{"id":33916,"date":"2024-09-19T09:46:20","date_gmt":"2024-09-19T09:46:20","guid":{"rendered":"https:\/\/invoicefly.com\/?p=33916"},"modified":"2026-02-20T12:48:49","modified_gmt":"2026-02-20T11:48:49","slug":"formula-del-punto-de-equilibrio","status":"publish","type":"post","link":"https:\/\/invoicefly.com\/es\/academy\/break-even-point-formula\/","title":{"rendered":"An\u00e1lisis de Punto de Equilibrio: F\u00f3rmula y Ejemplos"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"33916\" class=\"elementor elementor-33916\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9acdc15 e-flex e-con-boxed e-con e-parent\" data-id=\"9acdc15\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20480fa elementor-widget elementor-widget-elementskit-heading\" data-id=\"20480fa\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\u00bfC\u00f3mo calcular el umbral de rentabilidad?<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b37b85c elementor-widget elementor-widget-text-editor\" data-id=\"b37b85c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Para calcular el punto de equilibrio en <b>Unidades<\/b>, tienes que utilizar la siguiente f\u00f3rmula.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-868d5da e-flex e-con-boxed e-con e-parent\" data-id=\"868d5da\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77dceb2 elementor-widget elementor-widget-text-editor\" data-id=\"77dceb2\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #333333;\">Punto de equilibrio (unidades) = <br \/>\u00a0 Costes fijos \/ (Precio de venta por unidad - Coste variable por unidad)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55052ca e-flex e-con-boxed e-con e-parent\" data-id=\"55052ca\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a93c24d elementor-widget elementor-widget-text-editor\" data-id=\"a93c24d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si necesita calcular el punto de equilibrio en <b>Ventas<\/b>, debe utilizar la siguiente f\u00f3rmula:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d1a436 e-flex e-con-boxed e-con e-parent\" data-id=\"4d1a436\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a276b3b elementor-widget elementor-widget-text-editor\" data-id=\"a276b3b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Punto de equilibrio (ventas) = <br \/>\u00a0 Costes fijos \/ Contribuci\u00f3n Margen de beneficios<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a0a8f1 e-flex e-con-boxed e-con e-parent\" data-id=\"1a0a8f1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4b7ca4 elementor-widget elementor-widget-elementskit-heading\" data-id=\"c4b7ca4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\u00bfQu\u00e9 es el umbral de rentabilidad?<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ead3189 e-flex e-con-boxed e-con e-parent\" data-id=\"ead3189\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcae66b elementor-widget elementor-widget-text-editor\" data-id=\"fcae66b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>El punto de equilibrio es una f\u00f3rmula que permite a las empresas y a los departamentos de contabilidad saber cu\u00e1ndo empezar\u00e1n a ser rentables.<\/p><ul><li><a href=\"\/es\/academia\/contabilidad-de-costes\/\">Explicaci\u00f3n de la contabilidad de costes<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f69afe e-flex e-con-boxed e-con e-parent\" data-id=\"8f69afe\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30e5e6d elementor-widget elementor-widget-heading\" data-id=\"30e5e6d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Definici\u00f3n del umbral de rentabilidad<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0675a37 elementor-widget elementor-widget-text-editor\" data-id=\"0675a37\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\">Para ser m\u00e1s precisos, el Punto de Equilibrio es ese momento en el que los ingresos de la empresa son iguales a los gastos, por lo que no hay ni beneficios ni p\u00e9rdidas.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a07d13 e-flex e-con-boxed e-con e-parent\" data-id=\"5a07d13\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad6202d elementor-widget elementor-widget-text-editor\" data-id=\"ad6202d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Hay varias formas de calcular el Punto de Equilibrio: por unidades, por ventas, por objetivo, por consideraci\u00f3n fiscal, etc.<\/p><p>En este art\u00edculo, analizaremos y compartiremos algunos ejemplos de la mejor forma de calcularlo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55cb563 e-flex e-con-boxed e-con e-parent\" data-id=\"55cb563\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e747e4 elementor-widget elementor-widget-elementskit-heading\" data-id=\"2e747e4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\u00bfC\u00f3mo calcularlo en unidades?<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0ce7c3 e-con-full e-flex e-con e-child\" data-id=\"d0ce7c3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66eae1a elementor-widget elementor-widget-text-editor\" data-id=\"66eae1a\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Punto de equilibrio (unidades) = Costes fijos \/ (Precio de venta por unidad - Costes variables por unidad)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fac51e elementor-widget elementor-widget-text-editor\" data-id=\"4fac51e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En el <strong>Punto de equilibrio<\/strong>, Su empresa no pierde dinero, pero tampoco obtiene beneficios.\u00a0<\/p>\n<p>Una vez superado este punto, cada venta empieza a aumentar sus beneficios.<\/p>\n<p>Para los empresarios, sobre todo cuando empiezan su negocio, una de las preguntas m\u00e1s importantes es: \u201c<em>\u00bfCu\u00e1ndo alcanzar\u00e1 mi empresa el umbral de rentabilidad?<\/em>?\u201d<\/p>\n<p>Todas las empresas aspiran a ser rentables para seguir funcionando a largo plazo.<\/p>\nHe aqu\u00ed una f\u00f3rmula sencilla para ayudar a los contratistas a calcular su umbral de rentabilidad:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22d4620 elementor-widget elementor-widget-text-editor\" data-id=\"22d4620\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vamos a desglosarlo:<\/p><ul><li><strong><a href=\"\/es\/academia\/costos-fijos\/\">Costes fijos<\/a>:<\/strong> Son gastos que se mantienen pr\u00e1cticamente igual cada mes, como el alquiler o las facturas de los servicios p\u00fablicos. Tanto si trabajas mucho como si trabajas poco, estos gastos no cambian mucho.<\/li><li><strong>Precio de venta por unidad:<\/strong> Es el precio que cobra por un trabajo o servicio. Por ejemplo, si cobras $500 por un trabajo de carpinter\u00eda, ese es tu precio de venta por unidad.<\/li><li><strong>Costes variables por unidad:<\/strong> Son los costes que suben o bajan en funci\u00f3n del volumen de trabajo. Piensa en cosas como los materiales y la mano de obra. Estos gastos cambian con cada trabajo y suelen constituir la mayor parte de tu presupuesto.<\/li><\/ul><p>A continuaci\u00f3n te explicamos c\u00f3mo calcular tu <strong>coste variable por unidad:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f4a6b4 e-con-full e-flex e-con e-child\" data-id=\"3f4a6b4\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a9eacf9 elementor-widget elementor-widget-text-editor\" data-id=\"a9eacf9\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Coste por unidad = Total de costes variables \/ Total de unidades producidas<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-956906f elementor-widget elementor-widget-text-editor\" data-id=\"956906f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Esta f\u00f3rmula le dar\u00e1 una idea clara de cu\u00e1nto necesita cobrar o vender para cubrir sus costes y empezar a obtener beneficios.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f9565b e-flex e-con-boxed e-con e-parent\" data-id=\"7f9565b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04b3089 elementor-widget elementor-widget-shortcode\" data-id=\"04b3089\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"88961\" class=\"elementor elementor-88961\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0d7428 e-flex e-con-boxed e-con e-parent\" data-id=\"b0d7428\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-28b6e34 e-con-full e-flex e-con e-child\" data-id=\"28b6e34\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-a80568f e-con-full e-flex e-con e-child\" data-id=\"a80568f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1feff4 elementor-widget elementor-widget-heading\" data-id=\"c1feff4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Env\u00ede facturas en segundos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18c8ebb elementor-widget elementor-widget-text-editor\" data-id=\"18c8ebb\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Configurar en 1 minuto, enviar facturas en 2 - as\u00ed de sencillo con Invoice Fly.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f3f828 elementor-align-left elementor-widget__width-initial elementor-mobile-align-left elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"6f3f828\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Ijg4MzE5IiwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Pru\u00e9balo gratis &gt;<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89c366b e-con-full e-flex e-con e-child\" data-id=\"89c366b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14efd0d elementor-widget elementor-widget-image\" data-id=\"14efd0d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"997\" height=\"838\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup.webp\" class=\"attachment-large size-large wp-image-82505\" alt=\"factura mosca panel de control m\u00f3vil\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup.webp 997w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup-300x252.webp 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup-768x646.webp 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup-710x597.webp 710w\" sizes=\"(max-width: 997px) 100vw, 997px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13e951e elementor-widget elementor-widget-elementskit-heading\" data-id=\"13e951e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">Ejemplo de umbral de rentabilidad en unidades<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35159ae elementor-widget elementor-widget-text-editor\" data-id=\"35159ae\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Imagine que su empresa tiene <strong>$10.000 costes fijos<\/strong> al mes (como el alquiler y los servicios p\u00fablicos). Vendes un producto o servicio por <strong>$100<\/strong> cada uno, y te cuesta <strong>$20<\/strong> para producir cada unidad (materiales, mano de obra, etc.).<\/p>\n<p>Esto significa que le queda un <strong>$80 margen de contribuci\u00f3n por unidad<\/strong> (la cantidad que se destina a cubrir sus costes fijos).<\/p>\n<ul>\n  <li><strong>Costes fijos mensuales:<\/strong> $20,000<\/li>\n  <li><strong>Precio de venta (ASP):<\/strong> $200<\/li>\n  <li><strong>Coste variable por unidad:<\/strong> $40<\/li>\n  <li><strong>Margen de contribuci\u00f3n:<\/strong> $160<\/li>\n<\/ul>\n<p>Ahora, divide tu <strong>$20.000 en costes fijos<\/strong> por el <strong>$160 margen de contribuci\u00f3n<\/strong>, y se obtiene un <strong>punto de equilibrio de 125 unidades<\/strong>. Por tanto, si vende 125 unidades, alcanzar\u00e1 el punto de equilibrio, es decir, no tendr\u00e1 beneficios, pero tampoco p\u00e9rdidas.<\/p>\n<ul>\n  <li><strong>Punto de equilibrio:<\/strong> 125 unidades<\/li>\n<\/ul>\n<p>Tambi\u00e9n puede utilizar la funci\u00f3n <strong>B\u00fasqueda de objetivos<\/strong> para facilitar este c\u00e1lculo. S\u00f3lo tienes que fijar el objetivo (beneficio neto de $0) y Excel te dir\u00e1 cu\u00e1ntas unidades necesitas vender para alcanzar ese punto de equilibrio.<\/p>\n<p><strong>ART\u00cdCULO RELACIONADO:<\/strong> <a href=\"https:\/\/invoicefly.com\/es\/academia\/beneficio-bruto-frente-a-beneficio-neto\/\" target=\"_blank\" rel=\"noopener\">Beneficio Bruto vs. Beneficio Neto: F\u00f3rmula, an\u00e1lisis y ejemplos<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f25174 e-flex e-con-boxed e-con e-parent\" data-id=\"2f25174\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-da5a1d4 e-con-full e-flex e-con e-child\" data-id=\"da5a1d4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb0f99 elementor-widget elementor-widget-image\" data-id=\"3cb0f99\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"280\" height=\"280\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/09\/calculator-bep.png\" class=\"attachment-large size-large wp-image-30625\" alt=\"Calculadora de Punto de Equilibrio\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/09\/calculator-bep.png 280w, https:\/\/invoicefly.com\/wp-content\/uploads\/2024\/09\/calculator-bep-150x150.png 150w\" sizes=\"(max-width: 280px) 100vw, 280px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4de5135 e-con-full e-flex e-con e-child\" data-id=\"4de5135\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c14e2f elementor-widget elementor-widget-heading\" data-id=\"0c14e2f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Pruebe nuestra calculadora gratuita del umbral de rentabilidad<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12fd2ca elementor-widget elementor-widget-text-editor\" data-id=\"12fd2ca\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00bfNecesita ayuda para calcular su Punto de Equilibrio? Pruebe gratis nuestra Calculadora de PBE. Sume sus costes fijos mensuales, su precio de venta por unidad y su coste de producci\u00f3n por unidad para calcular cu\u00e1ndo empezar\u00e1 a obtener beneficios.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-619f22f elementor-widget elementor-widget-elementskit-creative-button\" data-id=\"619f22f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\t\t<div class=\"ekit-btn-wraper\">\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/invoicefly.com\/es\/recursos-gratuitos\/calculadoras-gratuitas\/calculadora-de-punto-de-equilibrio\/\" class=\"ekit_creative_button ekit_slide_icon_2\" id=\"\" data-text=\"\">\n\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"ekit_creative_button_text\">Ver m\u00e1s<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"ekit_creative_button_icon_after icon icon-right-arrow1\"><\/i>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n        <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8832a84 e-flex e-con-boxed e-con e-parent\" data-id=\"8832a84\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ba9504 elementor-widget elementor-widget-elementskit-heading\" data-id=\"0ba9504\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">C\u00f3mo realizar un an\u00e1lisis del umbral de rentabilidad<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-959c07d elementor-widget elementor-widget-text-editor\" data-id=\"959c07d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cuando una empresa alcanza el umbral de rentabilidad, no est\u00e1 perdiendo dinero, pero tampoco est\u00e1 obteniendo beneficios. <strong>\u201croto incluso\u201d.<\/strong> A partir de este momento, cualquier ingreso extra se destina directamente a aumentar los beneficios.<\/p><p>Hacer un <strong>El an\u00e1lisis del umbral de rentabilidad es fundamental para fijar los precios adecuados, establecer objetivos de ventas realistas y detectar las \u00e1reas en las que la empresa podr\u00eda mejorar.<\/strong>-como ajustar las t\u00e1cticas de venta o las estrategias de marketing.<\/p><p>Para empresas establecidas con m\u00faltiples servicios o productos, <strong>tambi\u00e9n puede calcular el umbral de rentabilidad de cada oferta.<\/strong> Esto ayuda a decidir si a\u00f1adir un nuevo servicio o producto tiene sentido desde el punto de vista financiero.<\/p><p>En general, el an\u00e1lisis del umbral de rentabilidad proporciona informaci\u00f3n valiosa para tomar decisiones empresariales acertadas, fijar precios y objetivos de ventas claros con una cifra real a la que aspirar, lo que facilita la planificaci\u00f3n del crecimiento y la rentabilidad. <a href=\"https:\/\/invoicefly.com\/es\/academia\/ratios-de-rentabilidad\/\">ratios de rentabilidad<\/a>.<\/p><p><strong>ART\u00cdCULO RELACIONADO:<\/strong> <a href=\"https:\/\/invoicefly.com\/es\/academia\/que-es-un-saldo-contable\/\" target=\"_blank\" rel=\"noopener\">\u00bfQu\u00e9 es un saldo contable? Definici\u00f3n, f\u00f3rmula y ejemplos<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aac83ab e-flex e-con-boxed e-con e-parent\" data-id=\"aac83ab\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0eab902 elementor-widget elementor-widget-elementskit-heading\" data-id=\"0eab902\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">Otros ejemplos de c\u00e1lculo del umbral de rentabilidad:<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87e7b33 elementor-widget elementor-widget-elementskit-heading\" data-id=\"87e7b33\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h3 class=\"ekit-heading--title elementskit-section-title\">1. Ingresos por ventas<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65bad8e e-flex e-con-boxed e-con e-parent\" data-id=\"65bad8e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41ba43e elementor-widget elementor-widget-text-editor\" data-id=\"41ba43e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si necesita calcular el umbral de rentabilidad en t\u00e9rminos de ingresos por ventas (d\u00f3lares), en lugar de unidades, debe utilizar la siguiente f\u00f3rmula:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-482d26f e-flex e-con-boxed e-con e-parent\" data-id=\"482d26f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-bf33acd e-con-full e-flex e-con e-child\" data-id=\"bf33acd\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9cdfac9 elementor-widget elementor-widget-text-editor\" data-id=\"9cdfac9\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>BEP en ventas = Costes fijos \/ Ratio de margen de contribuci\u00f3n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38c5f8d elementor-widget elementor-widget-text-editor\" data-id=\"38c5f8d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>D\u00f3nde:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd4665b e-con-full e-flex e-con e-child\" data-id=\"bd4665b\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dde7bb7 elementor-widget elementor-widget-text-editor\" data-id=\"dde7bb7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CMR <span style=\"color: #0045bb;\">=<\/span>\u00a0 <span style=\"color: #0045bb;\">(<\/span>Precio de venta por unidad <span style=\"color: #0045bb;\">\u2013<\/span> Coste variable por <span style=\"color: #0045bb;\"><span style=\"color: #000000;\">Unidad<\/span>) \/<\/span> Precio de venta por unidad<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e858b4 elementor-widget elementor-widget-text-editor\" data-id=\"4e858b4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Imagine que dirige una empresa con <strong>$2,000<\/strong> en <strong>costos fijos<\/strong> al mes (para el alquiler, los servicios, etc.). Vendes un producto por <strong>$50<\/strong> cada uno, y te cuesta <strong>$20<\/strong> para fabricar un producto (para materiales y producci\u00f3n).<\/p><p><strong>Paso 1: Calcular el margen de contribuci\u00f3n<\/strong><\/p><ul><li>Margen de contribuci\u00f3n = Precio de venta por producto - Coste variable por producto<\/li><li>Margen de contribuci\u00f3n = $50 - $20 = $30<\/li><\/ul><p>As\u00ed, cada vez que vendes un producto, ganas <strong>$30<\/strong> para ayudarle a cubrir sus gastos fijos.<\/p><p><strong>Paso 2: Calcular el ratio de margen de contribuci\u00f3n<\/strong><\/p><ul><li>Ratio de margen de contribuci\u00f3n = Margen de contribuci\u00f3n \/ Precio de venta por producto = 30 \/ 50 = 0,6 o 60%<\/li><\/ul><p><strong>Paso 3: Calcular el punto de equilibrio en los ingresos por ventas<\/strong><\/p><p>Para saber cu\u00e1ntos ingresos totales necesita para cubrir sus costes, divida sus costes fijos por el Ratio de Margen de Contribuci\u00f3n:<\/p><p><strong>Punto de equilibrio (ingresos por ventas)<\/strong> = Costes fijos \u00f7 Ratio de margen de contribuci\u00f3n = 2.000 \u00f7 0,6 = 3.333,33<\/p><p><strong>Conclusi\u00f3n<\/strong><\/p><p>Necesita vender <strong>$3,333.33<\/strong> de productos al mes para alcanzar el punto de equilibrio. Esto significa vender suficientes unidades de su producto para cubrir los costes fijos y de explotaci\u00f3n. <a href=\"\/es\/academia\/coste-variable\/\">costes variables<\/a> antes de obtener beneficios.<\/p><p><strong>ART\u00cdCULOS RELACIONADOS:<\/strong><\/p><ul><li><a href=\"https:\/\/invoicefly.com\/es\/academia\/que-es-un-recibo-de-sueldo\/\" target=\"_blank\" rel=\"noopener\">\u00bfQu\u00e9 es un recibo de sueldo? Definici\u00f3n y buenas pr\u00e1cticas<\/a><\/li><li><a href=\"\/es\/academia\/margen-vs-margen-de-beneficio\/\"><span data-sheets-root=\"1\">Margen frente a margen de beneficio<\/span><\/a><\/li><li><a href=\"\/es\/academia\/ingreso-marginal\/\">Explicaci\u00f3n de los ingresos marginales<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a23a33d e-con-full e-flex e-con e-parent\" data-id=\"a23a33d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad6e73b elementor-widget elementor-widget-shortcode\" data-id=\"ad6e73b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"88961\" class=\"elementor elementor-88961\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0d7428 e-flex e-con-boxed e-con e-parent\" data-id=\"b0d7428\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-28b6e34 e-con-full e-flex e-con e-child\" data-id=\"28b6e34\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-a80568f e-con-full e-flex e-con e-child\" data-id=\"a80568f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1feff4 elementor-widget elementor-widget-heading\" data-id=\"c1feff4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Env\u00ede facturas en segundos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18c8ebb elementor-widget elementor-widget-text-editor\" data-id=\"18c8ebb\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Configurar en 1 minuto, enviar facturas en 2 - as\u00ed de sencillo con Invoice Fly.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f3f828 elementor-align-left elementor-widget__width-initial elementor-mobile-align-left elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"6f3f828\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Ijg4MzE5IiwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Pru\u00e9balo gratis &gt;<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89c366b e-con-full e-flex e-con e-child\" data-id=\"89c366b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14efd0d elementor-widget elementor-widget-image\" data-id=\"14efd0d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"997\" height=\"838\" src=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup.webp\" class=\"attachment-large size-large wp-image-82505\" alt=\"factura mosca panel de control m\u00f3vil\" srcset=\"https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup.webp 997w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup-300x252.webp 300w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup-768x646.webp 768w, https:\/\/invoicefly.com\/wp-content\/uploads\/2025\/10\/banner-footer-mockup-710x597.webp 710w\" sizes=\"(max-width: 997px) 100vw, 997px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-81b5c2d e-flex e-con-boxed e-con e-parent\" data-id=\"81b5c2d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-521bc6b elementor-widget elementor-widget-elementskit-heading\" data-id=\"521bc6b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h3 class=\"ekit-heading--title elementskit-section-title\">2. Beneficio deseado (Beneficio objetivo)<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2602a0 e-flex e-con-boxed e-con e-parent\" data-id=\"a2602a0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1d674 elementor-widget elementor-widget-text-editor\" data-id=\"0c1d674\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tambi\u00e9n puede calcular el umbral de rentabilidad en t\u00e9rminos de beneficio objetivo, en lugar de unidades o ventas, si tiene un objetivo de beneficio en mente para su empresa.<\/p>\n<p>Debes utilizar la siguiente f\u00f3rmula:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0b497f elementor-widget elementor-widget-text-editor\" data-id=\"d0b497f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><b>Beneficio objetivo (unidades):<\/b><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1f71e0 e-flex e-con-boxed e-con e-parent\" data-id=\"c1f71e0\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da9d757 elementor-widget elementor-widget-text-editor\" data-id=\"da9d757\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Objetivo Beneficio = <br \/>(Costes fijos + Beneficio previsto) \/ (Precio de venta por unidad - Coste variable por unidad)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e302884 e-flex e-con-boxed e-con e-parent\" data-id=\"e302884\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75c79b3 elementor-widget elementor-widget-text-editor\" data-id=\"75c79b3\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><b>Objetivo de beneficios (ventas):<\/b><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-acb3c77 e-flex e-con-boxed e-con e-parent\" data-id=\"acb3c77\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ae2410 elementor-widget elementor-widget-text-editor\" data-id=\"3ae2410\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Beneficio previsto = (Costes fijos + Beneficio previsto) \/ Ratio de margen de contribuci\u00f3n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c99639 e-flex e-con-boxed e-con e-parent\" data-id=\"7c99639\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6512523 elementor-widget elementor-widget-elementskit-heading\" data-id=\"6512523\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h3 class=\"ekit-heading--title elementskit-section-title\">3. Productos m\u00faltiples (media ponderada)<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5afda68 e-flex e-con-boxed e-con e-parent\" data-id=\"5afda68\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe317ac elementor-widget elementor-widget-text-editor\" data-id=\"fe317ac\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En las empresas que venden varios productos, el umbral de rentabilidad debe tener en cuenta los diferentes m\u00e1rgenes de beneficio de los distintos productos. En estos casos, se utiliza un margen de contribuci\u00f3n medio ponderado.<\/p><p><span style=\"text-decoration: underline;\">Desglos\u00e9moslo en el siguiente ejemplo:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d5a7c1 e-flex e-con-boxed e-con e-parent\" data-id=\"3d5a7c1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8bdff2 elementor-widget elementor-widget-text-editor\" data-id=\"f8bdff2\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>BEP (Ventas) = Costes fijos \/ Ratio de margen de contribuci\u00f3n medio ponderado<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6423ba0 e-flex e-con-boxed e-con e-parent\" data-id=\"6423ba0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-872ca7a elementor-widget elementor-widget-text-editor\" data-id=\"872ca7a\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Donde Ratio de Margen de Contribuci\u00f3n Medio Ponderado:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4693967 e-flex e-con-boxed e-con e-parent\" data-id=\"4693967\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ecbe20 elementor-widget elementor-widget-text-editor\" data-id=\"9ecbe20\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; background-color: var( --e-global-color-accent ); font-size: var(--font-size-default);\">\u00a0\u2211 <\/span>(Porcentaje de mezcla de ventas x Ratio de margen de contribuci\u00f3n de cada producto) \/ 100<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1c0a1f e-flex e-con-boxed e-con e-parent\" data-id=\"c1c0a1f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17300a0 elementor-widget elementor-widget-elementskit-heading\" data-id=\"17300a0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h3 class=\"ekit-heading--title elementskit-section-title\">4. Costes variables y fijos Mixtos<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba583cc elementor-widget elementor-widget-text-editor\" data-id=\"ba583cc\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si los costes son mixtos (tanto variables como fijos), puede calcular el umbral de rentabilidad identificando el margen de contribuci\u00f3n total, con la siguiente f\u00f3rmula:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a4bd418 e-flex e-con-boxed e-con e-parent\" data-id=\"a4bd418\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-599b128 elementor-widget elementor-widget-text-editor\" data-id=\"599b128\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>BEP (Unidades) = Costes fijos \/ (Precio medio de venta - Coste medio variable por unidad)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c692a6c e-flex e-con-boxed e-con e-parent\" data-id=\"c692a6c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05103c2 elementor-widget elementor-widget-elementskit-heading\" data-id=\"05103c2\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h3 class=\"ekit-heading--title elementskit-section-title\">5. Punto de equilibrio de caja (unidades)<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e687c19 elementor-widget elementor-widget-text-editor\" data-id=\"e687c19\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Esta versi\u00f3n del umbral de rentabilidad s\u00f3lo tiene en cuenta los gastos relacionados con la tesorer\u00eda, ignorando los gastos no monetarios como la depreciaci\u00f3n. Ayuda a comprender cu\u00e1ntas ventas en efectivo se necesitan para cubrir las salidas de efectivo.<\/p><p><span style=\"text-decoration: underline;\">Debes utilizar la siguiente f\u00f3rmula:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bf97ce3 e-con-full e-flex e-con e-child\" data-id=\"bf97ce3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cba4723 elementor-widget elementor-widget-text-editor\" data-id=\"cba4723\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CBEP = Costes fijos de caja \/ (Precio de venta por unidad - Coste variable por unidad)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07d7c20 elementor-widget elementor-widget-text-editor\" data-id=\"07d7c20\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"font-family: var(--e-global-typography-text-font-family); font-size: var(--font-size-paragraphs); letter-spacing: 0em; text-align: inherit;\">Costes fijos de caja<\/strong><span style=\"color: var(--postx_preset_contrast_2_color); font-family: var(--e-global-typography-text-font-family); font-size: var(--font-size-paragraphs); font-weight: var(--e-global-typography-text-font-weight); letter-spacing: 0em; text-align: inherit;\">: No incluye gastos no monetarios como <a href=\"\/es\/academia\/como-calcular-la-amortizacion\/\">amortizaci\u00f3n<\/a> o amortizaci\u00f3n.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f38d961 e-flex e-con-boxed e-con e-parent\" data-id=\"f38d961\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab9948c elementor-widget elementor-widget-elementskit-heading\" data-id=\"ab9948c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h3 class=\"ekit-heading--title elementskit-section-title\">6. Consideraci\u00f3n fiscal<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a18faff elementor-widget elementor-widget-text-editor\" data-id=\"a18faff\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si tu empresa quiere incluir el efecto de los impuestos en su c\u00e1lculo del umbral de rentabilidad (para obtener beneficios despu\u00e9s de impuestos), realiza un ajuste por impuestos.<\/p>\n<p><strong>F\u00f3rmula para el beneficio objetivo despu\u00e9s de impuestos (unidades):<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ff2d8a e-con-full e-flex e-con e-child\" data-id=\"5ff2d8a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a01268b elementor-widget elementor-widget-text-editor\" data-id=\"a01268b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>BEP con Impuestos = (Costes Fijos + (Beneficio Objetivo \/ (1 - Tipo Impositivo)) \/ (Precio de venta por unidad - Coste variable por unidad)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80b6130 elementor-widget elementor-widget-text-editor\" data-id=\"80b6130\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>Consideraciones clave:<\/strong><\/span><\/p>\n<ul>\n<li><strong>Costes fijos<\/strong> siguen siendo los mismos, independientemente del volumen de producci\u00f3n o de ventas.<\/li>\n<li><strong>Costes variables<\/strong> cambian directamente en proporci\u00f3n al n\u00famero de unidades producidas o vendidas.<\/li>\n<li><strong>Margen de contribuci\u00f3n<\/strong> ayuda a comprender qu\u00e9 porcentaje de cada venta contribuye a cubrir los costes fijos y a generar beneficios.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55abc82 e-flex e-con-boxed e-con e-parent\" data-id=\"55abc82\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fd2924 elementor-widget elementor-widget-elementskit-heading\" data-id=\"6fd2924\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">Reflexiones finales<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f259e30 e-flex e-con-boxed e-con e-parent\" data-id=\"f259e30\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a801586 elementor-widget elementor-widget-text-editor\" data-id=\"a801586\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Conocer y calcular el umbral de rentabilidad de su empresa es algo m\u00e1s que un mero ejercicio matem\u00e1tico: es un movimiento estrat\u00e9gico que le permite tomar decisiones financieras con conocimiento de causa.\u00a0<\/p><p>Dominar la f\u00f3rmula BEP le proporciona una hoja de ruta clara hacia la rentabilidad. Desde las estrategias de precios hasta la gesti\u00f3n de costes, el an\u00e1lisis del umbral de rentabilidad ilumina las \u00e1reas en las que puede optimizar el crecimiento, garantizando que su duro trabajo se traduzca en resultados financieros tangibles.<\/p><p>\u00bfListo para tomar el control de las finanzas de su empresa?\u00a0<\/p><p><b>Descargar <a href=\"https:\/\/invoicefly.com\/es\/appinvoicefly\/\" target=\"_blank\" rel=\"noopener\">Invoice Fly<\/a> \u00a1hoy!<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El Punto de Equilibrio es ese momento en el que los ingresos de la empresa son iguales a los gastos, por lo que no hay ni beneficios ni p\u00e9rdidas.<\/p>","protected":false},"author":11,"featured_media":41060,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[158,156],"tags":[],"ppma_author":[99],"class_list":["post-33916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-management","category-manage-your-business","author-roger-howroyd"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v25.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Break-Even Point Formula: Analysis &amp; 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