Determinación y análisis de costos y del punto de equilibrio del teatro “Carlos Cueva Tamariz” ubicado en la ciudad de Cuenca, en los periodos del 2018 al 2020 y sus efectos frente el Covid - 19

Abstract

In the present degree work, whose theme is "Determination and Analysis of Costs and the Balance Point of the Theater "Carlos Cueva Tamariz" Located in the City of Cuenca, in the Periods from 2018 to 2020 and its Effects Against Covid - 19 " ,keeping in mind that the costs, expenses, income and balance point is essential to carry out a correct accounting management, all these items have been analyzed in a very discrete way, with the purpose of providing a clear and concrete vision of the activities accountants. To do this, we have worked with descriptive research with a qualitative, quantitative and analytical approach. The content of this work is broken down by chapters, finding in each of them, the following: in the first chapter the entity under study is disclosed, in the second chapter the theoretical framework, the third deals with the development and application of costs, breakeven point, effects of Covid - 19 and in the fourth and last chapter the conclusions are established and the specific and appropriate recommendations are described. Finally, it is obtained as a result of the work, that the income of the Theater does not cover the costs and expenses; meaning that the rental prices do not cover the costs and expenses of the activity, so they are not adequate for the number of events that take place. Due to this, it is recommended to reconsider the rental prices, in addition, that the amount of money meant for the cleaning service be managed in a better way and urgently