CALCULO PUNTO DE EQUILIBRIO PRODUCTOS DE UNA EMPRESA

FORMULAS
total CF L 80,000.00 PEU COSTOS FIJOS
PRECIO VTA UNICET -COSTO V*U
Total CV L 1,800.00
Punto de Equilibrio en Unidades
precio de venta *Unidad L 3,800.00
COSTOS FIJOS
PEM
1-CV/PV

Equilibrio Unidades Monetarias

COSTO
UNIDADES VENDIDAS COSTO FIJO COSTO TOTAL INGRESO VENTAS
VARIABLE
0 L 80,000.00 L - L 80,000.00 L -
10 L 80,000.00 L 18,000.00 L 98,000.00 L 38,000.00
20 L 80,000.00 L 36,000.00 L 116,000.00 L 76,000.00
30 L 80,000.00 L 54,000.00 L 134,000.00 L 114,000.00
40 L 80,000.00 L 72,000.00 L 152,000.00 L 152,000.00
50 L 80,000.00 L 90,000.00 L 170,000.00 L 190,000.00
60 L 80,000.00 L 108,000.00 L 188,000.00 L 228,000.00
70 L 80,000.00 L 126,000.00 L 206,000.00 L 266,000.00
80 L 80,000.00 L 144,000.00 L 224,000.00 L 304,000.00
AS

T -COSTO V*U

40

152,000.00

UTILIDAD
Chart Title
-L80,000.00 350000
-L60,000.00 300000
-L40,000.00 250000
-L20,000.00 200000
venta

L - 150000
L 20,000.00 100000
L 40,000.00 50000
L 60,000.00 0
0 10 20 30 40 50 60 70 80 90
L 80,000.00
unidades

COSTO FIJO COSTO

COSTO TOTAL INGRESO VENTAS
 VALOR FUTURO
DATOS VF DATOS VF
Argumento valor Argumento valor
VA 10,000.00 VA 10,000.00
TASA 13% TASA 13%
NPER 5 NPER 5
VF L19,088.57 VF L19,022.90
19088.57 19022.90

i= 0.01083333 i= 0.0216666666666667
S=C(1+i) n
n= 60 n= 30

si yo fuera el prestamista me convendria el calculo bimestral

si yo fuera el deudor me convendria el calculo mensual

DATOS VF DATOS VF
Argumento Valor Argumento Valor
VA 80,000.00 VA 80,000.00
TASA 8% TASA 8%
NPER 8 NPER 8
VF L151,396.58 VF L151,078.19
151,396.58 151,078.19

i= 0.006666666666667 i= 0.0133333333333333
n= 96 n= 48

DATOS VF DATOS VF
Argumento Valor Argumento Valor
VA 1,000.00 VA 1,000.00
TASA 10% TASA 10%
NPER 1 NPER 1
VF L1,104.71 VF L1,104.26
1,104.71 1104.26

i= 0.008333333333333 i= 0.0166666666666667
n= 12 n= 6

Si soy el prestamista me convendria el calculo mensual

Si soy el deudor me convendria el calculo anual

X
Esli Josué Amador Medina
DOCENTE 12° BTPCF
 X
nota: 5% evaluado 22 de abril Esli Josué Amador Medina
DOCENTE 12° BTPCF

DATOS VA DATOS VA
Argumento Valor Argumento Valor
VA L193,032.61 VA L193,298.87
TASA 13% TASA 13%
NPER 2 NPER 2
VF 250,000.00 VF 250,000.00
193,032.62 193,298.87

i= 0.010833333333333 i= 0.0216666666666667
n= 24 n= 12

S=C(1+1)n

DATOS VA DATOS VA
Argumento Valor Argumento Valor
VA L991.49 VA L992.30
TASA 10% TASA 10%
NPER 2 NPER 2
VF 1,210.00 VF 1,210.00
991.49 992.30

i= 0.008333333333333 i= 0.0166666666666667
n= 24 n= 12
VALOR FUTURO
DATOS VF DATOS VF DATOS VF
Argumento valor Argumento valor Argumento
VA 10,000.00 VA 10,000.00 VA
TASA 13% TASA 13% TASA
NPER 5 NPER 5 NPER
VF L18,958.38 VF L18,894.97 VF
18958.38 18894.97

i= 0.0325 i= 0.04333333333333 i=
n= 20 n= 15 n=

DATOS VF DATOS VF DATOS VF

Argumento Valor Argumento Valor Argumento
VA 80,000.00 VA 80,000.00 VA
TASA 8% TASA 8% TASA
NPER 8 NPER 8 NPER
VF L150,763.25 VF L150,451.69 VF
150,763.25 150,451.69

i= 0.02 i= 0.02666666666667 i=
n= 32 n= 24 n=

DATOS VF DATOS VF DATOS VF

Argumento Valor Argumento Valor Argumento
VA 1,000.00 VA 1,000.00 VA
TASA 10% TASA 10% TASA
NPER 1 NPER 1 NPER
VF L1,103.81 VF L1,103.37 VF
1,103.81 1,103.37

i= 0.025 i= 0.03333333333333 i=
n= 4 n= 3 n=
 VALOR ACTUAL
DATOS VA DATOS VA DATOS VA
Argumento Valor Argumento Valor Argumento
VA L193,561.74 VA L193,821.30 VA
TASA 13% TASA 13% TASA
NPER 2 NPER 2 NPER
VF 250,000.00 VF 250,000.00 VF
193,561.74 193,821.30

i= 0.0325 i= 0.04333333333333 i=
n= 8 n= 6 n=

DATOS VA DATOS VA DATOS VA

Argumento Valor Argumento Valor Argumento
VA L993.10 VA L993.90 VA
TASA 10% TASA 10% TASA
NPER 2 NPER 2 NPER
VF 1,210.00 VF 1,210.00 VF
993.10 993.90

i= 0.025 i= 0.03333333333333 i=
n= 8 n= 6 n=
DATOS VF DATOS VF
valor Argumento valor
10,000.00 VA 10,000.00
13% TASA 13%
5 NPER 5
L18,771.37 VF L18,424.35
18771.37 18,424.35

0.065 i= 0.13
10 n= 5

DATOS VF DATOS VF
Valor Argumento Valor
80,000.00 VA 80,000.00
8% TASA 8%
8 NPER 8
L149,838.50 VF L148,074.42
149,838.50 148,074.42

0.04 i= 0.08
16 n= 8

DATOS VF DATOS VF
Valor Argumento Valor
1,000.00 VA 1,000.00
10% TASA 10%
1 NPER 1
L1,102.50 VF 1,100.00
1,102.50 1,100.00

0.05 i= 0.1
2 n= 1
DATOS VA DATOS VA
Valor Argumento Valor
L194,330.77 VA L195,786.67
13% TASA 13%
2 NPER 2
250,000.00 VF 250,000.00
194,330.77 195,786.67

0.065 i= 0.13
4 n= 2

DATOS VA DATOS VA
Valor Argumento Valor
L995.47 VA L1,000.00
10% TASA 10%
2 NPER 2
1,210.00 VF 1,210.00
995.47 1,000.00

0.05 i= 0.1
4 n= 2
 DATOS VF DATOS VF DATOS VF
Argumento valor Argumento valor Argumento
VA 50,000.00 VA 50,000.00 VA
TASA 15% TASA 15% TASA
NPER 2 NPER 2 NPER
VF L67,367.55 VF L67,244.44 VF
67,367.55 67,244.44

i= 0.0125 i= 0.025 i=
n= 24 n= 12 n=

DATOS VA DATOS VA DATOS VA

Argumento valor Argumento valor Argumento
VA L208,957.85 VA L209,096.86 VA
TASA 9% TASA 9% TASA
NPER 2 NPER 2 NPER
VF 250,000.00 VF 250,000.00 VF
208,957.85 209,096.86

i= 0.0075 i= 0.015 i=
n= 24 n= 12 n=

NOTA: 5% EVALUADO 24 DE ABRIL

X
ESLI JOSUÉ AMADOR MEDINA
DOCENTE 12° BTPCF

TASA DE INTERÉS
DATOS TASA DATOS TASA DATOS TASA
Argumento valor Argumento valor Argumento
VA L30,000.00 VA L30,000.00 VA
TASA 27% TASA 2% TASA
NPER 5 NPER 5 NPER
VF 100,000.00 VF 100,000.00 VF
27.2259637
0.2 0.016666666667
i=((S)/(C))^1/n-1
0.27225964 0.02
 DATOS NPER
DATOS NPER DATOS NPER DATOS NPER
Argumento Valor Argumento Valor Argumento
VA 100,000.00 VA 100,000.00 VA
TASA 36% TASA 36% TASA
NPER 4.07422863 NPER 42.38206129796 NPER
VF 350,000.00 VF 350,000.00 VF
4.07 42.38
0.03 0.06
n=(Log(S)-Log(C))/Log(1+i)
 DATOS VF DATOS VF DATOS VF
valor Argumento valor Argumento valor
50,000.00 VA 50,000.00 VA 50,000.00
15% TASA 15% TASA 15%
2 NPER 2 NPER 2
L67,123.54 VF L67,004.78 VF L66,773.46
67,123.54 67,004.78 66,773.46

0.0375 i= 0.05 i= 0.075

8 n= 6 n= 4

DATOS VA DATOS VA DATOS VA

valor Argumento valor Argumento valor
L209,234.59 VA L209,371.06 VA L209,640.34
9% TASA 9% TASA 9%
2 NPER 2 NPER 2
250,000.00 VF 250,000.00 VF 250,000.00
209,234.59 209,371.06 209,640.34

0.0225 i= 0.03 i= 0.045

8 n= 6 n= 4

SA DE INTERÉS
DATOS TASA DATOS TASA DATOS TASA
valor Argumento valor Argumento valor
L30,000.00 VA L30,000.00 VA L30,000.00
4% TASA 6% TASA 8%
5 NPER 5 NPER 5
100,000.00 VF 100,000.00 VF 100,000.00

0.03333333 0.05 0.06666667

0.04094861 0.06204749 0.08357402

DATOS NPER
DATOS NPER DATOS NPER DATOS NPER
Valor Argumento Valor Argumento Valor
100,000.00 VA 100,000.00 VA 100,000.00
36% TASA 36% TASA 36%
21.50 NPER 14.54 NPER 11.0542443
350,000.00 VF 350,000.00 VF 350,000.00
21.50 14.54 11.05
0.09 0.12
 DATOS VF
Argumento valor
VA 50,000.00
TASA 15%
NPER 2
VF L66,125.00
66,125.00

i= 0.15
n= 2

DATOS VA
Argumento valor
VA L210,420.00
TASA 9%
NPER 2
VF 250,000.00
210,420.00

i= 0.09
n= 2

DATOS TASA
Argumento valor
VA L30,000.00
TASA 13%
NPER 5
VF 100,000.00

0.1

0.12794487
 DATOS NPER
Argumento Valor
VA 100,000.00
TASA 36%
NPER 7.57
VF 350,000.00
7.57
0.18
CALCULO DE CUOTA NIVELADA PARA PRESTAMOS
DATOS PRESTAMO
Capital Inicial 80,000.00
Tasa Interés 8%
Años 10
Frecuencia 12
Total Periodos 120
Cuota Nivelada L970.62
Fecha Entrega 6/15/2024

TABLA DE AMORTIZACION DE PRESTAMO

Amortiz
N° Fecha Cuota Interés Abono saldo
Acumulada
0 6/15/2024 80,000.00
1 6/6/2024 L970.62 L533.33 L437.29 L437.29 79,562.71
2 7/6/2024 L970.62 L530.42 L440.20 L877.49 79,122.51
3 8/6/2024 L970.62 L527.48 L443.14 L1,320.63 78,679.37
4 9/6/2024 L970.62 L524.53 L446.09 L1,766.72 78,233.28
5 10/6/2024 L970.62 L521.56 L449.07 L2,215.78 77,784.22
6 11/6/2024 L970.62 L518.56 L452.06 L2,667.84 77,332.16
7 12/6/2024 L970.62 L515.55 L455.07 L3,122.92 76,877.08
8 1/6/2025 L970.62 L512.51 L458.11 L3,581.02 76,418.98
9 2/6/2025 L970.62 L509.46 L461.16 L4,042.18 75,957.82
10 3/6/2025 L970.62 L506.39 L464.24 L4,506.42 75,493.58
11 4/6/2025 L970.62 L503.29 L467.33 L4,973.75 75,026.25
12 5/6/2025 L970.62 L500.17 L470.45 L5,444.20 74,555.80
13 6/6/2025 L970.62 L497.04 L473.58 L5,917.78 74,082.22
14 7/6/2025 L970.62 L493.88 L476.74 L6,394.52 73,605.48
15 8/6/2025 L970.62 L490.70 L479.92 L6,874.43 73,125.57
16 9/6/2025 L970.62 L487.50 L483.12 L7,357.55 72,642.45
17 10/6/2025 L970.62 L484.28 L486.34 L7,843.89 72,156.11
18 11/6/2025 L970.62 L481.04 L489.58 L8,333.47 71,666.53
19 12/6/2025 L970.62 L477.78 L492.84 L8,826.31 71,173.69
20 1/6/2026 L970.62 L474.49 L496.13 L9,322.44 70,677.56
21 2/6/2026 L970.62 L471.18 L499.44 L9,821.88 70,178.12
22 3/6/2026 L970.62 L467.85 L502.77 L10,324.65 69,675.35
23 4/6/2026 L970.62 L464.50 L506.12 L10,830.77 69,169.23
24 5/6/2026 L970.62 L461.13 L509.49 L11,340.26 68,659.74
25 6/6/2026 L970.62 L457.73 L512.89 L11,853.15 68,146.85
26 7/6/2026 L970.62 L454.31 L516.31 L12,369.46 67,630.54
27 8/6/2026 L970.62 L450.87 L519.75 L12,889.21 67,110.79
28 9/6/2026 L970.62 L447.41 L523.22 L13,412.42 66,587.58
29 10/6/2026 L970.62 L443.92 L526.70 L13,939.12 66,060.88
30 11/6/2026 L970.62 L440.41 L530.21 L14,469.34 65,530.66
31 12/6/2026 L970.62 L436.87 L533.75 L15,003.09 64,996.91
32 1/6/2027 L970.62 L433.31 L537.31 L15,540.40 64,459.60
33 2/6/2027 L970.62 L429.73 L540.89 L16,081.29 63,918.71
34 3/6/2027 L970.62 L426.12 L544.50 L16,625.78 63,374.22
35 4/6/2027 L970.62 L422.49 L548.13 L17,173.91 62,826.09
36 5/6/2027 L970.62 L418.84 L551.78 L17,725.69 62,274.31
37 6/6/2027 L970.62 L415.16 L555.46 L18,281.15 61,718.85
38 7/6/2027 L970.62 L411.46 L559.16 L18,840.31 61,159.69
39 8/6/2027 L970.62 L407.73 L562.89 L19,403.20 60,596.80
40 9/6/2027 L970.62 L403.98 L566.64 L19,969.84 60,030.16
41 10/6/2027 L970.62 L400.20 L570.42 L20,540.26 59,459.74
42 11/6/2027 L970.62 L396.40 L574.22 L21,114.48 58,885.52
43 12/6/2027 L970.62 L392.57 L578.05 L21,692.53 58,307.47
44 1/6/2028 L970.62 L388.72 L581.90 L22,274.44 57,725.56
45 2/6/2028 L970.62 L384.84 L585.78 L22,860.22 57,139.78
46 3/6/2028 L970.62 L380.93 L589.69 L23,449.91 56,550.09
47 4/6/2028 L970.62 L377.00 L593.62 L24,043.53 55,956.47
48 5/6/2028 L970.62 L373.04 L597.58 L24,641.11 55,358.89
49 6/6/2028 L970.62 L369.06 L601.56 L25,242.67 54,757.33
50 7/6/2028 L970.62 L365.05 L605.57 L25,848.24 54,151.76
51 8/6/2028 L970.62 L361.01 L609.61 L26,457.85 53,542.15
52 9/6/2028 L970.62 L356.95 L613.67 L27,071.52 52,928.48
53 10/6/2028 L970.62 L352.86 L617.76 L27,689.29 52,310.71
54 11/6/2028 L970.62 L348.74 L621.88 L28,311.17 51,688.83
55 12/6/2028 L970.62 L344.59 L626.03 L28,937.20 51,062.80
56 1/6/2029 L970.62 L340.42 L630.20 L29,567.40 50,432.60
57 2/6/2029 L970.62 L336.22 L634.40 L30,201.81 49,798.19
58 3/6/2029 L970.62 L331.99 L638.63 L30,840.44 49,159.56
59 4/6/2029 L970.62 L327.73 L642.89 L31,483.33 48,516.67
60 5/6/2029 L970.62 L323.44 L647.18 L32,130.51 47,869.49
61 6/6/2029 L970.62 L319.13 L651.49 L32,782.00 47,218.00
62 7/6/2029 L970.62 L314.79 L655.83 L33,437.83 46,562.17
63 8/6/2029 L970.62 L310.41 L660.21 L34,098.04 45,901.96
64 9/6/2029 L970.62 L306.01 L664.61 L34,762.64 45,237.36
65 10/6/2029 L970.62 L301.58 L669.04 L35,431.68 44,568.32
66 11/6/2029 L970.62 L297.12 L673.50 L36,105.18 43,894.82
67 12/6/2029 L970.62 L292.63 L677.99 L36,783.17 43,216.83
68 1/6/2030 L970.62 L288.11 L682.51 L37,465.68 42,534.32
69 2/6/2030 L970.62 L283.56 L687.06 L38,152.74 41,847.26
70 3/6/2030 L970.62 L278.98 L691.64 L38,844.38 41,155.62
71 4/6/2030 L970.62 L274.37 L696.25 L39,540.63 40,459.37
72 5/6/2030 L970.62 L269.73 L700.89 L40,241.52 39,758.48
73 6/6/2030 L970.62 L265.06 L705.56 L40,947.08 39,052.92
74 7/6/2030 L970.62 L260.35 L710.27 L41,657.35 38,342.65
75 8/6/2030 L970.62 L255.62 L715.00 L42,372.35 37,627.65
 76 9/6/2030 L970.62 L250.85 L719.77 L43,092.12 36,907.88
77 10/6/2030 L970.62 L246.05 L724.57 L43,816.69 36,183.31
78 11/6/2030 L970.62 L241.22 L729.40 L44,546.09 35,453.91
79 12/6/2030 L970.62 L236.36 L734.26 L45,280.35 34,719.65
80 1/6/2031 L970.62 L231.46 L739.16 L46,019.51 33,980.49
81 2/6/2031 L970.62 L226.54 L744.08 L46,763.59 33,236.41
82 3/6/2031 L970.62 L221.58 L749.04 L47,512.64 32,487.36
83 4/6/2031 L970.62 L216.58 L754.04 L48,266.67 31,733.33
84 5/6/2031 L970.62 L211.56 L759.07 L49,025.74 30,974.26
85 6/6/2031 L970.62 L206.50 L764.13 L49,789.86 30,210.14
86 7/6/2031 L970.62 L201.40 L769.22 L50,559.08 29,440.92
87 8/6/2031 L970.62 L196.27 L774.35 L51,333.43 28,666.57
88 9/6/2031 L970.62 L191.11 L779.51 L52,112.94 27,887.06
89 10/6/2031 L970.62 L185.91 L784.71 L52,897.65 27,102.35
90 11/6/2031 L970.62 L180.68 L789.94 L53,687.59 26,312.41
91 12/6/2031 L970.62 L175.42 L795.20 L54,482.79 25,517.21
92 1/6/2032 L970.62 L170.11 L800.51 L55,283.30 24,716.70
93 2/6/2032 L970.62 L164.78 L805.84 L56,089.14 23,910.86
94 3/6/2032 L970.62 L159.41 L811.22 L56,900.36 23,099.64
95 4/6/2032 L970.62 L154.00 L816.62 L57,716.98 22,283.02
96 5/6/2032 L970.62 L148.55 L822.07 L58,539.05 21,460.95
97 5/7/2032 L970.62 L143.07 L827.55 L59,366.60 20,633.40
98 5/8/2032 L970.62 L137.56 L833.06 L60,199.66 19,800.34
99 5/9/2032 L970.62 L132.00 L838.62 L61,038.28 18,961.72
100 5/10/2032 L970.62 L126.41 L844.21 L61,882.49 18,117.51
101 5/11/2032 L970.62 L120.78 L849.84 L62,732.33 17,267.67
102 5/12/2032 L970.62 L115.12 L855.50 L63,587.83 16,412.17
103 5/13/2032 L970.62 L109.41 L861.21 L64,449.03 15,550.97
104 5/14/2032 L970.62 L103.67 L866.95 L65,315.98 14,684.02
105 5/15/2032 L970.62 L97.89 L872.73 L66,188.71 13,811.29
106 5/16/2032 L970.62 L92.08 L878.55 L67,067.25 12,932.75
107 5/17/2032 L970.62 L86.22 L884.40 L67,951.66 12,048.34
108 5/18/2032 L970.62 L80.32 L890.30 L68,841.96 11,158.04
109 5/19/2032 L970.62 L74.39 L896.23 L69,738.19 10,261.81
110 5/20/2032 L970.62 L68.41 L902.21 L70,640.40 9,359.60
111 5/21/2032 L970.62 L62.40 L908.22 L71,548.62 8,451.38
112 5/22/2032 L970.62 L56.34 L914.28 L72,462.90 7,537.10
113 5/23/2032 L970.62 L50.25 L920.37 L73,383.27 6,616.73
114 5/24/2032 L970.62 L44.11 L926.51 L74,309.78 5,690.22
115 5/25/2032 L970.62 L37.93 L932.69 L75,242.47 4,757.53
116 5/26/2032 L970.62 L31.72 L938.90 L76,181.37 3,818.63
117 5/27/2032 L970.62 L25.46 L945.16 L77,126.54 2,873.46
118 5/28/2032 L970.62 L19.16 L951.46 L78,078.00 1,922.00
119 5/29/2032 L970.62 L12.81 L957.81 L79,035.81 964.19
120 5/30/2032 L970.62 L6.43 L964.19 L80,000.00 0.00
 DATOS DE PRESTAMO DATOS PRESTAMO
Capital Inicial 57,000.00 Capital Inicial
Tasa de Interes 13% Tasa Interes

Años 7 Años
Frecuencia 12 Frecuencia
Total Periodos 60 Total Periodos
Cuota Nivelada L1,296.93 Cuota Nivelada
Fecha entrega 6/15/2024 Fecha entrega

TABLA DE AMORTIZACION DE PRESTAMO

Amortiz
N° Fecha Cuota Interés Abono
Acumulada
0 6/15/2024
1 6/7/2024 L1,296.93 L617.50 L679.43 L679.43
2 7/7/2024 L1,296.93 L610.14 L686.79 L1,366.21
3 8/7/2024 L1,296.93 L602.70 L694.23 L2,060.44
4 9/7/2024 L1,296.93 L595.18 L701.75 L2,762.18
5 10/7/2024 L1,296.93 L587.58 L709.35 L3,471.53
6 11/7/2024 L1,296.93 L579.89 L717.03 L4,188.57
7 12/7/2024 L1,296.93 L572.12 L724.80 L4,913.37
8 1/7/2025 L1,296.93 L564.27 L732.65 L5,646.02
9 2/7/2025 L1,296.93 L556.33 L740.59 L6,386.61
10 3/7/2025 L1,296.93 L548.31 L748.61 L7,135.22
11 4/7/2025 L1,296.93 L540.20 L756.72 L7,891.95
12 5/7/2025 L1,296.93 L532.00 L764.92 L8,656.87
13 6/7/2025 L1,296.93 L523.72 L773.21 L9,430.08
14 7/7/2025 L1,296.93 L515.34 L781.58 L10,211.66
15 8/7/2025 L1,296.93 L506.87 L790.05 L11,001.71
16 9/7/2025 L1,296.93 L498.31 L798.61 L11,800.32
17 10/7/2025 L1,296.93 L489.66 L807.26 L12,607.58
18 11/7/2025 L1,296.93 L480.92 L816.01 L13,423.59
19 12/7/2025 L1,296.93 L472.08 L824.85 L14,248.44
20 1/7/2026 L1,296.93 L463.14 L833.78 L15,082.22
21 2/7/2026 L1,296.93 L454.11 L842.82 L15,925.04
22 3/7/2026 L1,296.93 L444.98 L851.95 L16,776.98
23 4/7/2026 L1,296.93 L435.75 L861.18 L17,638.16
24 5/7/2026 L1,296.93 L426.42 L870.51 L18,508.67
25 6/7/2026 L1,296.93 L416.99 L879.94 L19,388.60
26 7/7/2026 L1,296.93 L407.46 L889.47 L20,278.07
27 8/7/2026 L1,296.93 L397.82 L899.10 L21,177.17
28 9/7/2026 L1,296.93 L388.08 L908.84 L22,086.02
29 10/7/2026 L1,296.93 L378.23 L918.69 L23,004.71
30 11/7/2026 L1,296.93 L368.28 L928.64 L23,933.35
31 12/7/2026 L1,296.93 L358.22 L938.70 L24,872.06
32 1/7/2027 L1,296.93 L348.05 L948.87 L25,820.93
33 2/7/2027 L1,296.93 L337.77 L959.15 L26,780.08
34 3/7/2027 L1,296.93 L327.38 L969.54 L27,749.62
35 4/7/2027 L1,296.93 L316.88 L980.05 L28,729.67
36 5/7/2027 L1,296.93 L306.26 L990.66 L29,720.33
37 6/7/2027 L1,296.93 L295.53 L1,001.40 L30,721.73
38 7/7/2027 L1,296.93 L284.68 L1,012.24 L31,733.97
39 8/7/2027 L1,296.93 L273.72 L1,023.21 L32,757.18
40 9/7/2027 L1,296.93 L262.63 L1,034.29 L33,791.48
41 10/7/2027 L1,296.93 L251.43 L1,045.50 L34,836.97
42 11/7/2027 L1,296.93 L240.10 L1,056.83 L35,893.80
43 12/7/2027 L1,296.93 L228.65 L1,068.27 L36,962.08
44 1/7/2028 L1,296.93 L217.08 L1,079.85 L38,041.92
45 2/7/2028 L1,296.93 L205.38 L1,091.55 L39,133.47
46 3/7/2028 L1,296.93 L193.55 L1,103.37 L40,236.84
47 4/7/2028 L1,296.93 L181.60 L1,115.32 L41,352.16
48 5/7/2028 L1,296.93 L169.52 L1,127.41 L42,479.57
49 6/7/2028 L1,296.93 L157.30 L1,139.62 L43,619.19
50 7/7/2028 L1,296.93 L144.96 L1,151.97 L44,771.16
51 8/7/2028 L1,296.93 L132.48 L1,164.45 L45,935.60
52 9/7/2028 L1,296.93 L119.86 L1,177.06 L47,112.66
53 10/7/2028 L1,296.93 L107.11 L1,189.81 L48,302.48
54 11/7/2028 L1,296.93 L94.22 L1,202.70 L49,505.18
55 12/7/2028 L1,296.93 L81.19 L1,215.73 L50,720.91
56 1/7/2029 L1,296.93 L68.02 L1,228.90 L51,949.81
57 2/7/2029 L1,296.93 L54.71 L1,242.21 L53,192.03
58 3/7/2029 L1,296.93 L41.25 L1,255.67 L54,447.70
59 4/7/2029 L1,296.93 L27.65 L1,269.28 L55,716.97
60 5/7/2029 L1,296.93 L13.90 L1,283.03 L57,000.00
61 5/8/2029 L1,296.93
62 5/9/2029 L1,296.93
63 5/10/2029 L1,296.93
64 5/11/2029 L1,296.93
65 5/12/2029 L1,296.93
66 5/13/2029 L1,296.93
67 5/14/2029 L1,296.93
68 5/15/2029 L1,296.93
69 5/16/2029 L1,296.93
70 5/17/2029 L1,296.93
71 5/18/2029 L1,296.93
72 5/19/2029 L1,296.93
73 5/20/2029 L1,296.93
74 5/21/2029 L1,296.93
75 5/22/2029 L1,296.93
76 5/23/2029 L1,296.93
 77 5/24/2029 L1,296.93
78 5/25/2029 L1,296.93
79 5/26/2029 L1,296.93
80 5/27/2029 L1,296.93
81 5/28/2029 L1,296.93
82 5/29/2029 L1,296.93
83 5/30/2029 L1,296.93
84 5/31/2029 L1,296.93
85 6/1/2029 L1,296.93
86 6/2/2029 L1,296.93
87 6/3/2029 L1,296.93
88 6/4/2029 L1,296.93
89 6/5/2029 L1,296.93
90 6/6/2029 L1,296.93
91 6/7/2029 L1,296.93
92 6/8/2029 L1,296.93
93 6/9/2029 L1,296.93
94 6/10/2029 L1,296.93
95 6/11/2029 L1,296.93
96 6/12/2029 L1,296.93
97 6/13/2029 L1,296.93
98 6/14/2029 L1,296.93
99 6/15/2029 L1,296.93
100 6/16/2029 L1,296.93
101 6/17/2029 L1,296.93
102 6/18/2029 L1,296.93
103 6/19/2029 L1,296.93
104 6/20/2029 L1,296.93
105 6/21/2029 L1,296.93
106 6/22/2029 L1,296.93
107 6/23/2029 L1,296.93
108 6/24/2029 L1,296.93
109 6/25/2029 L1,296.93
110 6/26/2029 L1,296.93
111 6/27/2029 L1,296.93
112 6/28/2029 L1,296.93
113 6/29/2029 L1,296.93
114 6/30/2029 L1,296.93
115 7/1/2029 L1,296.93
116 7/2/2029 L1,296.93
117 7/3/2029 L1,296.93
118 7/4/2029 L1,296.93
119 7/5/2029 L1,296.93
120 7/6/2029 L1,296.93
 DATOS PRESTAMO
Capital Inicial 100,000.00
13 Tasa Interes 18% 13

Años 5
Frecuencia 12
Total Periodos 60
ABONO 1,666.67
Fecha entrega 6/15/2024

TABLA DE AMORTIZACION DE PRESTAMO SALDOS INSOLUTOS

saldo N° Fecha Abono Interés Cuota

57,000.00 6/15/2024
56,320.57 1 6/20/2024 1,666.67 L1,500.00 3,166.67
55,633.79 2 7/20/2024 1,666.67 L1,484.41 3,151.08
54,939.56 3 8/20/2024 1,666.67 L1,468.59 3,135.25
54,237.82 4 9/20/2024 1,666.67 L1,452.52 3,119.19
53,528.47 5 10/20/2024 1,666.67 L1,436.22 3,102.89
52,811.43 6 11/20/2024 1,666.67 L1,419.68 3,086.34
52,086.63 7 12/20/2024 1,666.67 L1,402.88 3,069.55
51,353.98 8 1/20/2025 1,666.67 L1,385.83 3,052.50
50,613.39 9 2/20/2025 1,666.67 L1,368.53 3,035.20
49,864.78 10 3/20/2025 1,666.67 L1,350.97 3,017.64
49,108.05 11 4/20/2025 1,666.67 L1,333.14 2,999.81
48,343.13 12 5/20/2025 1,666.67 L1,315.05 2,981.72
47,569.92 13 6/20/2025 1,666.67 L1,296.69 2,963.35
46,788.34 14 7/20/2025 1,666.67 L1,278.05 2,944.71
45,998.29 15 8/20/2025 1,666.67 L1,259.13 2,925.79
45,199.68 16 9/20/2025 1,666.67 L1,239.92 2,906.59
44,392.42 17 10/20/2025 1,666.67 L1,220.43 2,887.10
43,576.41 18 11/20/2025 1,666.67 L1,200.65 2,867.31
42,751.56 19 12/20/2025 1,666.67 L1,180.57 2,847.23
41,917.78 20 1/20/2026 1,666.67 L1,160.19 2,826.85
41,074.96 21 2/20/2026 1,666.67 L1,139.50 2,806.17
40,223.02 22 3/20/2026 1,666.67 L1,118.50 2,785.17
39,361.84 23 4/20/2026 1,666.67 L1,097.19 2,763.86
38,491.33 24 5/20/2026 1,666.67 L1,075.56 2,742.22
37,611.40 25 6/20/2026 1,666.67 L1,053.60 2,720.27
36,721.93 26 7/20/2026 1,666.67 L1,031.31 2,697.98
35,822.83 27 8/20/2026 1,666.67 L1,008.69 2,675.36
34,913.98 28 9/20/2026 1,666.67 L985.73 2,652.40
33,995.29 29 10/20/2026 1,666.67 L962.43 2,629.10
33,066.65 30 11/20/2026 1,666.67 L938.78 2,605.44
32,127.94 31 12/20/2026 1,666.67 L914.77 2,581.43
31,179.07 32 1/20/2027 1,666.67 L890.40 2,557.06
30,219.92 33 2/20/2027 1,666.67 L865.66 2,532.33
29,250.38 34 3/20/2027 1,666.67 L840.56 2,507.23
28,270.33 35 4/20/2027 1,666.67 L815.08 2,481.74
27,279.67 36 5/20/2027 1,666.67 L789.21 2,455.88
26,278.27 37 6/20/2027 1,666.67 L762.96 2,429.63
25,266.03 38 7/20/2027 1,666.67 L736.32 2,402.98
24,242.82 39 8/20/2027 1,666.67 L709.27 2,375.94
23,208.52 40 9/20/2027 1,666.67 L681.82 2,348.49
22,163.03 41 10/20/2027 1,666.67 L653.96 2,320.62
21,106.20 42 11/20/2027 1,666.67 L625.68 2,292.34
20,037.92 43 12/20/2027 1,666.67 L596.97 2,263.64
18,958.08 44 1/20/2028 1,666.67 L567.83 2,234.50
17,866.53 45 2/20/2028 1,666.67 L538.26 2,204.93
16,763.16 46 3/20/2028 1,666.67 L508.25 2,174.91
15,647.84 47 4/20/2028 1,666.67 L477.78 2,144.45
14,520.43 48 5/20/2028 1,666.67 L446.86 2,113.52
13,380.81 49 6/20/2028 1,666.67 L415.47 2,082.14
12,228.84 50 7/20/2028 1,666.67 L383.61 2,050.28
11,064.40 51 8/20/2028 1,666.67 L351.27 2,017.94
9,887.34 52 9/20/2028 1,666.67 L318.45 1,985.12
8,697.52 53 10/20/2028 1,666.67 L285.14 1,951.81
7,494.82 54 11/20/2028 1,666.67 L251.33 1,917.99
6,279.09 55 12/20/2028 1,666.67 L217.01 1,883.67
5,050.19 56 1/20/2029 1,666.67 L182.17 1,848.84
3,807.97 57 2/20/2029 1,666.67 L146.81 1,813.48
2,552.30 58 3/20/2029 1,666.67 L110.93 1,777.59
1,283.03 59 4/20/2029 1,666.67 L74.50 1,741.17
0.00 60 5/20/2029 1,666.67 L37.53 1,704.19
LDOS INSOLUTOS
Amortiz
saldo
Acumulada
100,000.00
1,666.67 98,333.33
3,333.33 96,666.67
5,000.00 95,000.00
6,666.67 93,333.33
8,333.33 91,666.67
10,000.00 90,000.00
11,666.67 88,333.33
13,333.33 86,666.67
15,000.00 85,000.00
16,666.67 83,333.33
18,333.33 81,666.67
20,000.00 80,000.00
21,666.67 78,333.33
23,333.33 76,666.67
25,000.00 75,000.00
26,666.67 73,333.33
28,333.33 71,666.67
30,000.00 70,000.00
31,666.67 68,333.33
33,333.33 66,666.67
35,000.00 65,000.00
36,666.67 63,333.33
38,333.33 61,666.67
40,000.00 60,000.00
41,666.67 58,333.33
43,333.33 56,666.67
45,000.00 55,000.00
46,666.67 53,333.33
48,333.33 51,666.67
50,000.00 50,000.00
51,666.67 48,333.33
 53,333.33 46,666.67
55,000.00 45,000.00
56,666.67 43,333.33
58,333.33 41,666.67
60,000.00 40,000.00
61,666.67 38,333.33
63,333.33 36,666.67
65,000.00 35,000.00
66,666.67 33,333.33
68,333.33 31,666.67
70,000.00 30,000.00
71,666.67 28,333.33
73,333.33 26,666.67
75,000.00 25,000.00
76,666.67 23,333.33
78,333.33 21,666.67
80,000.00 20,000.00
81,666.67 18,333.33
83,333.33 16,666.67
85,000.00 15,000.00
86,666.67 13,333.33
88,333.33 11,666.67
90,000.00 10,000.00
91,666.67 8,333.33
93,333.33 6,666.67
95,000.00 5,000.00
96,666.67 3,333.33
98,333.33 1,666.67
100,000.00 - 0.00
DATOS PRESTAMO
Capital Inicial 57,000.00
Tasa Interes 17%
Años 4
Frecuencia 12
Total Periodos 48
Cuota Nivelada L1,644.74
Fecha entrega 6/15/2024

TABLA DE AMORTIZACION DE PRESTAMO

Amortiz
N° Fecha Cuota Interés Abono saldo
Acumulada
0 6/15/2024 57,000.00
1 6/15/2024 L1,644.74 L807.50 L837.24 L837.24 56,162.76
2 7/15/2024 L1,644.74 L795.64 L849.10 L1,686.34 55,313.66
3 8/15/2024 L1,644.74 L783.61 L861.13 L2,547.46 54,452.54
4 9/15/2024 L1,644.74 L771.41 L873.33 L3,420.79 53,579.21
5 10/15/2024 L1,644.74 L759.04 L885.70 L4,306.49 52,693.51
6 11/15/2024 L1,644.74 L746.49 L898.25 L5,204.73 51,795.27
7 12/15/2024 L1,644.74 L733.77 L910.97 L6,115.71 50,884.29
8 1/15/2025 L1,644.74 L720.86 L923.88 L7,039.58 49,960.42
9 2/15/2025 L1,644.74 L707.77 L936.96 L7,976.55 49,023.45
10 3/15/2025 L1,644.74 L694.50 L950.24 L8,926.78 48,073.22
11 4/15/2025 L1,644.74 L681.04 L963.70 L9,890.49 47,109.51
12 5/15/2025 L1,644.74 L667.38 L977.35 L10,867.84 46,132.16
13 6/15/2025 L1,644.74 L653.54 L991.20 L11,859.04 45,140.96
14 7/15/2025 L1,644.74 L639.50 L1,005.24 L12,864.28 44,135.72
15 8/15/2025 L1,644.74 L625.26 L1,019.48 L13,883.76 43,116.24
16 9/15/2025 L1,644.74 L610.81 L1,033.92 L14,917.68 42,082.32
17 10/15/2025 L1,644.74 L596.17 L1,048.57 L15,966.25 41,033.75
18 11/15/2025 L1,644.74 L581.31 L1,063.43 L17,029.68 39,970.32
19 12/15/2025 L1,644.74 L566.25 L1,078.49 L18,108.17 38,891.83
20 1/15/2026 L1,644.74 L550.97 L1,093.77 L19,201.94 37,798.06
21 2/15/2026 L1,644.74 L535.47 L1,109.26 L20,311.21 36,688.79
22 3/15/2026 L1,644.74 L519.76 L1,124.98 L21,436.18 35,563.82
23 4/15/2026 L1,644.74 L503.82 L1,140.92 L22,577.10 34,422.90
24 5/15/2026 L1,644.74 L487.66 L1,157.08 L23,734.18 33,265.82
25 6/15/2026 L1,644.74 L471.27 L1,173.47 L24,907.65 32,092.35
26 7/15/2026 L1,644.74 L454.64 L1,190.10 L26,097.75 30,902.25
27 8/15/2026 L1,644.74 L437.78 L1,206.96 L27,304.70 29,695.30
28 9/15/2026 L1,644.74 L420.68 L1,224.05 L28,528.76 28,471.24
29 10/15/2026 L1,644.74 L403.34 L1,241.39 L29,770.15 27,229.85
30 11/15/2026 L1,644.74 L385.76 L1,258.98 L31,029.13 25,970.87
31 12/15/2026 L1,644.74 L367.92 L1,276.82 L32,305.95 24,694.05
32 1/15/2027 L1,644.74 L349.83 L1,294.91 L33,600.86 23,399.14
33 2/15/2027 L1,644.74 L331.49 L1,313.25 L34,914.11 22,085.89
34 3/15/2027 L1,644.74 L312.88 L1,331.85 L36,245.96 20,754.04
35 4/15/2027 L1,644.74 L294.02 L1,350.72 L37,596.68 19,403.32
36 5/15/2027 L1,644.74 L274.88 L1,369.86 L38,966.54 18,033.46
37 6/15/2027 L1,644.74 L255.47 L1,389.26 L40,355.80 16,644.20
38 7/15/2027 L1,644.74 L235.79 L1,408.94 L41,764.75 15,235.25
39 8/15/2027 L1,644.74 L215.83 L1,428.90 L43,193.65 13,806.35
40 9/15/2027 L1,644.74 L195.59 L1,449.15 L44,642.80 12,357.20
41 10/15/2027 L1,644.74 L175.06 L1,469.68 L46,112.48 10,887.52
42 11/15/2027 L1,644.74 L154.24 L1,490.50 L47,602.97 9,397.03
43 12/15/2027 L1,644.74 L133.12 L1,511.61 L49,114.59 7,885.41
44 1/15/2028 L1,644.74 L111.71 L1,533.03 L50,647.61 6,352.39
45 2/15/2028 L1,644.74 L89.99 L1,554.75 L52,202.36 4,797.64
46 3/15/2028 L1,644.74 L67.97 L1,576.77 L53,779.13 3,220.87
47 4/15/2028 L1,644.74 L45.63 L1,599.11 L55,378.24 1,621.76
48 5/15/2028 L1,644.74 L22.97 L1,621.76 L57,000.00 0.00
 CALCULO PUNTO DE EQUILIBRIO PRODUCTOS DE UNA EMPRESA
FORMULAS
COSTOS FIJOS MENSUALES PEU COSTOS FIJOS
DESCRIPCIÓN IMPORTE PRECIO VTA UNICET -COSTO V*U
Renta Oficina L 5,000.00
Salarios L 10,000.00 Punto de Equilibrio en Unidades 100
Servicios Publicos L 5,000.00
total CF L 20,000.00 COSTOS FIJOS
PEM
1-CV/PV
COSTOS VARIABLES*UNIDAD
DESCRIPCIÓN IMPORTE Equilibrio Unidades Monetarias 30,000.00
Materia Prima *U 60
Fuerza Motriz *U 10
Mano de Obra *U 30
Total CV 100

precio de venta *Unidad 300

COSTO
UNIDADES VENDIDAS COSTO FIJO COSTO TOTAL INGRESO VENTAS UTILIDAD
VARIABLE
0 L 20,000.00 - L 20,000.00 - -L20,000.00
20 L 20,000.00 2,000.00 L 22,000.00 6,000.00 -L16,000.00
40 L 20,000.00 4,000.00 L 24,000.00 12,000.00 -L12,000.00
60 L 20,000.00 6,000.00 L 26,000.00 18,000.00 -L 8,000.00
80 L 20,000.00 8,000.00 L 28,000.00 24,000.00 -L 4,000.00
100 L 20,000.00 10,000.00 L 30,000.00 30,000.00 L -
120 L 20,000.00 12,000.00 L 32,000.00 36,000.00 L 4,000.00
140 L 20,000.00 14,000.00 L 34,000.00 42,000.00 L 8,000.00
160 L 20,000.00 16,000.00 L 36,000.00 48,000.00 L 12,000.00
180 L 20,000.00 18,000.00 L 38,000.00 54,000.00 L 16,000.00
200 L 20,000.00 20,000.00 L 40,000.00 60,000.00 L 20,000.00
 Chart Title
70000
60000
50000
40000
ingresos

30000
20000
10000
0
0 50 100 150 200 250
unidades

COSTO FIJO COSTO

COSTO TOTAL INGRESO VENTAS
FECHA 6/15/2024

N° Nombre del Empleado Identidad Sueldo

1 Douglas Portillo 0601-1980-02356 L 125,000.00

2 Jorge Adail Medina 0609-1979-00239 90,000.00
3 Sara Rodriguez 0601-1970-00122 102,000.00
4 Rosa Aplicano 0607-1989-02356 18,500.00
5 Jose Amador 0610-1980-02360 9,700.00
TOTAL L 345,200.00

N° Nombre del Empleado SUELDO MENSUAL SUELDO ANUAL

Douglas Portillo L 125,000.00 L 1,500,000.00

Jorge Adail Medina 90,000.00 L 1,080,000.00
Sara Rodriguez 102,000.00 L 1,224,000.00
Rosa Aplicano 18,500.00 L 222,000.00
Jose Amador 9,700.00 L 116,400.00
L 345,200.00 L 4,142,400.00
 COMERCIAL MÁS POR MENOS
NOMINA DE SUELDOS MENSUALES

IHSS DEDUCCIONES
Atención salud (2.5% S/L Prevision Social (2.5%
Total IHSS Retención en la fuente
11109,30) S/L.11336.32)

277.73 283.41 561.14

277.73 283.41 561.14
277.73 283.41 561.14
277.73 283.41 561.14
242.50 242.50 485.00
1,353.43 1376.13 2729.56

Gastos Medicos Art

Exceso prom S/M 13° .14° Ingresos Brutos Gravables Renta Gravable
13
0 L 1,500,000.00 40,000.00 L 1,460,000.00
0 L 1,080,000.00 40,000.00 L 1,040,000.00
0 L 1,224,000.00 40,000.00 L 1,184,000.00
0 L 222,000.00 40,000.00 L 182,000.00
0 L 116,400.00 40,000.00 L 76,400.00
L 4,142,400.00 L 3,942,400.00
Seguros Cuotas individuales Rap Total
Cooperativa (2%) Sueldo Neto
(1.5%) Deducciones

L 2,500.00
L 1,800.00
L 2,040.00
L 370.00
L 194.00

ISR

280509.57
175509.57
211509.57
0.00
0.00
DESCRIPCION IMPORTE FORMULAS
PEU COSTOS FIJOS
PRECIO VTA UNICET -COSTO V*U

TOTAL CF 40,000.00 Punto de Equilibrio en Unidades

COSTOS VARIABLES * UNIDAD COSTOS FIJOS

PEM
DESCRIPCION IMPORTE 1-CV/PV

TOAL CF 20.00 Equilibrio Unidades Monetarias

PRECIO DE VENTA*UNIDAD 60.00

COSTO
UNIDADES VENDIDAS COSTO FIJO COSTO TOTAL INGRESO VENTAS
VARIABLE
0 40,000.00 - 40,000.00 -
250 40,000.00 5,000.00 45,000.00 15,000.00
500 40,000.00 10,000.00 50,000.00 30,000.00
750 40,000.00 15,000.00 55,000.00 45,000.00
1000 40,000.00 20,000.00 60,000.00 60,000.00
1250 40,000.00 25,000.00 65,000.00 75,000.00
1500 40,000.00 30,000.00 70,000.00 90,000.00
ULAS

CET -COSTO V*U

1,000.00

60,000.00

UTILIDAD
Chart Title
- 40,000.00 100000
- 30,000.00 90000
80000
- 20,000.00 70000
- 10,000.00 60000
ventas

50000
- 40000
10,000.00 30000
20000
20,000.00 10000
0
0 200 400 600 800 1000 1200 1400 1600
unidades

COSTO FIJO COSTO

COSTO TOTAL INGRESO VENTAS