Actualización del análisis de costos y del punto de equilibrio de una empresa de servicios de instalación eléctrica para vivienda multifamiliar nueva, del tipo mediana, en Colombia, con sede en Bogotá

Abstract

In this research, a cost updating process is developed for a medium-sized organization, in order to establish the balance point of this current operating level. Enterprise is dedicated to the provision of electrical installation services in new multi-family housing. This analysis constitutes a benchmark for organizations of its type, which require considerable investments and the integration of qualified human talent, so, it is helpful to prevent financial risks through instruments such as price estimation that is part of this study. Methodologically, to measure incomes, according to prices and quantities, a sample of products already made in the context of a prototype company is used. At the same time, costs are determined through conventional cost accounting budgeting, based on the production process. It concludes with financial recommendations to optimize the operation.