Break-even point
DOI:
https://doi.org/10.32870/myn.vi48.7690Keywords:
financial indicator, economic indicator, break-even pointAbstract
The break-even point is one of the most used tools when carrying out financial analysis in order to make the most appropriate business decisions, the calculation and result of this tool is used to determine the economic amount in sales and the volume of units of products or necessary services to cover operating expenses and variable costs, showing its result that there is no profit or loss in the business activity, thus achieving the operating break-even pointReferences
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Hess, H. (1903). Manufacturing: Capital, Cost, Profit and Dividends. Engineering Magazine, 1, 892-898.
INEGI. (2022). Banco de Información Económica. Mexico: Instituto Nacional de Geografía y Estadística. Link: http://www.inegi.org.mx/sistemas/bie/
Knoeppel, C., & Seybold, E. (1937). Managing for profit: working methods for profit planning and control. McGraw-Hill
Rautenstrauch, W. (1930). The successful control of profits. New York: Forbes
Satya P., & Deshpande, J. (1982). Break-Even Point. Economic and Political Weekly, 17(48), 123–128.
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Copyright (c) 2023 Juan Gaytán Cortés
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Mercados y Negocios by Department of Mercadotecnia y Negocios Internacionales. University of Guadalajara is licensed under a License Creative Commons Attribution-NonCommercial 4.0 International.
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