Browsing by Author "Pérez Villafuerte, Piedad Anabel"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Análisis del punto de equilibrio en la determinación de precios en el sector gastronómico en la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-01) Pérez Villafuerte, Piedad Anabel; DT - Mantilla Falcón, Luis Marcelo
    In a competitive world and many demands, the restaurant industry is no exception, must therefore apply planning tools, financial, aimed at determining selling prices, which will allow optimization of resources and generation of profitability for sustainable development. This research is aimed to know about the analysis of breakeven pricing in the gastronomic sector Ambato Canton, and its order to determine the influence with the application of this tool in the selling price in this kind of business . To meet this end, the research was conducted using the methodology based on a documentary and field study, using surveys to a representative of the hospitality industry of the city of Ambato group, chosen through a random cluster sampling, obtaining information first hand As a result of this research work, it was identified that the analysis of the equilibrium point does not affect the determination of the sale price, its applicability in this business is very small, being a characteristic of the sector, set empirically, without consider technical and analytical parameters to avail themselves of this tool to determine the minimum turnover for the business will not miss win.The administration of most of the premises is based on personal or family experience and with little economic investment. The selling price in gastronomic businesses is affected by the peculiarity of working with resources, which are mostly perishable and the costs incurred must be correctly and timely valued. The periodicity in fixing prices is on average monthly and depends on factors such as: the increase in production costs, competition and the search for new customers.