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