Análisis del punto de equilibrio con relación a los costos fijos y variables de textiles Marujita S.A.

Abstract

Every company must know in depth the details of income and costs generated by the development of a particular product. That is why it is essential to know the accounting tools that help the entrepreneur to know the reality of the business, that is why the analysis of the break-even point is carried out, which allows knowing how many units must be sold to cover the costs. In the practical reagent, the equilibrium point of three countries where Textiles Marujita S.A considered manufacturing carpets, the same ones that were sold in retail stores, was analyzed. The budgeted operating income for each of the three locations was also calculated and the results discussed. The objective of this research is to calculate how many units Marujita S.A textiles needs to sell to obtain its capital and determine the most convenient place to sell the 60,000 rugs by calculating the CVU and the break-even point. For the solution to the reagent, the documentary and bibliographic review methodology has been applied, based on scientific articles and books on cost accounting for the data support of the exercise solution. It was evidenced that Brazil is the country that needs to sell the fewest units to obtain the break-even point, due to the fact that the fixed costs and variable costs are lower compared to the other countries. That is, the money invested can be recovered in less time and the profits will be evident after selling the 48 units.