Variación Del Punto de Equilibrio Ante Variación Del Costo Fijo

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VARIACIÓN DEL PUNTO DE EQUILIBRIO ANTE VARIACIÓN DEL COSTO FIJO

Variación del costo fijo 0% 5% 5% 5% 5%


Año 2022 2023 2024 2025 2026
Costo fijo $ 52,879.13 $ 55,523.09 $ 58,299.24 $ 61,214.20 $ 64,274.91
Cantidad de Martillos 23 24 25 27 28
Pto. Equilibrio $ 119,081.78 $ 125,035.87 $ 131,287.66 $ 137,852.04 $ 144,744.64
Venta
Código Descripción CVU PVU Margen MCU
Proyectada

h75es Punta cat H75ES $71.50 $220.00 $148.50 67% 2


h55es Punta cat H55ES $45.21 $155.00 $109.79 71% 3
B36640010 Punta Daemo B360 $431.10 $900.00 $468.90 52% 1
SB452 Punta Atlas Copco Sb452 $131.43 $330.00 $198.57 60% 2
SG350 Punta Hydrokhan UG350 $79.70 $160.00 $80.30 50% 2
SC22 Punta Montabert Sc22 $102.18 $180.00 $77.82 43% 2
XTB40 Punta Xterra o D&A 40V $122.90 $170.00 $47.10 28% 2
H55DS Punta Cat H55DS $41.58 $155.00 $113.42 73% 3
SM35 Punta Ajin SM35 $61.71 $150.00 $88.29 59% 2
C01220 Punta GB Gbp40 $50.47 $180.00 $129.53 72% 4
gbn70 Punta GB Gbn70 $68.35 $220.00 $151.65 69% 2
f6 Punta Furukawa F6 $72.55 $220.00 $147.45 67% 1
sc28 Punta Bobcat H980 $59.93 $250.00 $190.07 76% 2
sb30 Punta Soosan Sb30 $34.70 $150.00 $115.30 77% 2
SB202630 Punta Atlas Copco Sb202 600 mm $47.32 $155.00 $107.68 69% 10
pb210 Punta Atlas Copco Pb210 $55.73 $160.00 $104.27 65% 2
sb43 Punta Soosan Sb43 $77.81 $180.00 $102.19 57% 1
h70 Punta Cat H70 $63.09 $220.00 $156.91 71% 1
sb302 Punta Atlas Copco Sb302 $87.27 $220.00 $132.73 60% 2
050-18010 Punta Ajin Sm50 $87.92 $220.00 $132.08 60% 1
top60 Punta Okada Top60 $147.84 $300.00 $152.16 51% 1
SB202750 Punta Atlas Copco Sb202 750 mm $52.57 $165.00 $112.43 68% 35
B30 Punta Daemo B30 $50.14 $130.00 $79.86 61% 1
B07380010 Kit de sellos Daemo B70 $111.21 $250.00 $138.79 56% 1
017005-00006 Diafragmas B250 $38.99 $110.00 $71.01 65% 1
017005-00003 Diafragma B360 $39.97 $120.00 $80.03 67% 1
B25410130 Buje superior B250 $226.11 $500.00 $273.89 55% 1
3315 3127 90 kit de sellos sb452 $530.05 $900.00 $369.95 41% 1
3315 3124 80 buje sb452 $327.79 $450.00 $122.21 27% 1
3315 2870 90 kit de sellos Atlas Copco sb202 $111.59 $150.00 $38.41 26% 1
G105 Martillo hidráulico G105 $2,400.00 $4,000.00 $1,600.00 40% 15
G108 Martillo hidráulico G108 $2,700.00 $5,000.00 $2,300.00 46% 5
G105P Martillo hidráulico G105P $2,950.00 $4,000.00 $1,050.00 26% 2
B25440010 Punta Daemo b250 $315.00 $800.00 $485.00 61% 2
400-18010 Punta Ajin SM400 $415.00 $1,000.00 $585.00 59% 1
040-18010 Punta Ajin SM40 $52.00 $150.00 $98.00 65% 1
Moli Balde de grasa 4 lt. $36.60 $100.00 $63.40 63% 4
56% 121

Costo fijo $52,879.13


MC Promedio 56%
Pto. Eq $95,001.97
Suma de MC $419.08
Pto. Eq 126.18
Margen de Unds a Vender
Venta Total Venta Total
% Participación contribución según Pto. De Costo fijo
proyectada con Pto. Eq
ponderado EQ 52,879.13
1.65% 2.45 2.09 $874.04 $440.00 $458.83

2.48% 2.72 3.13 $1,311.05 $465.00 $484.90


0.83% 3.88 1.04 $437.02 $900.00 $938.51

1.65% 3.28 2.09 $874.04 $660.00 $688.24


1.65% 1.33 2.09 $874.04 $320.00 $333.69
1.65% 1.29 2.09 $874.04 $360.00 $375.41

1.65% 0.78 2.09 $874.04 $340.00 $354.55


2.48% 2.81 3.13 $1,311.05 $465.00 $484.90
1.65% 1.46 2.09 $874.04 $300.00 $312.84
3.31% 4.28 4.17 $1,748.07 $720.00 $750.81
1.65% 2.51 2.09 $874.04 $440.00 $458.83
0.83% 1.22 1.04 $437.02 $220.00 $229.41
1.65% 3.14 2.09 $874.04 $500.00 $521.40
1.65% 1.91 2.09 $874.04 $300.00 $312.84
8.26% 8.90 10.43 $4,370.18 $1,550.00 $1,616.33
1.65% 1.72 2.09 $874.04 $320.00 $333.69

0.83% 0.84 1.04 $437.02 $180.00 $187.70

0.83% 1.30 1.04 $437.02 $220.00 $229.41

1.65% 2.19 2.09 $874.04 $440.00 $458.83


0.83% 1.09 1.04 $437.02 $220.00 $229.41
0.83% 1.26 1.04 $437.02 $300.00 $312.84

28.93% 32.52 36.50 $15,295.62 $5,775.00 $6,022.13

0.83% 0.66 1.04 $437.02 $130.00 $135.56

0.83% 1.15 1.04 $437.02 $250.00 $260.70

0.83% 0.59 1.04 $437.02 $110.00 $114.71


0.83% 0.66 1.04 $437.02 $120.00 $125.14
0.83% 2.26 1.04 $437.02 $500.00 $521.40

0.83% 3.06 1.04 $437.02 $900.00 $938.51

0.83% 1.01 1.04 $437.02 $450.00 $469.26


0.83% 0.32 1.04 $437.02 $150.00 $156.42
12.40% 198.35 15.64 $6,555.26 $60,000.00 $62,567.60 61.00%
4.13% 95.04 5.21 $2,185.09 $25,000.00 $26,069.83 52.86%
1.65% 17.36 2.09 $874.04 $8,000.00 $8,342.35
1.65% 8.02 2.09 $874.04 $1,600.00 $1,668.47
0.83% 4.83 1.04 $437.02 $1,000.00 $1,042.79
0.83% 0.81 1.04 $437.02 $150.00 $156.42
3.31% 2.10 4.17 $1,748.07 $400.00 $417.12

100.00% 126.18 $52,879.13 $114,195.00 $119,081.78

0.81439642716
0.18560357284
186 30 33 38 30
87.76 11.68 14.68 22.48 10.38
18.32 18.32 15.52 19.62

0.56 0.41 0.65 0.56 0.4


25 25 5
10.98 15.08 2.48
14.02 9.92 2.52

0.51
Código Descripción CVU PVU Margen % Participación

h75es Punta cat H75ES $71.50 $220.00 $148.50 1.65%


h55es Punta cat H55ES $45.21 $155.00 $109.79 2.48%
B36640010 Punta Daemo B360 $431.10 $900.00 $468.90 0.83%
SB452 Punta Atlas Copco Sb452 $131.43 $330.00 $198.57 1.65%
SG350 Punta Hydrokhan UG350 $79.70 $160.00 $80.30 1.65%
SC22 Punta Montabert Sc22 $102.18 $180.00 $77.82 1.65%
XTB40 Punta Xterra o D&A 40V $122.90 $170.00 $47.10 1.65%
H55DS Punta Cat H55DS $41.58 $155.00 $113.42 2.48%
SM35 Punta Ajin SM35 $61.71 $150.00 $88.29 1.65%
C01220 Punta GB Gbp40 $50.47 $180.00 $129.53 3.31%
gbn70 Punta GB Gbn70 $68.35 $220.00 $151.65 1.65%
f6 Punta Furukawa F6 $72.55 $220.00 $147.45 0.83%
sc28 Punta Bobcat H980 $59.93 $250.00 $190.07 1.65%
sb30 Punta Soosan Sb30 $34.70 $150.00 $115.30 1.65%
SB202630 Punta Atlas Copco Sb202 600 mm $47.32 $155.00 $107.68 8.26%
pb210 Punta Atlas Copco Pb210 $55.73 $160.00 $104.27 1.65%
sb43 Punta Soosan Sb43 $77.81 $180.00 $102.19 0.83%
h70 Punta Cat H70 $63.09 $220.00 $156.91 0.83%
sb302 Punta Atlas Copco Sb302 $87.27 $220.00 $132.73 1.65%
050-18010 Punta Ajin Sm50 $87.92 $220.00 $132.08 0.83%
top60 Punta Okada Top60 $147.84 $300.00 $152.16 0.83%
SB202750 Punta Atlas Copco Sb202 750 mm $52.57 $165.00 $112.43 28.93%
B30 Punta Daemo B30 $50.14 $130.00 $79.86 0.83%
B07380010 Kit de sellos Daemo B70 $111.21 $250.00 $138.79 0.83%
017005-00006 Diafragmas B250 $38.99 $110.00 $71.01 0.83%
017005-00003 Diafragma B360 $39.97 $120.00 $80.03 0.83%
B25410130 Buje superior B250 $226.11 $500.00 $273.89 0.83%
3315 3127 90 kit de sellos sb452 $530.05 $900.00 $369.95 0.83%
3315 3124 80 buje sb452 $327.79 $450.00 $122.21 0.83%
3315 2870 90 kit de sellos Atlas Copco sb202 $111.59 $150.00 $38.41 0.83%
G105 Martillo hidráulico G105 $2,400.00 $4,000.00 $1,600.00 12.40%
G108 Martillo hidráulico G108 $2,700.00 $5,000.00 $2,300.00 4.13%
G105P Martillo hidráulico G105P $2,950.00 $4,000.00 $1,050.00 1.65%
B25440010 Punta Daemo b250 $315.00 $800.00 $485.00 1.65%
400-18010 Punta Ajin SM400 $415.00 $1,000.00 $585.00 0.83%
040-18010 Punta Ajin SM40 $52.00 $150.00 $98.00 0.83%
Moli Balde de grasa 4 lt. $36.60 $100.00 $63.40 3.31%
100.00%

Costo fijo $55,523.09


MC Promedio 56%
Pto. Eq $99,752.07
Suma de MC $419.08
Pto. Eq 132.49
Margen de Unds a Vender
Venta Total con Pto.
contribución según Pto. De Costo fijo Venta Total
Eq
ponderado EQ 55,523.09
2.45 2.19 $917.74 $440.00 481.77
2.72 3.28 $1,376.61 $465.00 509.14
3.88 1.09 $458.87 $900.00 985.44
3.28 2.19 $917.74 $660.00 722.66
1.33 2.19 $917.74 $320.00 350.38
1.29 2.19 $917.74 $360.00 394.18
0.78 2.19 $917.74 $340.00 372.28
2.81 3.28 $1,376.61 $465.00 509.14
1.46 2.19 $917.74 $300.00 328.48
4.28 4.38 $1,835.47 $720.00 788.35
2.51 2.19 $917.74 $440.00 481.77
1.22 1.09 $458.87 $220.00 240.89
3.14 2.19 $917.74 $500.00 547.47
1.91 2.19 $917.74 $300.00 328.48
8.90 10.95 $4,588.68 $1,550.00 1,697.15
1.72 2.19 $917.74 $320.00 350.38
0.84 1.09 $458.87 $180.00 197.09
1.30 1.09 $458.87 $220.00 240.89
2.19 2.19 $917.74 $440.00 481.77
1.09 1.09 $458.87 $220.00 240.89
1.26 1.09 $458.87 $300.00 328.48
32.52 38.32 $16,060.40 $5,775.00 6,323.24
0.66 1.09 $458.87 $130.00 142.34
1.15 1.09 $458.87 $250.00 273.73
0.59 1.09 $458.87 $110.00 120.44
0.66 1.09 $458.87 $120.00 131.39
2.26 1.09 $458.87 $500.00 547.47
3.06 1.09 $458.87 $900.00 985.44
1.01 1.09 $458.87 $450.00 492.72
0.32 1.09 $458.87 $150.00 164.24
198.35 16.42 $6,883.03 $60,000.00 65,695.98 61.00%
95.04 5.47 $2,294.34 $25,000.00 27,373.32 52.86%
17.36 2.19 $917.74 $8,000.00 8,759.46
8.02 2.19 $917.74 $1,600.00 1,751.89
4.83 1.09 $458.87 $1,000.00 1,094.93
0.81 1.09 $458.87 $150.00 164.24
2.10 4.38 $1,835.47 $400.00 437.97
132.49 $55,523.09 $114,195.00 125,035.87

0.8143964272
0.1856035728
186 30 33 38 30 25 25 5
87.76 11.68 14.68 22.48 10.38 10.98 15.08 2.48
18.32 18.32 15.52 19.62 14.02 9.92 2.52

0.56 0.41 0.65 0.56 0.4 0.51


12 22 24
ESTADOS DE
2021 2022 2023
RESULTADOS
VENTAS NETAS $ 87,030.13 $ 114,195.00 $ 144,000.00
TOTAL DE
INGRESOS $ 87,030.13 $ 114,195.00 $ 144,000.00
BRUTOS
COSTO DE
$ 53,530.19 $ 65,997.35 $ 74,400.00
VENTAS
UTILIDAD BRUTA $ 33,499.94 $ 48,197.65 $ 69,600.00
GASTOS DE
$ 17,181.92 $ 15,030.13 $ 16,520.38
VENTAS
GASTOS FIJOS $ 6,000.00 $ 39,808.75 $ 39,808.75
UAIIDA (EBITDA) $ 10,318.03 $ -6,641.23 $ 13,270.87
DEPRECIACION $ 1,065.84 $ 1,065.84 $ 1,065.84
AMORTIZACIÓN -- --
UAII (EBIT) $ 9,252.19 $ -7,707.07 $ 12,205.03
INGRESOS
FINANCIEROS
GASTOS
$ - $ 3,750.00 $ 3,750.00
FINANCIEROS
UAI $ 9,252.19 $ -11,457.07 $ 8,455.03
IMPUESTO A LA
RENTA 10% hasta
$ - $ - $ 845.50
el 2do año, luego
29.5%
UTILIDAD NETA $ 9,252.19 $ -11,457.07 $ 7,609.53
$ 36,083.52 $ -44,682.57 $ 32,974.62
66000 66000
- 3,379.84 - 3,379.84 - 2,886.57

Costo de Capital 0 1
15% $ -29,905.02 $ -10,391.23

VAN $ 18,834.02

TIR 0 1
28.72% $ -29,905.02 $ -10,391.23
28 30 32
2024 2025 2026
660000 165000
$ 184,800.00 $ 198,000.00 $ 211,200.00

$ 184,800.00 $ 198,000.00 $ 211,200.00

$ 86,800.00 $ 93,000.00 $ 99,200.00

$ 98,000.00 $ 105,000.00 $ 112,000.00

$ 18,560.38 $ 19,220.38 $ 19,880.38

$ 39,808.75 $ 39,808.75 $ 39,808.75


$ 39,630.87 $ 45,970.87 $ 52,310.87
$ 1,065.84 $ 1,065.84 $ 1,065.84

$ 38,565.03 $ 44,905.03 $ 51,245.03

$ 3,750.00 $ 3,750.00 $ 3,750.00

$ 34,815.03 $ 41,155.03 $ 47,495.03

$ 10,270.43 $ 12,140.73 $ 14,011.03

$ 24,544.60 $ 29,014.30 $ 33,484.00


$ 135,778.62 $ 160,504.62 $ 185,230.62

2 3 4 5
$ 8,675.37 $ 25,610.44 $ 30,080.14 $ 34,549.84

2 3 4 5
$ 8,675.37 $ 25,610.44 $ 30,080.14 $ 34,549.84
EQUIPAMIENTO EXISTENTE
Descripción Clase Unidades Valor Uni. Valor Tot.
Equipo de
Laptop HP 2 $ 550.84 $ 1,101.68
computo
Herramient
Herramientas 1 $ 150.00 $ 150.00
as
Escritorios y Muebles de
1 $ 300.00 $ 300.00
sillas oficina
Equipos
Celulares 3 $ 125.00 $ 375.00
móviles
Impresora Epson 0 $ 150.00 $ -
$ 1,926.68

EQUIPAMIENTO A IMPLEMENTAR
Descripción Clase Unidades Valor Uni. Valor Tot.
Equipo de
Laptop HP 5 $ 550.84 $ 2,754.20
computo
Herramient
Herramientas 2 $ 150.00 $ 300.00
as
Escritorios y Muebles de
5 $ 300.00 $ 1,500.00
sillas oficina
Equipos
Celulares 5 $ 125.00 $ 625.00
móviles
Impresora Epson 1 $ 150.00 $ 150.00
$ 5,329.20
Régimen Remype - Microempresa
Gastos Personal
Puestos Sueldo SIS Vacaciones Cantidad
Vendedores S/. 930.00 S/. 15.00 S/. 38.75 2
Gerente General S/. 6,000.00 S/. 15.00 S/. 250.00 1
Asistente administ. S/. 950.00 S/. 15.00 S/. 39.58 1

GASTOS P. U. S/. P. U. $ Meses


Alquiler de almacén S/. 500.00 12
Movilidad S/. 400.00 12
Importaciones $ 3,000.00 3
Expositor S/. 750.00 12
Local clases operadores S/. 250.00 12
Montacargas S/. 120.00 12
Oficina S/. 750.00 12
Contabilidad Terceros S/. 230.00 12

Publicidad P. U. S/. P. U. $ Frecuencia Meses


OLX S/. 876.00 Anual 1
Hosting S/. 199.00 Anual 1
Dominio S/. 117.00 Anual 1
Mailchimp $ 9.99 Mensual 12
Servicios de Community M S/. 1,000.00 12
Comisión de ventas 5% $ 5,709.75

Inversión P. U. S/. P. U. $ Frecuencia Meses


Diseño web S/. 3,500.00 1
$ 2,400.00 7
Martillos hidráulicos G105
Ediciones Revista Perú Por el primer
Construye $ 750.00 año 3
Mailing de lanzamiento $ 250.00 6 meses 6
Flete $ 1,690.50 1
Gastos administrativos $ 25.00 1
Gastos operativos $ 35.00 1
Agenciamiento $ 165.43 1
Almacén aduanas $ 274.50 1
Transporte local $ 147.00 1
Transmision fee $ 53.10 1
Handling $ 53.10 1
Descarga $ 363.39 1
Visto bueno $ 141.60 1
Seguro $ 172.20 1
Montacargas S/. 60.00 2
Régimen Remype - Pequeña empesa
Gastos Personal
Total Puestos Sueldo Es Salud Vacaciones
S/. 23,610.00 Vendedores S/. 930.00 S/. 83.70 S/. 38.75
S/. 75,180.00 Gerente General S/. 6,000.00 S/. 540.00 S/. 250.00
S/. 12,055.00 Asistente administ. S/. 950.00 S/. 85.50 S/. 39.58
S/. 110,845.00

Soles Dólares
S/. 6,000.00 Costos incrementales
S/. 4,800.00 Costos de lanzamiento
$ 9,000.00
S/. 9,000.00
S/. 3,000.00
S/. 1,440.00 $ 45,711.25
S/. 9,000.00 $ 39,808.75
S/. 2,760.00
S/. 36,000.00 $ 9,000.00

Soles Dólares
S/. 876.00
S/. 199.00
S/. 117.00
$ 119.88
S/. 12,000.00
$ 5,709.75
S/. 13,192.00 $ 5,829.63

Soles Dólares
S/. 3,500.00
$ 16,800.00

$ 2,250.00
$ 1,500.00
$ 1,690.50
$ 25.00
$ 35.00
$ 165.43
$ 274.50
$ 147.00
$ 53.10
$ 53.10
$ 363.39
$ 141.60
$ 172.20
S/. 120.00
S/. 3,620.00 $ 23,670.82
$ 29,905.02
Remype - Pequeña empesa
Gastos Personal
Gratificaciones CTS Cantidad
S/. 77.50 S/. 38.75 2 S/. 28,048.80
S/. 500.00 S/. 250.00 1 S/. 90,480.00
S/. 79.17 S/. 39.58 1 S/. 14,326.00
S/. 132,854.80

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