CF = $ 1,000,000.

00
CV = $ 1,000.00
PV = $ 2,000.00

P.E.= CF $1,000,000.00 1,000 UNIDADES

PV-CV $ 2,000.00 $ 1,000.00

P.E. $ = 1,000,000 $2,000,000.00

50%

M.C. = PV - CV = $ 2,000.00 $1,000.00 $ 1,000.00

M.C.% = 50%

CF = $ 1,000,000.00
CV = $ 1,000.00
PV = $ 2,000.00 25% = $ 2,500.00

P.E.= CF $1,000,000.00 666.66667 UNIDADES

PV-CV $ 2,500.00 $ 1,000.00

P.E. $ = 1,000,000 $1,666,666.67

60%

M.C. = PV - CV = $ 2,500.00 $1,000.00 $ 1,500.00

M.C.% = 60%
 CF = $ 2,000,000.00
CV = $ 5,000.00
PV = $ 7,000.00

CF = $ 1,000.00 $ 7,000.00 $ 5,000.00

CF = $ 2,000,000.00

P.E.= CF $2,000,000.00 1,000 UNIDADES

PV-CV $ 7,000.00 $ 5,000.00

P.E. $ = 2,000,000 $7,000,000.00

29%

M.C. = PV - CV = $ 7,000.00 $5,000.00 $ 2,000.00

M.C.% = 29%
 P.E.= CF 100,000 111.1111111 UNIDADES
PV-CV 1,500-600

P.E. $ = 100,000 $166,666.67

60%

M.C. = PV - CV = 1,500-600 = $900.00

M.C.% = 60%

a) M.S. = Ventas Planeadas -P.E. M.S. = $1,500,000.00 - $166,666.666

M.S. = 1000- 111.11 M.S. = $1,333,333.33
M.S. = 888.88889

b) P.E. = 110,000 110 UNIDADES

1,600-600

P.E. $ = 110,000 $176,000.00

62.50%

M.C. = PV - CV = 1,600-600 = $1,000.00

M.C.% = 1,000 / 1,600
M.C.% = 62.50%

c) M.C. = 1,650-600 = $1,050.00

M.C.% = 1,050 / 1,650
M.C.% = 63.64%

P.E. = 90,000 85.71428571 UNIDADES

1,650-600

P.E. $ = 90,000 $141,428.57

63.64%

M.S. = $1,650,000.00 - $141,428.5714 M.S. = Ventas Planeadas -P.E.

M.S. = $1,508,571.43 M.S. = 1000- 85.7142
M.S. = 914.285714286
d) M.C. = -10% M.C.% = 810 / 1,410
M.C. = 1,410-600 = $810.00 M.C.% = 57.45%

P.E. = 100,000 123.4567901 UNIDADES

1,410-600

P.E. $ = 100,000 $174,074.07

57.45%
0,000.00 - $166,666.666

Ventas Planeadas -P.E.

 P.V. = $200.00
C.V. = 100 + 20 = $120.00
C.F. = 8,000 X 12 = $ 96,000.00 + 2,000 = $ 98,000.00

a)
P.E.= CF 98,000 1225 UNIDADES
PV-CV 200 -120

P.E. $ = 98,000 $245,000.00

40%

M.C. = PV - CV = 200-120 = $80.00

b) M.C.% = 40%

d)
VTAS = CF+Utilidad = 98,000 + 5,000 1,287.50 UNIDADES
PV-CV 200 -120

VTAS = 103,000 $257,500.00

40%

M.C. = PV - CV = 200-120 = $80.00

M.C.% = 40%

C.V. = $123.50
e)
P.E.= CF = 98,000 1,281.05 UNIDADES
PV-CV 200 -123.5

P.E. $ = 98,000 $256,209.15

38%

M.C. = PV - CV = 200-123.50 = $76.50

M.C.% = 38%
f)
Utilidad $ 10,000.00
VTAS = CF (1-t) = $ 97,000.00 (1-.45) = 1439.77273
PV-CV 200 -120

VTAS = 115,181.82 $287,954.55

40%

M.C. = PV - CV = 200-120 = $80.00

M.C.% = 40%
UNIDADES
 P.V. = 500,00/500= $1,000.00
C.V. = 195,000/500= $390.00
C.F. = 300,000 X.35= 105,000 + 99,000 = $ 204,000.00

Utilidad = 2,560,000x.25 $ 640,000.00

a)
Vtas. = CF+Utilidad = 204,000 + 640,000 1383.6066 UNIDADES
PV-CV 1,000 -390

Vtas. $ = 844,000 $1,383,606.56

61%

M.C. = PV - CV = 1,000-390 = $610.00

M.C.% = 61%

Utilidad = 2,560,000x.15 $ 384,000.00

C.F. = 204,000 + (204,000 X 0.10) = $224,400.00
b)
Utilidad $ 384,000.00
Vtas. = CF (1-t) = $224,400.00 (1-.45) =
PV-CV 1,000 -390

Vtas. $ = 922,581.82 $1,512,429.21

61%

M.C. = PV - CV = 1,000-390 = $610.00

M.C.% = 61%

Utilidad = 860,000x.15 $ 129,000.00

C.F. = 204,000 - (99,000 X 0.20) = $184,200.00
M.C. = PV - CV = 1,000-490 = $510.00
c)
Utilidad $ 129,000.00
Vtas.= CF (1-t) = $184,200.00 (1-.45) =
PV-CV 1,000 -490

Vtas. $ = 418,745.45 $821,069.52

51%
 M.C. = PV - CV = 1,000-490 = $510.00
M.C.% = 51%
1512.43 UNIDADES

821.07 UNIDADES
Solución

Costos fijos = $ 2,800,000.00

Lineas
Motobici Motociclo Motocarro
Precio de venta $8,000.00 $15,000.00 $20,000.00
Costo variable $4,000.00 $10,000.00 $14,000.00
Margen de contribución $4,000.00 $5,000.00 $6,000.00
Porcentaje de participación 30% 10% 40%
Margen Contrib. Ponderado $1,200.00 $500.00 $2,400.00

Punto de equlibrio = Costos fijos = $ 2,800,000.00 608.695652174

M.C. Ponderado $4,600.00

Punto de equlibrio = 608.695652 unidades

Lineas
Motobici Motociclo Motocarro
Punto de equlibrio (unidades) 608.695652 608.695652 608.695652
Porcentaje de participación 30% 10% 40%
Unidades por linea 182.61 60.87 243.48

Comprobación

Lineas
Motobici Motociclo Motocarro
Ventas $1,460,869.57 $913,043.48 $4,869,565.22
Costo variable $730,434.78 $608,695.65 $3,408,695.65
Margen de contribución $730,434.78 $304,347.83 $1,460,869.57
Costos fijos
Utilidad
 Motita
$5,000.00
$2,500.00
$2,500.00
20% TOTAL
$500.00 $4,600.00

Motita
608.695652
20% TOTAL
121.74 608.695652

TOTAL
Motita
$608,695.65 $7,852,173.91
$304,347.83 $5,052,173.91
$304,347.83 $2,800,000.00
$2,800,000.00
$0.00
Solución

Costos fijos = $ 100,000.00

Capital = $ 150,000.00
Pasivo = 150,000 (15%) = $ 22,500.00
Activo = Pasivo + capital= _____ + 150000= $ 172,500.00
Utilidad = 20% sobre activos= $ 34,500.00

Lineas
Caballeros Damas Niños
Precio de venta $30.00 $50.00 $10.00
Costo variable $13.00 $20.00 $5.00
Margen de contribución $17.00 $30.00 $5.00
Porcentaje de participación 40% 15% 45%
Margen Contrib. Ponderado $6.80 $4.50 $2.25

Utilidad
Vtas= Costos Fijos (1-t) = $100,000.00
Margen de Contibución Ponderado $13.55

Ventas = 12,009.392821 unidades

Lineas
Caballeros Damas Niños
Punto de equlibrio (unidades) 12,009.392821 12,009.392821 12,009.392821
Porcentaje de participación 40% 15% 45%
Unidades por linea 4,803.7571 1,801.4089 5,404.2268

Comprobación

Lineas
Caballeros Damas Niños
Ventas $144,112.71 $90,070.45 $54,042.27
Costo variable $62,448.84 $36,028.18 $27,021.13
Margen de contribución $81,663.87 $54,042.27 $27,021.13
Costos fijos
Utilidad antes de impuestos
Impuestos 45%
Utilidad
 TOTAL
$13.55

$ 34,500.00
(1-.45) = $12,009.39 UNIDADES
$13.55

TOTAL
12,009.392821

TOTAL

$288,225.43
$125,498.15
$162,727.27
$100,000.00
$62,727.27
$28,227.27
$34,500.00
 C.F.= 100 viajes x 4 semanas = 400 (viajes/mes) x 500 = $200,000.00
Otros costos fijos = $40,000.00
$240,000.00

P.V. = $50.00
C.V. = $5.00
C.F. = $240,000.00

Utilidad = $25,000.00
a)
P.E.= CF+Utilidad = 240,000 + 25,000 5888.89 PASAJEROS
PV-CV 50 - 5

P.E. $ = 265,000 $294,444.44

90%

M.C. = PV - CV = 50 -5 = $45.00
M.C.% = 90%