Análisis del punto de equilibrio en la toma de decisiones de una empresa ensambladora de vehículos.

Abstract

This work demonstrates the great importance of the breakeven point, since it helps to determine the level of sales needed, either in monetary terms or in units, to cover the total costs before making any decision in the company. For this purpose, a methodology is used based on a documentary-exploratory research, using different sources on the subject to be studied. When developing the practical case it is concluded that the selling price, variable cost and fixed cost undergo changes, which forces the company to make the decision to establish a new equilibrium point in such a way that there is no profit or loss, so that it does not affect the production and profitability of the same.