Durante la operación de una PyME es necesario erogar cantidades de dinero. Ese dinero debe de poderse cubrir a partir de los ingresos que tiene la empresa. Los egresos es aquella cantidad de dinero que debe de pagarse para la correcta operación de una empresa.
Los egresos se dividen en dos tipos: costos fijos y costos variables.
Los costos fijos son todos aquellos gastos que deben de cubrirse sin importar si se tienen o no ventas en el periodo de tiempo analizado y que apoyan la operación de la empresa de forma directa.
Los costos variables son todos aquellos gastos que se generan al producir, elaborar una unidad de producto o servicio.
Es muy importante que todos los gastos que se tienen en una PyME puedan clasificarse en uno de los dos rubros mencionados anteriormente, ya que si éste no encaja en uno de ellos, es un gasto innecesario para la operación del negocio.
Por ejemplo, un dueño de PyME que considera el gasto mensual que da en su casa como un costo fijo, está cometiendo un error, porque, ese gasto mensual no es un gasto que tenga relación directa con la empresa, lo que sí puede considerar el dueño, es su salario, mismo que puede ir destinado al gasto de su casa.
Para que quede más claro estos conceptos veamos un ejemplo. Si tenemos una PyME que se dedique a vender café en una carreta en un centro comercial, se tendrían los siguientes conceptos en
COSTOS FIJOS MENSUALES
| CONCEPTO | IMPORTE MENSUAL |
| Renta | $10,000.00 |
| Nómina | $35,000.00 |
| Teléfono celular | $500.00 |
| Total de costos fijos al mes | $45,500.00 |
COSTOS VARIABLES MENSUALES
Ahora bien analicemos el Costo Variable del producto estrella de ese negocio, el café americano:
| Insumo | Presentación | Precio de la presentación | Precio por unidad | Cantidad a emplear | Importe |
| Café | Bolsa de 454 gr. | $80.00 | $0.17 por cada gramo | 10 gramos | $1.70 |
| Agua | Garrafón bonafont de 20L | $39.00 | $0.00195 por cada mililitro | 200 mililitros | $0.39 |
| Azúcar | Bolsa de 1 g | $25.00 | $0.025 por cada gramo | 20 gramos | $0.50 |
| Vaso | Paquete de 10 piezas | $19.00 | $1.90 por pieza | 1 pieza | $1.90 |
| Agitador | Paquete con 20 piezas | $10.00 | $0.50 por pieza | 1 | $0.50 |
| Tapa | Paquete con 20 piezas | $5.00 | $0.25 | 1 | $0.25 |
| Sustituto de crema | Paquete con 50 sobres | $30.00 | $0.60 por sobre | 1 | $0.60 |
| Total de costo variable unitario | $5.84 |
Si proyectamos que al mes venderemos mil cafés americanos, los costos variables mensuales son:
1000 x $5.84 = $5,840.00
Por lo que los Egresos mensuales son:
Egresos = Costos Fijos + Costos Variables
Egresos = $45,500.00 + $5,840.00
Egresos = $51,340.00
¿Cómo puedes verificar tus egresos?
Primero haz una lista de todos los gastos al mes que existen en tu PyME y después clasifícalos como Costos Variables y Costos Fijos, aquellos que no entren en ninguna categoría son gastos que debes analizar con mayor detenimiento para encontrar si son o no representativos para la operación de tu PyME
¿Porqué es importante conocer a detalle los costos fijos y los costos variables?
Al ser una salida de dinero de la PyME, hay que tener en constante monitoreo y control estos rubros, ya que podemos estar teniendo pérdidas significativas que afecten nuestros flujos de efectivo. También el conocer a detalle nuestros costos fijos y variables permiten tener un monitoreo y control de negocio a distancia, ya que sabemos de forma específica el dinero y en que se está empleando cuando operamos nuestra PyME.
En Eudor nos especializamos en apoyar a las PyMEs de México, por lo que todos aquellos suscriptores de Pymempresario que estén interesados ofrecemos una promoción de revisión de Costos Fijos y Variables en sus empresas por 800 pesos (precio regular mil 300.00).
Datos de contacto:
Teléfono oficina: 56 84 21 38
Correos:gilbertocruz@outlook.com
eudor@outlook.com
Por Gilberto Cruz Arias, Director Comercial de EUDOR, Consultor PyME Certificado por JICA
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