Análisis y comparación del punto de equilibrio de dos restaurantes de comida rápida de la ciudad de Machala.

Abstract

The purpose of this study is to analyze the equilibrium point of two companies belonging to the fast food area of the City of Machala, the investigation requires a cross-sectional research model, that is, information regarding the last commercial period of each business will be taken, the analytical method was selected, with the support of secondary sources provided by the companies. The results of the case determined that in the El Patron business to reach the breakeven point, it will have to sell 81 units on a monthly basis with a sales estimate of $ 8,898.16, while the Camino del Sol business needs to sell 106 units or saucer in a way monthly, with an approximate dollar sale of $ 11,827. In this way it is important that every company knows its real costs, this contributes to the setting of competitive prices, designed to obtain the desired profits, as well as knowing the operational, fixed, variable costs will help the calculation of the breakeven point, for a correct decision making.