El umbral de rentabilidad en los despachos de Administración de Fincas

La función de operaciones de producción recoge el conjunto de actividades de la empresa que tienen como objetivo la creación de bienes o servicios. Esto es, crea valor transformando los recursos productivos en bienes y servicios terminados, listos para consumir por nuestros clientes.

En este proceso de producción se combinan los elementos, materiales humanos y organizativos, los llamados factores de producción, tierra (materias primas, energía, suministros y materiales diversos que conforman el producto), trabajo (es la mano de obra, el tiempo dedicado por los trabajadores a la producción de un bien o servicio) y capital (son los recursos financieros y el conjunto de bienes en los que ha invertido la empresa para crear los bienes y servicios, como la maquinaria, herramientas, instalaciones productivas, locales y edificios).

La combinación óptima de estos factores productivos a través de la organización empresarial dirigida por el empresario, dará como resultado el bien o servicio que ofreceremos a nuestros clientes.

Costes fijos y costes variables

La utilización, combinación, administración y gestión de estos factores productivos genera una serie de costes de valor económico cuantificable denominado coste de producción.

Clasificando los costes en función a la cantidad producidas, tendremos costes fijos y costes variables. Mientras los primeros son aquellos que son independientes del nivel de producción, se generan incluso si no se producen bienes o servicios, por ejemplo, el alquiler del local o la instalación productiva, los costes variables son aquellos cuyo valor es proporcional al nivel de producción, varían al variar el mismo, por ejemplo, la materias primas, las horas de trabajo o el consumo de la energía.

Los costes totales son la suma de los costes fijos y los costes variables:

CT = CF + CV

CT = CF + Cvu * Q

El beneficio de la empresa será el resultado de la diferencia entre los ingresos y los costes:

B = I – CT

Los ingresos son las unidades vendidas valoradas en unidades monetarias, es decir, el número de unidades que nos han comprado nuestros clientes al precio de venta de nuestro producto o servicio:

I = Q * P

Umbral de rentabilidad

Para obtener el umbral de rentabilidad, es decir, el número de unidades con cuya venta obtendré como resultado beneficio cero, igualaré los ingresos con los costes.

I = CT

Q * P = CF + Cvu * Q

Q = CF / (P-Cvu)

De esta ecuación se deduce que para obtener beneficios la cantidad vendida debe ser mayor que la cantidad obtenida como umbral de rentabilidad (punto muerto).

Los beneficios de un despacho profesional

Resolvamos un sencillo ejemplo. El servicio que nuestra empresa ofrece se vende al precio de 100 euros la unidad. Hemos estimado que nuestro despacho, donde producimos el servicio tiene un coste fijo de 2.000 euros mensuales, la mano de obra fija es de 3.000 euros mensuales y otros costes fijos ascienden a 1.800 euros. El coste variable unitario de producir nuestro servicio asciende a 80 euros.

a) Calcular el umbral de rentabilidad o punto muerto para nuestro servicio.

Q = CF / P – Cvu

CF = 2.000 + 3.000 + 1.800

Cvu = 80

P = 100

Q = 340 unidades de servicio

Nuestros clientes tendrán que comprarnos al menos 340 unidades de nuestro servicio para cubrir los costes de producción.

b) Si nuestro despacho es capaz de ofrecer 400 unidades de servicio al mes y nuestros clientes nos lo compran. ¿Cuál será el resultado de este mes?

B = I – CT = (P*Q) – (CF+Cvu * Q) =

(100 * 400) – (2000 + 3000 + 1800 (80 * 400)

B=1.200 Euros

c) Si la capacidad máxima de nuestro despacho para producir este servicio fueran 450 unidades. ¿Cuál sería el precio mínimo para no incurrir en pérdidas?

I = CT

P * Qmax = P * 450

CT = 2000 + 3000 + 1800 + (80 *450)

P = 95,11 Euros

El precio mínimo al que deberemos vender nuestro servicio es de 95,11 euroEl análisis y estudio de los costes de producción son extremadamente importantes a la hora de saber cuál es el precio mínimo al que podemos vender nuestro producto o servicio. Vivimos tiempos en los que la fuerte competencia nos obliga a ofrecer o prometer la realización de nuestro trabajo por debajo del precio de coste de producción, a veces sin saberlo. Esta práctica da como resultado la imposibilidad de satisfacer las necesidades económicas de nuestros proveedores y, por ende, la imposibilidad de llevar a cabo nuestro compromiso con nuestros clientes, llevándonos a una situación de insolvencia cuanto más vendamos nuestro producto o servicio.

Fuente: CAF MADRID

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