Citas bibligráficas
Salas, W., Ciprian, M. (2023). Punto de equilibrio y la utilidad en el restaurante de carnes El Gaucho en un aforo del 30% - Wanchaq - periodo 2020 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/6307
Salas, W., Ciprian, M. Punto de equilibrio y la utilidad en el restaurante de carnes El Gaucho en un aforo del 30% - Wanchaq - periodo 2020 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/6307
@misc{renati/25917,
title = "Punto de equilibrio y la utilidad en el restaurante de carnes El Gaucho en un aforo del 30% - Wanchaq - periodo 2020",
author = "Ciprian Moscoso, Melanie Sharmely",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
This scientific research work was developed on the application of managerial costs and the use of the multi-product breakeven tool to determine and establish the level where the El Gaucho grill restaurant reaches a level of food services where no It wins but it does not lose either, in circumstances where the legal regulations imposed a capacity of only 30%, in this sense, the information processing requires and demands that there be a thorough knowledge and establishment of the fixed costs and also of the variable costs. (chapters I and III). The problem under investigation is considered to be based on the theory of the managerial costs technique, said chosen costs respond to the need to have information that shows how the cost behaves with respect to the volume of production, for this purpose it is necessary to understand that the set of treaties, approaches, cost systems, etc., are referred in this sense to knowing and then applying the concepts, developing the tools and finally interpreting the results that are reached. (Chapter II). The results that have been reached in this research are duly supported and based on the different roles and instruments that have been applied for the collection of primary and secondary information, meaning that these instruments applied, among others, were the following: 1) surveys, 2) interviews, 3) data analysis, which have a set of data that has been duly processed, analyzed and interpreted. (Chapter IV). It is concluded that the identification of fixed and variable costs, from the managerial point of view, has allowed the establishment of results that are very revealing and of interest to the owners of El Gaucho, which will help them make appropriate decisions. (Chapter V)
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