Punto de equilibrio y su importancia en la toma de decisiones gerenciales, caso empresa Orense S.A.

Abstract

Determining the breakeven point is one of the important elements in any type of business, as it allows us to determine the level of sales needed to cover total costs or in other words we could also say that it is the level of income that covers fixed costs and variable costs. This financial tool is strategically key in determining the solvency of a business and its level of profitability, it should be emphasized that this information helps management make appropriate decisions that help the growth of the company. The objective of this work is to explain the impact that the balance point has on management decision-making by analyzing different bibliographic sources and developing a case study that will find the balance point and safety margin, using their respective formulas, to carry out such calculation will use information provided in the case of the company ORENSES S.A. , once the results have been obtained, it will be necessary to examine whether it is appropriate to invest in that product for marketing. With the results obtained from the balance point and safety margin it is concluded that the company ORENSES S.A. will generate utility with said product which is beneficial and will allow it to continue to grow.