Metodología para mejorar la rentabilidad basada en el punto de equilibrio: propuesta para una empresa en el sector construcción de Perú
Journal Title: REVISTA DE ANÁLISIS ECONÓMICO Y FINANCIERO - Year 2022, Vol 5, Issue 1
Abstract
The objective of the research work is to design a methodological proposal based on the breakeven point to improve the profitability of the Nieva York EIRL company, located in the Amazon region, leading to an economic and financial analysis in which it allowed to know that the year 2018 had excellent results in profitability (ROA and ROE), the entire structure of fixed and variable costs and contribution margins for a construction company was also developed because the formula to be used in the design is the break-even point based on the profit margin. contribution. The hypothesis of this study, if the methodological proposal design based on the break-even point is applied, will improve the profitability of the company Nieva York EIRL, it was validated through the measurement instrument. It should be noted that the final product of this work is the proposal design based on the break-even point for both the Nieva York EIRL company and for other companies that are dedicated to the construction sector in the department of Amazonas or another region of the country. as long as it has similar characteristics to the evaluated company.
Authors and Affiliations
Jheimmy Grace Arevalo Altamirano, Jose Luis Carranza García
Keywords
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- EP ID EP700782
- DOI https://doi.org/10.24265/raef.2022.v5n1.47
- Views 68
- Downloads 0
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