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Punto de Equilibrio: Breakeven Analysis Cost vs. Revenue

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PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


1600
Data
Opcion 1 1400
Fixed cost 350 CF
1200
Variable cost 8 CV
Revenue 15 PVU 1000
Volume(optional) 20 VOLUMEN O CANTIDAD
800

$
Results 600
Breakeven points
400
Units 50 CANTIDAD DE EQUILIBRIO
Dollars S/ 750.00 CANTIDAD MONETARIA DE EQUILIBRIO 200

0
Volume Analysis @ 20 units
0
Costs S/ 510.00 COSTO TOTAL
Revenue S/ 300.00 INGRESO TOTAL
Profit S/ -210.00 UTILIDAD O PÉRDIDA

Graph
X-axis Min and max Costs Revenue
0 350 0
100 1150 1500
Cost-volume analysis
1600

1400

1200

1000

800
$

600

400

200

0
0 20 40 60 80 100 120
Units

Costs Revenue
120
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 350
1600
Variable cost 8
Revenue 15 1400
Volume(optional) 50 1200
1000
Results 800

$
Breakeven points 600
Units 50
400
Dollars S/ 750.00
200

Volume Analysis @ 50 units 0


0 20
Costs S/ 750.00
Revenue S/ 750.00
Profit S/ -

Graph
X-axis Min and max Costs Revenue
0 350 0
100 1150 1500
Cost-volume analysis

20 40 60 80 100 120
Units

Costs Revenue
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 150 600
Variable cost 20
Revenue 50 500
Volume(optional) 5
400

Results 300

$
Breakeven points
Units 5 200
Dollars S/ 250.00
100
Volume Analysis @ 5 units
Costs S/ 250.00 0
0 2
Revenue S/ 250.00
Profit S/ -

Graph
X-axis Min and max Costs Revenue
0 150 0
10 350 500
Cost-volume analysis

2 4 6 8 10 12
Units

Costs Revenue
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 150 450
Variable cost 15 400
Revenue 50 350
300
Volume(optional) 4
250
200

$
Results 150
Breakeven points 100
Units 4.28571428571 CANTIDAD DE EQUILIBRIO 50
Dollars S/ 214.29 0
0 1 2
Volume Analysis @ 4 units
Costs S/ 210.00
Revenue S/ 200.00
Profit S/ -10.00

Graph
X-axis Min and max Costs Revenue
0 150 0
8.57142857142857 278.571428571 428.5714286
Cost-volume analysis

1 2 3 4 5 6 7 8 9
Units

Costs Revenue
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 1400
Variable cost 3 8000
Revenue 5
7000
Volume(optional) 700
6000
Results 5000
Breakeven points
4000
Units 700

$
Dollars S/ 3,500.00 3000

2000
Volume Analysis @ 700 units
Costs S/ 3,500.00 1000
Revenue S/ 3,500.00 0
Profit S/ - 0 200 400

Graph
X-axis Min and max Costs Revenue
0 1400 0
1400 5600 7000
Cost-volume analysis

0 400 600 800 1000 1200 1400 1600


Units

Costs Revenue
PUNTO DE EQUILBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 1400
Variable cost 3 Cost-volu
Revenue 5.8 7000
Volume(optional) 500 6000

5000
Results
Breakeven points 4000
Units 500

$
3000
Dollars S/ 2,900.00
2000
Volume Analysis @ 500 units 1000
Costs S/ 2,900.00
0
Revenue S/ 2,900.00 0 200 400
Profit S/ -

Graph
Costs
X-axis Min and max Costs Revenue
0 1400 0
1000 4400 5800
Cost-volume analysis

0 400 600 800 1000 1200


Units

Costs Revenue
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 2400
Variable cost 25 14000
Revenue 40
12000
Volume(optional) 160
10000
Results
8000
Breakeven points

$
Units 160 CANTIDAD DE EQUILIBRIO 6000
Dollars S/ 6,400.00
4000

Volume Analysis @ 160 units 2000


Costs S/ 6,400.00
Revenue S/ 6,400.00 INGRESO TOTAL 0
0 50 100
Profit S/ -

Graph
X-axis Min and max Costs Revenue
0 2400 0
320 10400 12800
Cost-volume analysis

50 100 150 200 250 300 350


Units

Costs Revenue
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 2400 Co
Variable cost 25 12000
Revenue 50
Volume(optional) 96 10000

8000
Results
Breakeven points 6000

$
Units 96
4000
Dollars S/ 4,800.00
2000
Volume Analysis @ 96 units
Costs S/ 4,800.00 0
Revenue S/ 4,800.00 INGRESO TOTAL 0 50
Profit S/ - UTILIDAD O PÉRDIDA

Graph
X-axis Min and max Costs Revenue
0 2400 0
192 7200 9600
Cost-volume analysis

50 100 150 200 250


Units

Costs Revenue
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 2400 12000
Variable cost 25 10000
Revenue 45 PRECIO DE VENTA
8000
Volume(optional) 120
6000

$
Results 4000
Breakeven points
Units 120 2000
Dollars S/ 5,400.00 0
0 50
Volume Analysis @ 120 units
Costs S/ 5,400.00
Revenue S/ 5,400.00
Profit S/ -

Graph
X-axis Min and max Costs Revenue
0 2400 0
240 8400 10800
Cost-volume analysis

50 100 150 200 250 300


Units

Costs Revenue
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Data
Option 1
Fixed cost 11000 35000
Variable cost 60 30000
Revenue 250 25000
Volume(optional) 57.8947368421
20000

$
15000
Results
Breakeven points 10000
Units 57.8947368421 UNIDADES DE EQUILIBRIO 5000
Dollars S/ 14,473.68 0
0 20
Volume Analysis @ 57.8947368421 units
Costs S/ 14,473.68
Revenue S/ 14,473.68 INGRESOS TOTALES
Profit S/ -

Graph
X-axis Min and max Costs Revenue
0 11000 0
115.789473684211 17947.368421 28947.3684
Cost-volume analysis

20 40 60 80 100 120 140


Units

Costs Revenue
140
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue ALQUILER


Data ASESOR
Option 1
Fixed cost 375
Variable cost 5 MATERIAL
Revenue 20
Volume(optional) 25 COBRO A
ESTUDIANTES
Results
Breakeven points
Units 25 1200
Dollars S/ 500.00
1000
Volume Analysis @ 25 units
800
Costs S/ 500.00
Revenue S/ 500.00 600

$
Profit S/ -
400
Graph
200
X-axis Min and max Costs Revenue
0 375 0 0
50 625 1000 0 10
CF
300 POR 3 HORAS
75 POR 3 HORAS
375
CV
5 C/U

20 POR SESIÓN

Cost-volume analysis

10 20 30 40 50 60
Units

Costs Revenue
PUNTO DE EQUILIBRIO

Breakeven Analysis Cost vs. Revenue


Co
Data
Option 1 800
Fixed cost 275 700
Variable cost 5
Revenue 20 600
Volume(optional) 18.3333333333 500

400
Results

$
Breakeven points 300
Units 18.3333333333
200
Dollars S/ 366.67
100
Volume Analysis @ 18.3333333333 units
0
Costs S/ 366.67
0 5 10
Revenue S/ 366.67
Profit S/ -

Graph
X-axis Min and max Costs Revenue
0 275 0
36.6666666666667 458.33333333 733.333333
Cost-volume analysis

10 15 20 25 30 35 40
Units

Costs Revenue

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