Semestre 1 Semestre 2

CONCEPTO
Total Total Unit. Total Total Unit.
Costos Variables TOTALES 102000.00 4.05 101990.00 4.05
Materia Prima 18000.00 0.71 18040.00 0.72
Mano Obra Directa 84000.00 3.35 83950.00 3.34
Costos Fijos TOTALES 139620.00 5.54 139620.00 5.54
Gastos Diversos 139620.00 5.54 139620.00 5.56
Totales 241620.00 9.59 241610.00 9.59

Semestre 5 Semestre 6 Semestre 7

Total Total Unit. Total Total Unit. Total
29250.00 4.08 102150.00 4.09 102005.00
17990.00 0.72 18100.00 0.72 18015.00
83970.00 3.36 84050.00 3.36 83990.00
3000.00 4.44 139620.00 5.58 139620.00
139620.00 4.44 139620.00 5.58 139620.00
32250.00 8.52 241770.00 9.67 241625.00

Unidades Unidades MARGENES

PERIODO Stock
producidas Vendidas DE GANCIAS
Semestre 1 25200 22,500 100 10%
Semestre 2 25200 24,340 100 15%
Semestre 3 25100 23,900 125 20%
Semestre 4 25100 24,540 50 25%
Semestre 5 25000 24,500 125 15%
Semestre 6 25000 24,520 94 12%
Semestre 7 24900 24,480 64 10%
Semestre 8 24900 24,600 50 8%
Semestre 3 Semestre 4
Total Total Unit. Total Total Unit.
102110.00 4.07 101935.00 4.06
18090.00 0.72 18020.00 0.72
84020.00 3.36 83915.00 3.36
139620.00 5.56 139620.00 5.56
139620.00 5.56 139620.00 5.58
241730.00 9.63 241555.00 9.62

Semestre 8
Total Unit. Total Total Unit.
4.10 101970.00 4.10
0.72 17995.00 0.72
3.37 83975.00 3.37
5.61 139620.00 5.61
5.61 139620.00 5.61
9.70 241590.00 9.70

INVERSION $ 35,000.00
COSTO DE OPORTUNIDAD
10%
 COSTO VARIABLE TOTAL
COSTO VARIABLE UNITARIO= NUMERO DE UNIDADES PRODUCIDAS

COSTO FIJO TOTAL

COSTO FIJO UNITARIO= NUMERO DE UNIDADES PRODUCIDAS
 Semestre 1 Semestre 2
CONCEPTO
Total Total Unit. Total Total Unit.
Costos Variables 102000.00 4.06 101990.00 4.06
Materia Prima 18000.00 0.72 18040.00 0.72
Mano Obra Directa 84000.00 3.36 83950.00 3.36
Costos Fijos 139620.00 5.56 139620.00 5.56
Gastos Diversos 139620.00 5.56 139620.00 5.58
Totales 241620.00 9.63 241610.00 9.63

COSTO TOTAL
COSTO TOTAL UNITARIO= NUMERO DE UNIDADES PRODUCIDAS

TOTAL COSTO UNITARIO

PRECIO DE VENTA= (1-MARGEN DE GANACIA)

Unidades Unidades
PERIODO Stock C.Vu
producidas Vendidas

Semestre 1 25200 22,500 100 4.06

Semestre 2 25200 24,340 100 43.33
Semestre 3 25100 23,900 125 43.33
Semestre 4 25100 24,540 50 43.33
Semestre 5 25000 24,500 125 43.33
Semestre 6 25000 24,520 94 43.33
Semestre 7 24900 24,480 64 43.33
Semestre 8 24900 24,600 50 43.33
TOTALES 200400 193380

SEMESTRE 1
UNIDADES C.V t C.F. C.T. INGRESOS
0 $0.00 $139,620.00 $139,620.00 $0.00
25 $101.59 $139,620.00 $139,721.59 $266.34
50 $203.19 $139,620.00 $139,823.19 $532.67
100 $406.37 $139,620.00 $140,026.37 $1,065.34
200 $812.75 $139,620.00 $140,432.75 $2,130.69
310 $1,258.79 $139,620.00 $140,878.79 $3,300.01
 350 $1,422.31 $139,620.00 $141,042.31 $3,728.70
400 $1,625.50 $139,620.00 $141,245.50 $4,261.38
450 $1,828.69 $139,620.00 $141,448.69 $4,794.05
500 $2,031.87 $139,620.00 $141,651.87 $5,326.72
550 $2,235.06 $139,620.00 $141,855.06 $5,859.39
600 $2,438.25 $139,620.00 $142,058.25 $6,392.06

SEMESTRE 2
UNIDADES C.V t C.F. C.T. INGRESOS
0 $0.00 $139,620.00 $139,620.00 $0.00
50 $203.19 $139,620.00 $139,823.19 $563.98
100 $406.37 $139,620.00 $140,026.37 $1,127.96
200 $812.75 $139,620.00 $140,432.75 $2,255.93
250 $1,015.94 $139,620.00 $140,635.94 $2,819.91
287 $1,167.39 $139,620.00 $140,787.39 $3,240.30
400 $1,625.50 $139,620.00 $141,245.50 $4,511.86
500 $2,031.87 $139,620.00 $141,651.87 $5,639.82
700 $2,844.62 $139,620.00 $142,464.62 $7,895.75
900 $3,657.37 $139,620.00 $143,277.37 $10,151.68
1000 $4,063.75 $139,620.00 $143,683.75 $11,279.65
1100 $4,470.12 $139,620.00 $144,090.12 $12,407.61

SEMESTRE 3
UNIDADES C.V t C.F. C.T. INGRESOS
0 $0.00 $139,620.00 $139,620.00 $0.00
50 $203.19 $139,620.00 $139,823.19 $601.92
100 $406.37 $139,620.00 $140,026.37 $1,203.83
200 $812.75 $139,620.00 $140,432.75 $2,407.67
250 $1,015.94 $139,620.00 $140,635.94 $3,009.59
305 $1,239.52 $139,620.00 $140,859.52 $3,671.94
350 $1,422.31 $139,620.00 $141,042.31 $4,213.42
400 $1,625.50 $139,620.00 $141,245.50 $4,815.34
600 $2,438.25 $139,620.00 $142,058.25 $7,223.01
800 $3,251.00 $139,620.00 $142,871.00 $9,630.68
900 $3,657.37 $139,620.00 $143,277.37 $10,834.51
 1100 $4,470.12 $139,620.00 $144,090.12 $13,242.18

SEMESTRE 4
UNIDADES C.V t C.F. C.T. INGRESOS
0 $0.00 $139,620.00 $139,620.00 $0.00
25 $101.59 $139,620.00 $139,721.59 $320.79
50 $203.19 $139,620.00 $139,823.19 $641.58
100 $406.37 $139,620.00 $140,026.37 $1,283.16
200 $812.75 $139,620.00 $140,432.75 $2,566.32
205 $832.42 $139,620.00 $140,452.42 $2,628.43
350 $1,422.31 $139,620.00 $141,042.31 $4,491.06
400 $1,625.50 $139,620.00 $141,245.50 $5,132.64
450 $1,828.69 $139,620.00 $141,448.69 $5,774.22
500 $2,031.87 $139,620.00 $141,651.87 $6,415.80
550 $2,235.06 $139,620.00 $141,855.06 $7,057.38
600 $2,438.25 $139,620.00 $142,058.25 $7,698.96

SEMESTRE 5
UNIDADES C.V t C.F. C.T. INGRESOS
0 $0.00 $3,000.00 $3,000.00 $0.00
25 $101.59 $3,000.00 $3,101.59 $37.94
50 $203.19 $3,000.00 $3,203.19 $75.88
100 $406.37 $3,000.00 $3,406.37 $151.76
200 $812.75 $3,000.00 $3,812.75 $303.53
233 $946.57 $3,000.00 $3,946.57 $353.51
350 $1,422.31 $3,000.00 $4,422.31 $531.18
400 $1,625.50 $3,000.00 $4,625.50 $607.06
450 $1,828.69 $3,000.00 $4,828.69 $682.94
500 $2,031.87 $3,000.00 $5,031.87 $758.82
550 $2,235.06 $3,000.00 $5,235.06 $834.71
600 $2,438.25 $3,000.00 $5,438.25 $910.59

SEMESTRE 6
UNIDADES C.V t C.F. C.T. INGRESOS
0 $0.00 $139,620.00 $139,620.00 $0.00
25 $101.59 $139,620.00 $139,721.59 $274.74
 50 $203.19 $139,620.00 $139,823.19 $549.48
65.72 $267.07 $139,620.00 $139,887.07 $722.23
200 $812.75 $139,620.00 $140,432.75 $2,197.91
228 $926.66 $139,620.00 $140,546.66 $2,505.95
350 $1,422.31 $139,620.00 $141,042.31 $3,846.34
400 $1,625.50 $139,620.00 $141,245.50 $4,395.82
450 $1,828.69 $139,620.00 $141,448.69 $4,945.30
500 $2,031.87 $139,620.00 $141,651.87 $5,494.77
550 $2,235.06 $139,620.00 $141,855.06 $6,044.25
600 $2,438.25 $139,620.00 $142,058.25 $6,593.73

SEMESTRE 7
UNIDADES C.V t C.F. C.T. INGRESOS
0 $0.00 $139,620.00 $139,620.00 $0.00
25 $101.59 $139,620.00 $139,721.59 $269.55
50 $203.19 $139,620.00 $139,823.19 $539.10
75 $304.78 $139,620.00 $139,924.78 $808.65
100 $406.37 $139,620.00 $140,026.37 $1,078.20
102 $413.97 $139,620.00 $140,033.97 $1,098.36
125 $507.97 $139,620.00 $140,127.97 $1,347.75
150 $609.56 $139,620.00 $140,229.56 $1,617.30
180 $731.47 $139,620.00 $140,351.47 $1,940.76

SEMESTRE 8
UNIDADES C.V t C.F. C.T. INGRESOS
0 $0.00 $139,620.00 $139,620.00 $0.00
25 $101.59 $139,620.00 $139,721.59 $263.65
50 $203.19 $139,620.00 $139,823.19 $527.30
66 $267.07 $139,620.00 $139,887.07 $693.09
100 $406.37 $139,620.00 $140,026.37 $1,054.61
150 $609.56 $139,620.00 $140,229.56 $1,581.91
200 $812.75 $139,620.00 $140,432.75 $2,109.22
Semestre 3 Semestre 4 Semestre 5
Total Total Unit. Total Total Unit. Total
102110.00 4.08 101935.00 4.08 29250.00
18090.00 0.72 18020.00 0.72 17990.00
84020.00 3.37 83915.00 3.37 83970.00
139620.00 5.58 139620.00 5.58 3000.00
139620.00 5.58 139620.00 5.61 139620.00
241730.00 9.67 241555.00 9.66 32250.00

I
COSTOS FIJOS
UMBRAL DE RENTABILIDAD= PRECIO DE VENTA - COSTO VARIABLE UNITARIO

COMP. DEL UMBRAL = (UMBRAL DE R POR EL PRECIO DE VENTA)-(C.V.U POR EL PRECIO DE VENTA

TOTAL DE MARGENE
PRECIO DE VENTA
C.F C.V. Y C.F. COSTO S DE
UNITARIO
UNITARIO GANCIAS
139620.00 $241,620.00 $9.59 10% $10.65
139620.00 $241,610.00 $9.59 15% $11.28
139620.00 $241,730.00 $9.63 20% $12.04
139620.00 $241,555.00 $9.62 25% $12.83
3000.00 $32,250.00 $1.29 15% $1.52
139620.00 $241,770.00 $9.67 12% $10.99
139620.00 $241,625.00 $9.70 10% $10.78
139620.00 $241,590.00 $9.70 8% $10.55
980340 $1,723,750.00 $68.80

ANALISIS GRAFICO

G/P
-$139,620
-$139,455
-$139,291
-$138,961
-$138,302
-$137,579
-$137,314
-$136,984
-$136,655
-$136,325
-$135,996
-$135,666

G/P RENTABILIDAD SEMESTRE

-$139,620
$160,000.00
-$139,259
-$138,898 $140,000.00
-$138,177 $120,000.00
-$137,816 $100,000.00
-$137,547
$80,000.00
-$136,734
-$136,012 $60,000.00
-$134,569 $40,000.00
-$133,126
$20,000.00
-$132,404
$0.00
-$131,683
0 50 100 200 250 287 400

C.V t C.F. C.T.

G/P
RENTABILIDAD SEMESTRE
$160,000.00
-$139,620
-$139,221 $140,000.00
-$138,823
$120,000.00
-$138,025
-$137,626 $100,000.00
-$137,188 $80,000.00
-$136,829
$60,000.00
-$136,430
-$134,835 $40,000.00
-$133,240 $20,000.00
-$132,443
$0.00
-$130,848 $0.00
0 50 100 200 250 305 350

C.V t C.F. C.T.

G/P RENTABILIDAD SEMESTRE

-$139,620 $160,000.00
-$139,401
$140,000.00
-$139,182
-$138,743 $120,000.00
-$137,866 $100,000.00
-$137,824
$80,000.00
-$136,551
-$136,113 $60,000.00
-$135,674 $40,000.00
-$135,236
-$134,798 $20,000.00
-$134,359 $0.00
0 25 50 100 200 205 350

C.V t C.F. C.T.

G/P RENTABILIDAD SEMESTRE

-$3,000 $6,000.00
-$3,064
-$3,127 $5,000.00

-$3,255 $4,000.00
-$3,509
-$3,593 $3,000.00
-$3,891
$2,000.00
-$4,018
-$4,146 $1,000.00
-$4,273
-$4,400 $0.00
0 25 50 100 200 233 350
-$4,528
C.V t C.F. C.T.

G/P RENTABILIDAD SEMESTRE

-$139,620
$160,000.00
-$139,447
$140,000.00
 $140,000.00
-$139,274
-$139,165 $120,000.00
-$138,235 $100,000.00
-$138,041 $80,000.00
-$137,196
$60,000.00
-$136,850
$40,000.00
-$136,503
-$136,157 $20,000.00
-$135,811 $0.00
-$135,465 0 25 50 65.72 200 228

C.V t C.F. C.T.

G/P RENTABILIDAD SEMESTRE

-$139,620 $160,000.00
-$139,452 $140,000.00
-$139,284 $120,000.00
-$139,116 $100,000.00
-$138,948
$80,000.00
-$138,936
$60,000.00
-$138,780
-$138,612 $40,000.00
-$138,411 $20,000.00
$0.00
1 2 3 4 5

C.V t C.F. C.T.

G/P RENTABILIDAD SEMESTRE

-$139,620
-$139,458 $160,000.00
-$139,296 $140,000.00
-$139,194
$120,000.00
-$138,972
$100,000.00
-$138,648
-$138,324 $80,000.00
$60,000.00
$40,000.00
$20,000.00
$0.00
0 25 50 66

C.V t C.F. C.T.

C.V t C.F. C.T.
 Semestre 6 Semestre 7 Semestre 8
Total Unit. Total Total Unit. Total Total Unit. Total
4.09 102150.00 4.10 102005.00 4.10 101970.00
0.72 18100.00 0.72 18015.00 0.72 17995.00
3.37 84050.00 3.38 83990.00 3.37 83975.00
4.44 139620.00 5.58 139620.00 5.61 139620.00
4.44 139620.00 5.58 139620.00 5.61 139620.00
8.53 241770.00 9.68 241625.00 9.70 241590.00

A)-(C.V.U POR EL PRECIO DE VENTA)-CF

INGRESOS POR INVENTARIO UMBRAL DE

VENTA STOCK RENTABILIDAD(U COMPROBACION(
NIDADES) PUNTO MUERTO) FLUJOS DE EFECTIVO
$239,702.38 $406.37 21188 $0.00 -$1,917.62
$274,546.56 $4,333.00 -4356.27 $0.00 $32,936.56
$287,716.48 $5,416.25 -4461.89 $0.00 $45,986.48
$314,887.63 $2,166.50 -4577.95 $0.00 $73,332.63
$37,182.35 $5,416.25 -71.75 $0.00 $4,932.35
$269,463.65 $4,073.02 -4317.19 $0.00 $27,693.65
$263,943.78 $2,773.12 -4289.67 $0.00 $22,318.78
$259,434.00 $2,166.50 -4258.80 $0.00 $17,844.00
$1,946,876.84 $26,751.01 $0.00
D SEMESTRE 2

500 700 900 1000 1100

INGRESOS

SEMESTRE 3
 400 600 800 900 1100

INGRESOS

AD SEMESTRE 4

350 400 450 500 550 600

INGRESOS

AD SEMESTRE 5

350 400 450 500 550 600

INGRESOS

DAD SEMESTRE 6
 350 400 450 500 550 600

INGRESOS

D SEMESTRE 7

5 6 7 8 9

C.T. INGRESOS

DAD SEMESTRE 8

66 100 150 200

C.T. INGRESOS
C.T. INGRESOS
Total Unit.
4.10
0.72
3.37
5.61
5.61
9.70