The advanced break-even point (APB): a tool to ensure business sustainability
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2022v20n37.9571Keywords:
break-even point, entrepreneurs, investors, new company, sales, sustainabilityAbstract
The financial sustainability of companies depends on their ability to generate value, that is, profits, performance above the rate of return and positive free cash flow, so that their sales must exceed the break-even point units, based on this for set sales goals, so it must be correctly calculated. For this purpose, the advanced equilibrium point model (Pea) is presented, which corrects the defects of the traditional model. It was built by investigating the entrepreneurial capacity in Colombia, through the logit method, observing the success or failure of the projects financed during 2006-2017 by the Emprender Fund. The Pea is aimed at correcting and replacing the traditional model, ensuring business sustainability and development.
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