Companies want to get profits to expand, but not all of them because owners are unaware of management tools, they do not plan for profits, and therefore cause them to ignore their true profit, assuming that everything is going well in their company because of the presence of cash; also causes that when changes occur in their sales and costs do not know to face them and soon disappear. This research aims to demonstrate that Cost-Volume-Utility allows the company Miguel Grau Academy dedicated to the provision of educational services of preuniversity preparation, to maintain the utility planned against any change in sales volume, sale price, its fixed costs and variable costs. When starting the analysis of the situation of the company, it was determined that the Miguel Grau Academy, does not have a correct control of their income and costs, did not classify their costs in fixed and variable...