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Calculo del punto de equilibrio, herramienta para la toma de decisiones. Sucursal 6971 BANDEC. Holguín

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  • Zoraida María Peña Paneque Valdivié Mena

Abstract

Grande es la vorágine de los directivos en nuestras instituciones financieras, el tiempo es una variable que hay que saber administrar bien, por lo que el presente trabajo pone en manos de los directivos, una herramienta de fácil cálculo (Punto de Equilibrio) que permite evaluar de forma certera el comportamiento de las variables: Costo, Ingresos y niveles de Venta, permitiéndoles trazar estrategias a partir de los resultados obtenidos. Consta de dos partes, primeramente se valoran los aspectos teóricos que permiten un mejor entendimiento sobre el tema abordado y a continuación se valora con un ejemplo práctico, el cálculo y evaluación de la herramienta que se propone utilizar, seguidamente las conclusiones, recomendaciones y los anexos que permiten visualizar la representación gráfica del análisis.

Suggested Citation

  • Zoraida María Peña Paneque Valdivié Mena, 2019. "Calculo del punto de equilibrio, herramienta para la toma de decisiones. Sucursal 6971 BANDEC. Holguín," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 260, october.
    • Handle: RePEc:erv:observ:y:2019:i:260:43
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