Punto de equilibrio financiero en la toma de decisiones caso Grand Bazar Riobamba Ecuador.

Abstract

The point of financial equilibrium is the level of production where it is determined that revenues are equal to costs, that is, there are no gains or losses. Many companies do not apply it and in some cases this is why they do not obtain the desired results, it is of great importance to calculate the equilibrium point before making any decision in the company in order to obtain profitability. This is the reason why in the Grand Bazar business the balance point is applied, since it is possible to have greater clarity when making a decision. When applied the business works with greater security and also the analysis of the PE presents results in relation to certain products offered by the Grand Bazaar, in order to make the best decision in order to seek productivity for the business. This work was carried out based on the type of documentary research, since an analysis of the information found was carried out, in addition to the deductive method and the documentary analysis technique. As a result of this research, when applying the methods to calculate the PE, it was obtained that there were products that did not generate profits to the business, for this reason the investors made the decision to take out their own line of costume jewelery elaborated mainly with these products. Of course, after a while of being online in the market the analysis was applied and it was obtained that the sales of this new jewelery were above the break-even point.