27,000,000 7,000-3,000,000 4,000 4000 16,000,000 15,000,000 31,000,000 7,000

0 5,000 4000 20,000,000 15,000,000 35,000,000 7,0003,000,000 6,000 4000 24,000,000 15,000,000 39,000,000 7,0006,000,000 7,000 4000 28,000,000 15,000,000 43,000,000 7,0009,000,000 8,000 4000 32,000,000 15,000,000 47,000,000 7,000

12,000,000 9,000 4000 36,000,000 15,000,000 51,000,000 7,00015,000,000 10,000 4000 40,000,000 15,000,000 55,000,000 7,00018,000,000 11,000 4000 44,000,000 15,000,000 59,000,000 7,00021,000,000 12,000 4000 48,000,000 15,000,000 63,000,000 7,00024,000,000 13,000 4000 52,000,000 15,000,000 67,000,000 7,00027,000,000 14,000 4000 56,000,000 15,000,000 71,000,000 7,00030,000,000 15,000 4000 60,000,000 15,000,000 75,000,000 7,00033,000,000 16,000 4000 64,000,000 15,000,000 79,000,000 7,00036,000,000 17,000 4000 68,000,000 15,000,000 83,000,000 7,00039,000,000 18,000 4000 72,000,000 15,000,000 87,000,000 7,00042,000,000 19,000 4000 76,000,000 15,000,000 91,000,000 7,00045,000,000 20,000 4000 80,000,000 15,000,000 95,000,000 7,00048,000,000 21,000 4000 84,000,000 15,000,000 99,000,000 7,00051,000,000 22,000 4000 88,000,000 15,000,000 103,000,000 7,00054,000,000 23,000 4000 92,000,000 15,000,000 107,000,000 7,00057,000,000 24,000 4000 96,000,000 15,000,000 111,000,000 7,00060,000,000 25,000 4000 100,000,000 15,000,000 115,000,000 7,00063,000,000 26,000 4000 104,000,000 15,000,000 119,000,000 7,00066,000,000 27,000 4000 108,000,000 15,000,000 123,000,000 7,00069,000,000 28,000 4000 112,000,000 15,000,000 127,000,000 7,00072,000,000 29,000 4000 116,000,000 15,000,000 131,000,000 7,000

Nivel de Ventas

PRECIO DE VENTA

Comercialización de Computadoras DELL

INGRESO TOTALPunto de equilibrio

g = a * f h = g - e 0 00 -15,000,000 5,000 35,000,000

7,000,000 -12,000,000 cantidad 5,00014,000,000 -9,000,000 ingresos total 35,000,00021,000,000 -6,000,00028,000,000 -3,000,00035,000,000 042,000,000 3,000,00049,000,000 6,000,00056,000,000 9,000,00063,000,000 12,000,00070,000,000 15,000,00077,000,000 18,000,00084,000,000 21,000,00091,000,000 24,000,00098,000,000 27,000,000

105,000,000 30,000,000112,000,000 33,000,000119,000,000 36,000,000126,000,000 39,000,000133,000,000 42,000,000140,000,000 45,000,000147,000,000 48,000,000154,000,000 51,000,000161,000,000 54,000,000168,000,000 57,000,000175,000,000 60,000,000182,000,000 63,000,000189,000,000 66,000,000196,000,000 69,000,000203,000,000 72,000,000

UTILIDAD (PERDIDA)

0 5,000 10,000 15,000 20,000 25,000 30,000 35,0000

50,000,000

100,000,000

150,000,000

200,000,000

250,000,000

35,000,000

Comercializadora de Computadoras DELL

COSTO VARIABLE COSTO FIJOINGRESO TOTALCOSTO TOTALPunto de Equilibrio

Cantidad

Impo

rte

en B

s.

PUNTOS DE EQUILIBRIOHP COMPAQ ACER TOSHIBA DELL

Cantidad 12,000 9,000 20,000 6,000 5,000Ingreso Total 12,000,000 14,400,000 30,000,000 30,000,000 35,000,000

Ingreso Total Cantidad PPHP 12,000,000 12,000 144,000,000,000

COMPAQ 14,400,000 9,000 129,600,000,000ACER 30,000,000 20,000 600,000,000,000

TOSHIBA 30,000,000 6,000 180,000,000,000DELL 35,000,000 5,000 175,000,000,000

121,400,000 52,000 1,228,600,000,000

4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 20,000 22,0000

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

35,000,000

30,000,000 30,000,000

14,400,00012,000,000

CUADRO COMPARATIVO DE GRÁFICOS DE PUNTOS DE EQUILIBRIO

HPCOMPAQACERTOSHIBADELL

Cantidad

Impo

rte

en B

s.

punto de equilibrio comercializadora de as

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