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Punto de equilibrio y apalancamiento

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Conceptos de costos y apalancamiento

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Punto de equilibrio y apalancamiento
 

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Punto de equilibrio y apalancamientoOnline version

Conceptos de costos y apalancamiento

by Juan Carlos Henao Henao
1

El punto de equilibrio se define como Punto de equilibrio = Costos / ( Precio - ) . Este umbral indica cuántas unidades se deben vender para cubrir todos los gastos , sin obtener ni pérdida . Además , el grado de apalancamiento operativo depende de costos ; cuanto mayor es la proporción de costos fijos en la estructura , mayor es la sensibilidad de la a cambios en ventas . Por otro lado , el apalancamiento financiero surge por uso de y afecta el riesgo global de la .

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