盈亏平衡点及其对教育机构利润规划的影响:2022 年在秘鲁利马开展的一项研究

Q2 Arts and Humanities Academic Journal of Interdisciplinary Studies Pub Date : 2024-05-05 DOI:10.36941/ajis-2024-0082
Víctor Hugo Fernández-Bedoya, Josefina Amanda Suyo-Vega, Mónica Elisa Meneses-la-Riva, Rosario Violeta Grijalva-Salazar
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引用次数: 0

摘要

盈亏平衡点是一种分析组织中成本、数量和利润之间关系的技术,它使组织管理者能够快速、经济地了解公司为不产生亏损而必须销售的最小单位或数量,从而使他们能够规划利润。由于 Sars-Cov-2(COVID-19 病毒)引起的大流行,虚拟教学开始流行起来,这为许多教师开始教授课程提供了机会;随着时间的推移,这些企业家在做出与开设现有课程的新部分或实施新的学习计划相关的决策时,开始关注盈亏平衡点的重要性。本研究旨在确定盈亏平衡点对 2022 年利马教育机构利润规划的影响。假设是:盈亏平衡点对 2022 年利马教育机构的利润规划有影响。通过应用类型、解释水平、非实验和横截面设计的定量研究方法,收集了 91 名在虚拟平台上开展教学活动的企业家的数据。研究结果证实,在这种情况下,盈亏平衡点的计算对利润规划有影响,其建模公式如下:利润规划=0.101+0.979 x 盈亏平衡点。 收到:接收日期:2023 年 11 月 20 日 / 接受日期:2024 年 4 月 24 日 / 发表日期:2024 年 5 月 5 日
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Break-Even Point and its Impact on Profit Planning in Educational Institutions: A Study Conducted in Lima, Peru, 2022
The break-even point is a technique for analyzing the relationship between costs, volumes and profits in organizations, which allows their managers to know quickly and economically the minimum units or amounts that their companies must sell in order not to generate losses, thus allowing them to plan their profits. Due to the pandemic caused by the Sars-Cov-2 (COVID-19 virus), virtual teaching became popular, which served as an opportunity for many teachers to start teaching courses; with time, these entrepreneurs paid attention to the importance of the break-even point for making decisions related to the opening of new sections of existing courses, or the implementation of new study programs. The objective of this study was to determine the impact of the break-even point in profit planning in educational institutions in Lima, 2022. The hypothesis was: the break-even point has an impact on profit planning in educational institutions in Lima, 2022. Through a quantitative approach study, applied type, explanatory level, non-experimental and cross-sectional design, data was collected from 91 entrepreneurs who carried out teaching activities on virtual platforms. The results obtained confirmed the influence of the break-even point calculation on profit planning in this context, modeling it with the following formula: profit planning=0.101+0.979 x break-even point.   Received: 20 November 2023 / Accepted: 24 April 2024 / Published: 5 May 2024
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来源期刊
Academic Journal of Interdisciplinary Studies
Academic Journal of Interdisciplinary Studies Social Sciences-Social Sciences (all)
CiteScore
1.50
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0.00%
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171
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