The document analyzes the costs, sales, and break-even point of a company that produces three products (A, B, C) under different production quantities and pricing scenarios. It provides the formulas used to calculate variable costs, total costs, sales, and profits. Tables of results show the costs, sales, profits/losses, and break-even point across different production levels. The conclusion states that increasing prices raises sales volumes needed to reach the break-even point, while decreasing prices lowers sales and requires higher production to break even.

3. DATOS A EMPLEAR
CV Precios
B = 2A A $10.00 $12.00
C = 5A B $30.00 $36.00
Cfijos= 10000 C $90.00 $108.00

4. FÓRMULAS
Costos Variables = UniA*CVA +UniB*CVB+UniC*CVC
Costos Totales =Costos Variables + Costos Fijos
Ventas = UniA*PA +UniB*PB+UniC*PC
Ganancia o Pérdidas = Ventas – Costos Totales

5. RESULTADOS OBTENIDOS
A B C Variables Fijos Totales
0 0 0 $0 $10,000 $10,000
10 20 50 $5,200 $10,000 $15,200
20 40 100 $10,400 $10,000 $20,400
30 60 150 $15,600 $10,000 $25,600
40 80 200 $20,800 $10,000 $30,800
50 100 250 $26,000 $10,000 $36,000
60 120 300 $31,200 $10,000 $41,200
70 140 350 $36,400 $10,000 $46,400
80 160 400 $41,600 $10,000 $51,600
90 180 450 $46,800 $10,000 $56,800
92 184 460 $47,840 $10,000 $57,840
94 188 470 $48,880 $10,000 $58,880
96 192 480 $49,920 $10,000 $59,920
98 196 490 $50,960 $10,000 $60,960
100 200 500 $52,000 $10,000 $62,000
110 220 550 $57,200 $10,000 $67,200
120 240 600 $62,400 $10,000 $72,400
130 260 650 $67,600 $10,000 $77,600
140 280 700 $72,800 $10,000 $82,800
150 300 750 $78,000 $10,000 $88,000
UNIDADES COSTOS

6. RESULTADOS OBTENIDOS
UNIDADES VENTAS Ganancia
A B C o Pérdidas
0 0 0 $0.00 -$10,000
10 20 50 $6,240.00 -$8,960
20 40 100 $12,480.00 -$7,920
30 60 150 $18,720.00 -$6,880
40 80 200 $24,960.00 -$5,840
50 100 250 $31,200.00 -$4,800
60 120 300 $37,440.00 -$3,760
70 140 350 $43,680.00 -$2,720
80 160 400 $49,920.00 -$1,680
90 180 450 $56,160.00 -$640
92 184 460 $57,408.00 -$432
94 188 470 $58,656.00 -$224
96 192 480 $59,904.00 -$16
98 196 490 $61,152.00 $192
100 200 500 $62,400.00 $400
110 220 550 $68,640.00 $1,440
120 240 600 $74,880.00 $2,480
130 260 650 $81,120.00 $3,520
140 280 700 $87,360.00 $4,560
150 300 750 $93,600.00 $5,600

7. -20000
0
20000
40000
60000
80000
100000
0 20 40 60 80 100 120 140 160
Unidades
$MilesdePesos
COSTOS Variables COSTOS Fijos COSTOS Totales
VENTAS Ganancia o Pérdidas
Punto de equilibrio

8. PRECIOS Precios-10% Precios-20% Precios+10% Precios+20%
$12.00 $10.80 $9.60 $13.20 $14.40
$36.00 $32.40 $28.80 $39.60 $43.20
$108.00 $97.20 $86.40 $118.80 $129.60

9. 10% - 20% - 10% + 20% +
$0.00 $0.00 $0.00 $0.00
$5,616.00 $4,992.00 $6,864.00 $7,488.00
$11,232.00 $9,984.00 $13,728.00 $14,976.00
$16,848.00 $14,976.00 $20,592.00 $22,464.00
$22,464.00 $19,968.00 $27,456.00 $29,952.00
$28,080.00 $24,960.00 $34,320.00 $37,440.00
$33,696.00 $29,952.00 $41,184.00 $44,928.00
$39,312.00 $34,944.00 $48,048.00 $52,416.00
$44,928.00 $39,936.00 $54,912.00 $59,904.00
$50,544.00 $44,928.00 $61,776.00 $67,392.00
$51,667.20 $45,926.40 $63,148.80 $68,889.60
$52,790.40 $46,924.80 $64,521.60 $70,387.20
$53,913.60 $47,923.20 $65,894.40 $71,884.80
$55,036.80 $48,921.60 $67,267.20 $73,382.40
$56,160.00 $49,920.00 $68,640.00 $74,880.00
$61,776.00 $54,912.00 $75,504.00 $82,368.00
$67,392.00 $59,904.00 $82,368.00 $89,856.00
$73,008.00 $64,896.00 $89,232.00 $97,344.00
$78,624.00 $69,888.00 $96,096.00 $104,832.00
$84,240.00 $74,880.00 $102,960.00 $112,320.00
VENTAS

10. $0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
0 50 100 150 200
Unidades
$MilesdePesos
Costos Totales Ventas "Ventas - 10%
Ventas -20% Ventas +10% Ventas +20%

11. CONCLUSIONES
Conforme se van aumentando los
precios, el valor de las ventas aumenta y
por lo tanto, se requiere menor cantidad
de productos para alcanzar el punto de
equilibrio.
Conforme se van disminuyendo los
precios, el valor de las ventas disminuye
y por lo tanto, se requiere mayor
cantidad de productos para alcanzar el
punto de equilibrio.