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PUNTO DE EQUILIBRIO
EGRESOS
INVERSION INICIAL S/.
12,000.00
COSTOS Y GASTOS S/. S/. S/. S/. S/.
FIJOS 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
COSTOS S/. S/. S/. S/. S/.
VARIABLES 2,100.00 2,300.00 2,500.00 2,700.00 2,900.00
IMPUESTO (18% S/. S/. S/. S/. S/.
ANUAL) 3,600.00 4,500.00 5,040.00 5,760.00 6,300.00
TOTAL COSTO S/. S/. S/. S/. S/. S/.
12,000.00 7,700.00 8,800.00 9,540.00 10,460.00 11,200.00
FLUJO DE CAJA S/. S/. S/. S/. S/. S/.
12,000.00 12,300.00 16,200.00 18,460.00 21,540.00 23,800.00
FLUJO S/. S/. S/. S/. S/. S/.
ACUMULADO 12,000.00 24,300.00 40,500.00 58,960.00 80,500.00 104,300.00
23,800.00
= = = 0.228
104,300.00
Indicador de Rentabilidad Margen Bruto
20,000.00 11,200.00
= = 0.44
20,000.00
23,800.00
Rentabilidad Financiera = = = 1.98
12,000.00