Determinación y análisis del punto de equilibrio con relación a los costos fijos y variables para la toma de decisions.

Abstract

The present work is of investigative or bibliographic nature whose purpose is to analyze the productive part of the companies focused on the storage of goods for the determination of the equilibrium point, which for this we must consider the costs of production that are the fixed and variable costs that they incurred in the period, in addition to the stored units that the organization developed for a certain good. The equilibrium point is found when the value of an elaborated or produced good is equal to the sales value of said good, in other terms where there is a comparison between profits and losses. Based on the results obtained on the calculation of the break-even point, the manager or the person in charge of the companies dedicated to the aforementioned activity will be able to make the pertinent decisions for their own benefit. The purpose of the equilibrium point is the projection of an adequate level of sales to determine a present value and a future value with a balance in prices for future competitions, focusing on suppliers and consumers. For its respective calculation, the equilibrium point method was applied, where we determined that: If the quantity to be stored is ≤ 166.67 or = 166 we will choose alternative A, If the amount to be stored is ≤ 250 and ≥ 166.67 we will choose alternative B, if the amount to be stored is ≥ 250 we will choose alternative C.