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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
OGRAMA
RMACION DE LOS COSTOS FIJOS POR CONA, GASTOS FINANCIEROS (ESOS GASTOS
HAY QUE CONSIDERARLOS) ESTO SE PUEDE
1
1
1
1
1
1
1
4
1
1
1
0
1
0
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
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
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
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
85.43
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
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
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
CANT
4
1
1
1
1
1
1
1
3
1
1
1
$81,607.50
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
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
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
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
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
INVERSION INICIAL APROXIMADA DE :
N$ 1,288,700.00
MESES PARA AMORTIZAR PRESTAMO:
60
TASA DE INTERES ANUAL A APLICAR:
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
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
MESES PARA AMORTIZAR PRESTAMO:
60
TASA DE INTERES ANUAL A APLICAR:
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
INVERSION INICIAL APROXIMADA DE :
N$ 460,250.00
MESES PARA AMORTIZAR PRESTAMO:
60
TASA DE INTERES ANUAL A APLICAR:
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
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
450,000.00
10% $
45,000.00
Vr
Ve
9,000.00
Hea
1,800.00
Ko
16.00%
6.00%
0.60
Tipo de combustible
Diesel
HP
Caballos de fuerza
Fo
Ce
Pc=
CC
Tc
500.00
Ca
0.0021
Gh=Hp*Fo*Ce
Ah=Ca*HP*Fo
Ga=CC/Tc
210.00
85%
Pn
Vn
Va
Pa
0.08
48.68
1,800.00
9,000
$
Phid
Kmo
0.37
74,000.00
Kh
13.30
Khid
Ht
13.85
40.00
Pa
Sr
0.0776
150,000.00
0.014
41.00
357.14
8.00
0.08
0.85
Mo
Ks
37.95
0.10
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
102.250
Co = Gh * Pc
Co = $
184.23
184.23
Costo Aceite
Hidraulico
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
248.06
Costo por
llantas
Costo por
piezas
especiales
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
51.47
Considerar 2 Oper Cr
Renta
$
Casa:
5,000.00
$/M3 = $
$ / M3: $
$ 401.78
$ 57.40
30%
$ 120.54
$ 522.32
25%
$ 130.58
$ 652.90
7.00
$
93.3
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
23.09
Pc=
13.30
CC
43.00
Tc
500.00
Ca
0.0035
Ah=Ca*HP*Fo
Ga=CC/Tc
1.04
0.09
Pa
Khid
Phid
41.00
Pn
88,540.00
Vn
Va
Pa
56,500.00
Sr
357.14
Ht
8.00
Kh
0.08
0.85
Kmo
48.68
0.031
1,800.00
2,000
Mo
Ks
37.95
0.10
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
249.806
Co = Gh * Pc
Co = $
307.04
307.04
Costo Aceite
Hidraulico
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 =
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
Considerar 2 Oper Cr
Renta Casa: $
$/M3 = $
$ / M3: $
$
$
5,000.00
713.66
25.49
30%
$
214.10
$
927.75
25%
$
231.94
$ 1,159.69
28.00
$
41.4
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%
0.50
Ko
185.00
HP
Diesel
HP
Caballos de fuerza
Fo
Ce
85%
Fo
0.0776
Ce
12.20
GE=Hp*Fo*Ce
Pc=
13.30
PE=
CC
39.00
CC
Tc
500.00
Tc
Ca
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
0.08
Kh
0.85
Kmo
37.95
Mo
0.10
Ks
Mo
Ks
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
Co = Gh * Pc
Co = $
162.29
162.29
Costo Aceite
Hidraulico
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
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
Considerar 2 Oper Cr
Renta Casa: $
5,000.00
Otr
$/M3 = $
Alimentacion
$ / M3: $
Hospedaje
$ 399.75
$ 14.28
30%
$ 119.93
$ 519.68
25%
$ 129.92
$ 649.59
28.00
$
23.2
Co
Ren
$ 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
22.16
$
8.00
3.00
200.00
0.0035
0.10
0.02
$
70.00
N/A
N/A
0.011
41.00
285.71
8.00
0.08
0.85
30.36
0.10
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
CE = $
177.31
177.31
Co= $
0.46
0.46
( Ah + Ga )
*Pa
Lb = $
8.34
8.34
186.10
Lb =
N = Pn/Vn
N= $
Ae = Pa/Va
Ae =
Po =
35.71428571 $
35.71
Hm = Kh*Mo
Hm =
2.428571429 $
2.43
Es = Ks*Mo
Es =
3.035714286 $
3.04
41.18
5,000.00
$/M3 = $
$ / M3: $
$ 306.78
$ 10.96
30%
$ 92.03
$ 398.82
25%
$ 99.70
$ 498.52
28.00
$
17.8
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
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
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)
COSTOS TOTALES
PROMEDIO AL MES
1500
2000
2500
$ 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
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
391,896.33
408,986.88
180.84
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
INGRESOS
POR
VENTAS
COSTOS
FIJOS
800
1000
1200
1400
1600