{"id":8674,"date":"2024-07-29T16:01:25","date_gmt":"2024-07-29T14:01:25","guid":{"rendered":"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/?p=8674"},"modified":"2024-07-29T16:01:31","modified_gmt":"2024-07-29T14:01:31","slug":"break-event-point","status":"publish","type":"post","link":"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/break-event-point","title":{"rendered":"\u00bfQu\u00e9 es el break event point o punto de equilibrio?"},"content":{"rendered":"\n<p>En este art\u00edculo vamos a abordar un factor clave en la gesti\u00f3n empresarial, el <strong>punto de equilibrio o break event point.<\/strong><\/p>\n<p>El <strong>break event point<\/strong> hace referencia al nivel de ventas necesario para que una empresa comience a ser rentable, es decir, el volumen de ventas que minimiza los costes de producci\u00f3n.<\/p>\n<p>Este indicador financiero es crucial para cualquier empresa que permite determinar la <strong>viabilidad econ\u00f3mica<\/strong> de una empresa o negocio.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/break-event-point\/#%C2%BFComo_se_calcula_el_Break_Event_Point\" title=\"\u00bfC\u00f3mo se calcula el Break Event Point?\">\u00bfC\u00f3mo se calcula el Break Event Point?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/break-event-point\/#Ejemplo_practico\" title=\"Ejemplo pr\u00e1ctico\">Ejemplo pr\u00e1ctico<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/break-event-point\/#Ventajas_e_inconvenientes\" title=\"Ventajas e inconvenientes\">Ventajas e inconvenientes<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/break-event-point\/#Principales_ventajas_del_break_event_point\" title=\"Principales ventajas del break event point\">Principales ventajas del break event point<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/break-event-point\/#Principales_desventajas_del_break_event_point\" title=\"Principales desventajas del break event point\">Principales desventajas del break event point<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%C2%BFComo_se_calcula_el_Break_Event_Point\"><\/span><strong>\u00bfC\u00f3mo se calcula el Break Event Point?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Para calcular el<strong> Break Event Point<\/strong> necesitamos conocer todos los costes a los que se enfrenta una empresa en su ciclo productivo, siendo estos:<\/p>\n<ul>\n<li><strong>Costes fijos<\/strong>: Aquellos que son independientes del nivel de producci\u00f3n, por ejemplo, los salarios o los gastos por alquiler de un local o nave.<\/li>\n<li><strong>Costes variables<\/strong>: Aquellos \u00edntimamente relacionados con la producci\u00f3n, por ejemplo, el coste energ\u00e9tico o la materia prima.<\/li>\n<\/ul>\n<p>Por tanto, con estos datos, podemos obtener el punto de equilibrio para un determinado volumen de ingresos.<\/p>\n<p>La f\u00f3rmula matem\u00e1tica ser\u00eda:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8681 size-full\" src=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/files\/2024\/07\/calcular-break-point.jpg\" alt=\"calcular-break-point\" width=\"717\" height=\"101\" srcset=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/files\/2024\/07\/calcular-break-point.jpg 717w, https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/files\/2024\/07\/calcular-break-point-600x85.jpg 600w\" sizes=\"(max-width: 717px) 100vw, 717px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ejemplo_practico\"><\/span><strong>Ejemplo pr\u00e1ctico<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Imaginemos que una panader\u00eda tiene un coste de producci\u00f3n de<strong> 0,80\u202f\u20ac\u00a0 por unidad<\/strong> en concepto de harina, levadura, electricidad, etc. Por otro lado, asume <strong>2.000\u202f\u20ac mensuales<\/strong> por el coste del alquiler del local y de personal.<\/p>\n<p>Por tanto, tenemos que:<\/p>\n<ul>\n<li><strong>Costes fijos: 2.000\u202f\u20ac<\/strong><\/li>\n<li><strong>Costes variables= 0,80\u202f\u20ac<\/strong><\/li>\n<\/ul>\n<p>\u00bfCu\u00e1ntas barras de pan deber\u00edan venderse para alcanzar el Break Event Point?<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8682 size-full aligncenter\" src=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/files\/2024\/07\/ventajas-break-point.jpg\" alt=\"Ventajas Break Point\" width=\"729\" height=\"79\" srcset=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/files\/2024\/07\/ventajas-break-point.jpg 729w, https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/files\/2024\/07\/ventajas-break-point-600x65.jpg 600w, https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/files\/2024\/07\/ventajas-break-point-720x79.jpg 720w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><\/p>\n<p>Podemos concluir, por tanto, que:<\/p>\n<ul>\n<li>Si las ventas de la panader\u00eda son <strong>inferiores a 1.667 unidades<\/strong>, estar\u00eda obteniendo <strong>p\u00e9rdidas.<\/strong><\/li>\n<li>Si las ventas de la panader\u00eda <strong>son iguales a 1.667 unidades<\/strong>, <strong>no gana ni pierde<\/strong> dinero.<\/li>\n<li>Si las ventas de la panader\u00eda son <strong>superiores a 1.667 unidades<\/strong>, estar\u00eda obteniendo <strong>beneficios.<\/strong><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ventajas_e_inconvenientes\"><\/span><strong>Ventajas e inconvenientes <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Visto el ejemplo, podemos ver que el c\u00e1lculo e interpretaci\u00f3n de este indicador es muy sencillo, pero por eso mismo tambi\u00e9n, presenta una serie de inconvenientes a tener en cuenta.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Principales_ventajas_del_break_event_point\"><\/span><strong>Principales ventajas del break event point<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Permite la <strong>planificaci\u00f3n<\/strong> y facilita la toma de decisiones.<\/li>\n<li>Permite <strong>evaluar la viabilidad<\/strong> de un negocio.<\/li>\n<li>Proporciona informaci\u00f3n \u00fatil para la <strong>fijaci\u00f3n de precios<\/strong>.<\/li>\n<li>Ayuda a <strong>gestionar los costes<\/strong> fijos y variables.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Principales_desventajas_del_break_event_point\"><\/span><strong>Principales desventajas del break event point<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Este indicador es <strong>muy est\u00e1tico<\/strong>, por lo que en mercados din\u00e1micos puede llevar a tomas de decisiones err\u00f3neas.<\/li>\n<li><strong>No tiene en cuenta la capacidad real de <a href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/takt-time\/\" target=\"_blank\" rel=\"noopener\">producci\u00f3n<\/a><\/strong>, por lo que puede haber errores en las estimaciones.<\/li>\n<li><strong>Tampoco considera la calidad del producto u otros aspectos intangibles<\/strong> que puedan afectar al valor del producto, por lo que puede ser inviable alcanzar el nivel de producci\u00f3n de un producto concreto.<\/li>\n<\/ul>\n<p>Adem\u00e1s, su aplicaci\u00f3n tambi\u00e9n puede verse limitada por la actividad o sector empresarial:<\/p>\n<ul>\n<li><strong>En las empresas de servicios<\/strong> no puede asignarse un coste por unidad de producci\u00f3n, lo que dificulta su c\u00e1lculo y aplicaci\u00f3n.<\/li>\n<li><strong>Empresas que realizan productos bajo pedido<\/strong> con caracter\u00edsticas espec\u00edficas para los clientes, la asignaci\u00f3n de costes de producci\u00f3n puede variar.<\/li>\n<\/ul>\n<p>Por tanto, podemos concluir que el punto de equilibrio o break event point es un <strong>indicador crucial para cualquier empresa<\/strong>, pero debe adaptarse a las caracter\u00edsticas de cada sector y al contexto econ\u00f3mico.<\/p>\n<p>Si te apasiona la <strong>gesti\u00f3n empresarial, las finanzas, o la bolsa,<\/strong> no dudes en echarle un vistazo a nuestro cat\u00e1logo formativo y <strong>comienza a formarte<\/strong> de la mano de los mejores profesionales.<\/p>\n<p>Formaci\u00f3n recomendada: <strong><a href=\"https:\/\/www.inesem.es\/Master-En-Bolsa-Y-Trading-En-Mercados-Financieros\" target=\"_blank\" rel=\"noopener\">M\u00e1ster en Bolsa y Trading en Mercados Financieros + Certificaci\u00f3n MIFID II<\/a><\/strong> <br \/><br \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En Break Event Point o punto de equilibrio es un indicador financiero clave para la \u00f3ptima gesti\u00f3n empresarial<\/p>\n","protected":false},"author":91920,"featured_media":8688,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115],"class_list":["post-8674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finanzas-y-contabilidad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfQu\u00e9 es el break event point o punto de equilibrio?<\/title>\n<meta name=\"description\" content=\"En Break Event Point o punto de equilibrio es un indicador financiero clave para la \u00f3ptima gesti\u00f3n empresarial\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/break-event-point\" \/>\n<meta property=\"og:locale\" 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