Bibliographic citations
Alva, K., Rios, Y. (2019). Análisis de estrategias mediante el modelo costo volumen utilidad para mejorar la rentabilidad del consorcio educativo Gamaliel S. A. C. Trujillo 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21330
Alva, K., Rios, Y. Análisis de estrategias mediante el modelo costo volumen utilidad para mejorar la rentabilidad del consorcio educativo Gamaliel S. A. C. Trujillo 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21330
@misc{renati/402912,
title = "Análisis de estrategias mediante el modelo costo volumen utilidad para mejorar la rentabilidad del consorcio educativo Gamaliel S. A. C. Trujillo 2018",
author = "Rios Rubio, Yene Sandy",
publisher = "Universidad Privada del Norte",
year = "2019"
}
This research work named Analysis of strategies using the cost – volume – utility model to improve the profitability of the Consorcio Educativo Gamaliel S.A.C. Trujillo 2018, has been elaborated with the purpose of carrying out an analysis of the costs incurred by the company, provider of educational services, by means of the model of cost – volume - utility, as well as the analysis of the equilibrium point; and from that to propose strategies, which are focused in the costs and as much as the sale price, that allow to improve the profitability of the company. Obtained the results of the costs analysis using the cost – volume – utility model, three strategies were proposed to improve the profitability, two of them are focused on reducing fixed costs through of a new hiring of auxiliary staff and cleaning staff, and another strategy focused on the increase in the pension price and an increase in the sales expenses due to a school package provided for all the registered students. The result of the three strategies are favorable for the company, being one of them of great impact. The study concludes that to carry out a correct analysis of the costs using a tool of costing such as cost – volume – utility model, that allows a better vision of how the company works and based on what cost it might get profits. Once that the costs are controlled, measured and classified, decisions can be taken based on the strategies that the company wants to propose.
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