Punto de equilibrio como herramienta de gestión para la toma de decisiones, caso empresa de calzado.

Abstract

The present work was carried out with the objective of determining the break-even point through the application of the contribution margin method and graphic method, in order to measure its impact on the decisions of the footwear manufacturing company. For this purpose, the case analysis was used as a methodological design, supported by descriptive bibliographic research, with the purpose of gathering and examining the necessary information to understand the topic presented. The practical contribution obtained from the study allows directing the procedures to be followed to identify the number of units that a company needs to produce and sell to cover its total costs, and to achieve profitability that will help it to remain competitive in the market. It is recognized that the information derived from the calculation of the break-even point provides key data that are of great relevance in the decision making process; thus, the application of the break-even point has a positive impact, since it allows choosing the most appropriate alternative or creating strategies that contribute to the economic growth of the company.