Importancia del punto de equilibrio para la toma de decisiones.

Abstract

The break-even point is a financial concept that refers to the level of sales or production at which revenues and costs are equal, i.e., where the company is generating neither profit nor loss. In other words, it is the level of activity at which the company is covering its costs and generating a neutral cash flow. The objective of this research is to analyze the importance of the break-even point in business decision making, through a practical exercise which will provide knowledge about the break-even point as a basis for decisions made by management in the production area. The methodology used is the case analysis, whose main objective is to find effective and feasible solutions to specific problems and improve the efficiency of current systems and processes by identifying and solving everyday problems and creating viable and practical solutions. The research tool used is the literature review, which consists of examining scientific articles, books, etc. to build the theoretical framework of the research.