MODEL POINT OF BALANCE IN DECISION -MAKING

Descripción del Articulo

Every company develops between two markets : suppliers and consumers; is responsible for transforming inputs into outputs , generating added value to justify the investment. The cost structure and expenses during the operation of the company allows to view, in a defined market, minimal effort is nee...

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Detalles Bibliográficos
Autor: Santos Jiménez, Néstor
Formato: artículo
Fecha de Publicación:1999
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/6515
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6515
Nivel de acceso:acceso abierto
Materia:breakeven model
decision-making
modelo de punto de equilibrio
toma de decisiones
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spelling MODEL POINT OF BALANCE IN DECISION -MAKINGMODELO DE PUNTO DE EQUILIBRIO EN LA TOMA DE DECISIONESSantos Jiménez, Néstorbreakeven modeldecision-makingmodelo de punto de equilibriotoma de decisionesEvery company develops between two markets : suppliers and consumers; is responsible for transforming inputs into outputs , generating added value to justify the investment. The cost structure and expenses during the operation of the company allows to view, in a defined market, minimal effort is needed to develop to cover this effort , so that any additional production will be a monetary gain. This minimum level is the equilibrium point, which depends on the cost of inputs and the sale price of the products.The effect of variation of the factors that determine the equilibrium point is not uniform, depends on the structure of costs and expenses and variable contribution margin per unit , the sensitivity of the equilibrium volume facilitates prioritization decisions that the company must take into appropriate and timely manner.Toda empresa se desenvuelve entre dos mercados: de proveedores y de consumidores; se encarga de transformar insumos en productos, generando valor agregado que justifique la inversión realizada. La estructura de costos y gastos durante la operación de la empresa permite visualizar, en un mercado definido, el esfuerzo mínimo que es necesario desarrollar para cubrir dicho esfuerzo, de modo que toda producción adicional constituirá una ganancia monetaria. Dicho nivel mínimo es el punto de equilibrio, el cual depende del costo de los insumos y el precio de venta de los productos. El efecto de la variación de los factores que determinan el punto de equilibrio no es uniforme, depende de la estructura de costos y gastos y del margen de contribución variable unitario, la sensibilidad del volumen de equilibrio facilita priorizar las decisiones que la empresa debe tomar en forma adecuada y oportuna.Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos1999-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/651510.15381/idata.v2i2.6515Industrial Data; Vol. 2 No. 2 (1999); 2-6Industrial Data; Vol. 2 Núm. 2 (1999); 2-61810-99931560-9146reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6515/5747Derechos de autor 1999 Néstor Santos Jiménezhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/65152020-06-08T18:26:02Z
dc.title.none.fl_str_mv MODEL POINT OF BALANCE IN DECISION -MAKING
MODELO DE PUNTO DE EQUILIBRIO EN LA TOMA DE DECISIONES
title MODEL POINT OF BALANCE IN DECISION -MAKING
spellingShingle MODEL POINT OF BALANCE IN DECISION -MAKING
Santos Jiménez, Néstor
breakeven model
decision-making
modelo de punto de equilibrio
toma de decisiones
title_short MODEL POINT OF BALANCE IN DECISION -MAKING
title_full MODEL POINT OF BALANCE IN DECISION -MAKING
title_fullStr MODEL POINT OF BALANCE IN DECISION -MAKING
title_full_unstemmed MODEL POINT OF BALANCE IN DECISION -MAKING
title_sort MODEL POINT OF BALANCE IN DECISION -MAKING
dc.creator.none.fl_str_mv Santos Jiménez, Néstor
author Santos Jiménez, Néstor
author_facet Santos Jiménez, Néstor
author_role author
dc.subject.none.fl_str_mv breakeven model
decision-making
modelo de punto de equilibrio
toma de decisiones
topic breakeven model
decision-making
modelo de punto de equilibrio
toma de decisiones
description Every company develops between two markets : suppliers and consumers; is responsible for transforming inputs into outputs , generating added value to justify the investment. The cost structure and expenses during the operation of the company allows to view, in a defined market, minimal effort is needed to develop to cover this effort , so that any additional production will be a monetary gain. This minimum level is the equilibrium point, which depends on the cost of inputs and the sale price of the products.The effect of variation of the factors that determine the equilibrium point is not uniform, depends on the structure of costs and expenses and variable contribution margin per unit , the sensitivity of the equilibrium volume facilitates prioritization decisions that the company must take into appropriate and timely manner.
publishDate 1999
dc.date.none.fl_str_mv 1999-12-31
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6515
10.15381/idata.v2i2.6515
url https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6515
identifier_str_mv 10.15381/idata.v2i2.6515
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6515/5747
dc.rights.none.fl_str_mv Derechos de autor 1999 Néstor Santos Jiménez
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 1999 Néstor Santos Jiménez
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos
publisher.none.fl_str_mv Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos
dc.source.none.fl_str_mv Industrial Data; Vol. 2 No. 2 (1999); 2-6
Industrial Data; Vol. 2 Núm. 2 (1999); 2-6
1810-9993
1560-9146
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.936249
MODEL POINT OF BALANCE IN DECISION -MAKING
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