Incidencia de los costos en el punto de equilibrio de una empresa productora de insumos agrícolas.

Abstract

This work was born due to the lack of importance that is given to the point of balance of the companies and the consequences that this situation brings to them, for this reason it is of vital importance to deepen and emphasize the importance of these indexes. The purpose of this paper is to specify in detail the difference between the fixed and variable costs in the production process of a good or service and how these influence the sale value of said merchandise. One of the main aspects to take into account will be the equilibrium point of a company in such a way that there is no gain or loss for it. In the text we are able to demonstrate what is the direct effect of a sudden change in the costs of a company and how that forces employers at managerial levels to set a new equilibrium price and make decisions about increasing or decreasing production based on this. In the ideal of producing companies, fixed costs should not exist, but all costs should be variable according to their production, thus achieving that a company is never in a final state of loss, an ideal but unreal situation , at least in the short term.