punto de equilibrio proyecto

7/25/2019 Punto de Equilibrio PROYECTO

1/24

MAQUINARIA Y EQUIPO

DESCRIPCIN

Bascula Industrial 2 3000 6000

Balanas El!ctr"nicas 6 #$ $%0

Bandas &rans'"rtad"ras % (03) %266

*a+ad"ra d! &u,!cul"s ( (2000 (2000-!ntilad"r!s Industrial!s 3 .00 (200

Estant!ria In"/ida,l! 6 (20 %20Carr!tillas d! an" ) %6 60)S!llad"ras d! an" . ($ 60

Cuart"s 1ri"s ( #$00 #$00

Picad"ra ( 20 20

a+!tas Plasticas 60 () (0)0

&O&A* 3#02.

SUMINIS&ROS DE O1ICINA

DESCRIPCIN UNIDADES

ra'ad"ra 2 .$ #P!r4"rad"ra 2 3$ %

S!ll"s 3 % 2(Calculad"ras 2 (2 2.

-ari"s ( 30 30

&O&A* #(

CONS&RUCCIONES Y OBRAS CI-I*ES

DESCRIPCIN UNIDADES

Na+! Industrial ( )0000 )0000

&O&A* )0000

ROL DE PAGOS (FUNCIONAL)

PUESTO

Adinistrad"r %$000 )363 62$0 62$0

Total Adm. 750.00 83.63 6.50 6.50

O'!rari" ( (2000

O'!rari"2 (2000Total P!od. "0.00 0 0.00 0.00

COS&OUNI&ARIO

COS&O&O&A*

COS&OUNI&ARIO

COS&O&O&A*

Sala!#o.$%'o

A. Pat.IESS

Fodo d*R*&.

D*'. T*!.S+*ldo


2/24

ROL DE PAGOS (LINEAL)

PUESTO

Adinistrad"r %$000 )363 62$0 62$0

Total Adm. 750.00 83.63 6.50 6.50

O'!rari"( .)00

O'!rari" 2 .)00

O'!rari"3 .)00

O'!rari" . .)00Total P!od. ,-.00 0 0.00 0

Sala!#o.$%'o

A. Pat.IESS

Fodo d*R*&.

D*'. T*!.S+*ldo


3/24

MUEB*ES Y ENSERES

DESCRIPCIN UNIDADES

Escrit"ri"s . (20 .)0

M!sas $ #$ .%$

Sillas (2 (2 (..

Sillas E5!cuti+as 3 #0 2%0Estantes 2 %0 (.0

&O&A* ($0#

ERRAMIEN&AS

DESCRIPCION UNIDADES

uant!s Plastic"s (6 (2 (#2

C"7as (/$00 )$ )$D!lantal!s (2 3$ .2

Cu,r! 8a'at" (/$00 #$ #$Mascarillas (/20 % %

&O&A* )62

D*'. C+a!to &+*ldo TOTAL

62$0 ,0,.,3

6.50 ,0,.,3

,0.00

,0.00

0.00 "0.00

COS&OUNI&ARIO

COS&O&O&A*

COS&OUNI&ARIO

COS&O&O&A*


4/24

D*'. C+a!to &+*ldo TOTAL

62$0 ,0,.,3

6.50 ,0,.,3

"8.00

"8.00

"8.00

"8.000.00 ,-.00


5/24

EQUIPOS DE COMPU&O

DESCRIPCIN UNIDADES

C"'utad"ra ( )00

&O&A*

INSUMOS

DESCRIPCIN UNIDADES

1undas rand!s (00 00.1undas M!dianas (00 0021undas P!9u!:as (00 000$

Plat"s (00 00)

Plastic" Str!c; ( %)

Malla ( .$

&O&A*

SER-ICIOS BASICOS

DESCRIPCIN UNIDADES COS&O &O&A*

A )0

&O&A* ()0

MA&ERIA PRIMADESCRIPCIN

COS&O &O&A*

Pa'a . (0 .0

8ana;"ria 2 %$ ($

&O&A* .)

COS&OUNI&ARIO

COS&OUNI&ARIO

UNIDADES?Quintal!s@

COS&OUNI&ARIO


6/24


7/24

)00

)00

.2

0$

)

%)

.$

6%3

COS&O&O&A*

COS&O&O&A*


8/24


9/24

MAQUINARIA Y EQUIPO

DESCRIPCIN UNIDADES COS&O UNI&ARIO

Bascula Industrial 2 ()00

Balanas El!ctr"nicas 6 #$

Bandas &rans'"rtad"ras % (03)*a+ad"ra d! &u,!cul"s ( (2000

&O&A*


10/24

ALOR AGREGADO DE PAPA / ANA1ORIA (F

COS&O &O&A*ACTIVOS FIJOS Periodo

3600

$%0 Muebles y enseres. 1

%266 Equipo de cmputo. 1(2000 AREA ADM.

23.36 Maquinaria y equipo. 1

Herramientas 1

Nave Industrial 1

REA DE PRO.

Total

COSTOS DE ALOR AGREGADO DE

COSTOS FI2OSD*&'!#'#o Co&to

D!'r!ciaci"n!s $(#%.

TOTAL 5,-.7"


11/24

NCIONAL)DEPRECIACION FUNCIONAL

Valor de Adquisicin Valor Residual

1509.00 150.90 10 135.1

00.00 !""."# 3 1$$.$9!"#$.## %&'.(% "&".)#

23.3600 !3#3."0 10 !109.!#

($620 15."! 10 1#.0"

0000.00 #000.00 !0 300.00

"($!.!# )"($.!! ($!"."#

de depreciaciones )!").*$

PAPA / ANA1ORIA (FUNCIONAL)

COSTOS ARIA$LESD*&'!#'#o Co&to

Mat!ria 'ria #6Insu"s (3.6

S!r+ici"s ,asic"s ()0!rrai!ntas )62

Su!ld"s (02((3Suinistr"s d! "7cina #(

Salari"s 2.0TOTAL ,8"8.-3

A+os de ,ida-til

Depreciacin anualSD


12/24

11.3!

1#.!!).&"

1$5.$$

1.1$

31"."$

%$".)&

(&$.'%

Depreciacin/ensual SD


13/24

ALOR A MAQUINARIA Y EQUIPO

DESCRIPCIN UNIDADES COS&O UNI&ARIO

Carr!tillas d! an" ) %6 60)

S!llad"ras d! an" . ($ 60Picad"ra ( 20 20

a+!tas Plasticas 60 () (0)0

Cuart"s 1ri"s ( #$00 #$00

-!ntilad"r!s Industrial!s 3 .00 (200

&O&A* (2.6)

ERRAMIEN&ASDESCRIPCION UNIDADES COS&O UNI&ARIO

uant!s Plastic"s (6 (2 (#2C"7as (/$00 )$ )$

D!lantal!s (2 3$ .2Cu,r! 8a'at" (/$00 #$ #$

Mascarillas (/20 % %&O&A* )62

COS&O&O&A*

COS&O&O&A*


14/24

REGADO DE PAPA / ANA1ORIA (LINEAL)DEPRECIACION LINEAL

ACTIVOS FIJOS Periodo Valor de Adquisicin Valor Residual

Muebles y enseres. 1 1509.00 150.90Equipo de cmputo. 1 00.00 !""."#

AREA ADM. !"#$.## %&'.(%Maquinaria y equipo. 1 (2.6)00 1!#".0

Herramientas 1 )620 ."!

Nave Industrial 1 0000.00 #000.00

REA DE PRO. $!((%.!# (!((.%!Total de depreciaciones

COSTOS DE ALOR AGREGADO DE PAPA / ANA1ORIA (FUNCIONAL)COSTOS FI2OS COSTOS ARIA$LES

D*&'!#'#o Co&to D*&'!#'#o Co&to

D!'r!ciaci"n!s .36#6 Mat!ria 'ria #6Insu"s (3.6

S!r+ici"s ,asic"s ()0!rrai!ntas )62

Su!ld"s (02((3Salari"s (#2

Suinistr"s d! "7cina #(

TOTAL "36.-6 TOTAL ,800.-3


15/24

10 135.1 11.3!3 1$$.$9 1#.!

"&".)# !).&"10 11!!.1! 93.51

10 $.$" 0."5

!0 300.00 31"."$

%$!$.** %.*!(!%".%' %").$)

A+os de ,ida-til

Depreciacin anualSD

Depreciacin/ensual SD


16/24

PUNTO DE E4UILI$RIO(+'#oal)

C"st" 75" ?C1@ $(#%.

C"st" +aria,l! ?C-@ (%62%3

C& C1 C- 22)2.%Utilidad d!l ($ 3.23%

Unida!s Pr"ducidas .00

P- C& Utilidad 262.).

PU6$6

PE ($)2..

PE ?li,ras@ 2.(($

PUNTO DE E4UILI$RIO(l#*al)

C"st" 75" ?C1@ .36#6

C"st" +aria,l! ?C-@ (%(.%3

C& C1 C- 2($(6#

Utilidad d!l ($ 322%$Unidad!s Pr"ducidas .0000

P- C& Utilidad 2.%...

PU6(#

PE (.232(

PE ?li,ras@ 2300%


17/24

COSTOS DE A PAPA / ANA1ORIA (FUNCIONAL)

COSTOS FI2OS COSTOS AR

D*&'!#'#o Co&to D*&'!#'#o

D!'r!ciaci"n!s $(#%. Mat!ria 'riaInsu"s

S!r+ici"s ,asic"s

Su!ld"sSuinistr"s d! "7cina

Salari"sTOTAL 5,-.7" TOTAL

COSTOS DE A PAPA / ANA1ORIA (LINEAL)


D*&'!#'#o Co&to D*&'!#'#o

D!'r!ciaci"n!s .36#6 Mat!ria 'ria

Insu"sS!r+ici"s ,asic"s

Su!ld"sSuinistr"s d! "7cina

Salari"sTOTAL "36.-6 TOTAL


18/24

IA$LES

Co&to

#6(3.6

()0

(02((3#(

2.0,76.73

IA$LES

Co&to

#6

(3.6()0

(02((3#(

(#2,7,".73


19/24


20/24

COSTOS DE A PAPA / ANA1ORIA (FUNCIONAL)


D*&'!#'#o Co&to D*&'!#'#o

Mat!ria 'riaInsu"s

D!'r!ciaci"n!s $(#%. S!r+ici"s ,asic"s

Su!ld"sSalari"s

Suinistr"s d! "7cinaTOTAL 5,-.7" TOTAL

COSTOS DE A PAPA / ANA1ORIA (LINEAL)

COSTOS FI2OS COSTOS ARIA$LES

D*&'!#'#o Co&to D*&'!#'#o

Mat!ria 'riaInsu"s

D!'r!ciaci"n!s .36#6 S!r+ici"s ,asic"sSu!ld"s

Suinistr"s d! "7cinaSalari"s

TOTAL "36.-6 TOTAL


21/24

EC., (+'#oal) C..F. C.F.F.

IA$LES Y Y

Co&to 0 $(#%. $(#%.#6 (0 $3)$. $(#%.

(3.6 20 $$%3. $(#%.()0 30 $%6(. $(#%.

6(22) .0 $#.#. $(#%.(60 $0 6(3%. $(#%.#( 60 632$. $(#%.

,73.88 %0 6$(3. $(#%.)0 6%0(. $(#%.#0 6))#. $(#%.(00 %0%%. $(#%.(20 %.$3. $(#%.(30 %6.(. $(#%.

(.0 %)2#. $(#%.

($0 )0(%. $(#%.

(60 )20$. $(#%.

Co&to (%0 )3#3. $(#%.#6 ()0 )$)(. $(#%.

(3.6 (#0 )%6#. $(#%.()0 200 )#$%. $(#%.

6(22) 2(0 #(.$. $(#%.#( 220 #333. $(#%.(#2 230 #$2(. $(#%.

,305.88 2.0 #%0#. $(#%.2$0 #)#%. $(#%.260 (00)$. $(#%.2%0 (02%3. $(#%.2)0 (0.6(. $(#%.2#0 (06.#. $(#%.300 (0)3%. $(#%.3(0 ((02$. $(#%.320 ((2(3. $(#%.330 ((.0(. $(#%.

3.0 (($)#. $(#%.3$0 ((%%%. $(#%.360 ((#6$. $(#%.3%0 (2($3. $(#%.3)0 (23.(. $(#%.3#0 (2$2#. $(#%..00 (2%(%. $(#%.

())


22/24

EC.(l#*al) C..L. C.F.L.

Y Y

0 .36#6 .36#6(0 .$)$6 .36#620 .)0(6 .36#630 $0(%6 .36#6

.0 $2336 .36#6$0 $..#6 .36#660 $66$6 .36#6%0 $))(6 .36#6)0 60#%6 .36#6#0 63(36 .36#6

(00 6$2#6 .36#6(20 6#6(6 .36#6(30 %(%%6 .36#6

(.0 %3#36 .36#6

($0 %60#6 .36#6

(60 %)2$6 .36#6

(%0 )0.(6 .36#6()0 )2$%6 .36#6(#0 ).%36 .36#6200 )6)#6 .36#62(0 )#0$6 .36#6220 #(2(6 .36#6230 #33%6 .36#6

2.0 #$$36 .36#62$0 #%6#6 .36#6260 ##)$6 .36#62%0 (020(6 .36#62)0 (0.(%6 .36#62#0 (06336 .36#6300 (0).#6 .36#63(0 ((06$6 .36#6320 ((2)(6 .36#6330 ((.#%6 .36#6

3.0 ((%(36 .36#63$0 ((#2#6 .36#6360 (2(.$6 .36#63%0 (236(6 .36#63)0 (2$%%6 .36#63#0 (2%#36 .36#6.00 (300#6 .36#6

m .,6

( 2000

20000

.0000

60000

)0000

(00000

(20000

(.0000


23/24

3 . $ 6 % ) # (0 (( (2 (3 (. ($ (6 (% () (# 20 2( 22 23 2.

DISTRI$UCIONFUNCIONAL


24/24

2$ 26 2% 2) 2# 30 3( 32 33 3. 3$ 36 3% 3) 3# .0

C-1 YC11 Y

C-* Y

C1* Y

DISTRI$UCION LINEAL

punto de equilibrio proyecto

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