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PUNTO DE EQUILIBRIO

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PUNTO DE EQUILIBRIO

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Analizar como se obtiene el punto de equilibrio y para que sirve

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primer bachillerato
emprendimiento
punto de equilibrio
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Created by

Zulema Aldeán
Zulema Aldeán
Ecuador

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PUNTO DE EQUILIBRIOOnline version

Analizar como se obtiene el punto de equilibrio y para que sirve

by Zulema Aldeán
1

PUNTO DE EQUILIBRIO

SABERES PREVIOS

¿ Qué significa para usted que algo tenga un punto de equilibrio?

2

PUNTO DE EQUILIBRIO

3

FÓRMULA

El punto de equilibrio es el número de unidades que se deben vender y en el cual los ingresos de un emprendimiento igualan a los costos y gastos. 

Es decir, es el nivel de ventas en el cual no hay pérdidas ni utilidades. 

Está determinado por el monto de ventas necesario para cubrir los costos totales de producción.

 A la diferencia entre el precio de venta necesario y el costo variable unitario, se le denomina Margen de contribución unitaria.

 Si el emprendimiento conoce su punto de equilibrio, podrá determinar con certeza el nivel de ventas necesario para cubrir todos los gastos y comenzar a obtener ganancias. Por el contrario, si las ventas no alcanzan el punto de equilibrio si las ventas no alcanzan el punto de equilibrio, el emprendimiento registrara perdidas

4

EJEMPLOS

5

EJEMPLO PE

 
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