Aplicación sobre hojas de cálculo para la determinación de puntos de equilibrio económico basados en la regresión lineal.

Abstract

The objective of the research developed was to implement spreadsheet applications for the determination of balance points based on linear regression. The research design was non-experimental, descriptive, documentary and propositional; therefore, there is no population, nor sample. Likewise, the research approach is qualitative and the level is descriptive. In general, we can indicate that the result to be achieved was the implementation of spreadsheet applications for the determination of balance points based on linear regression, with calculations and procedures totally transparent for the financial user, and that this is consequently only Focus on interpretation, analysis and financial decision making. Regarding the conclusions, it can be indicated first that the implementation of spreadsheet applications for the determination of balance points based on linear regression must be based on a consistent and coherent historical database. Secondly, to automate the process of calculating the economic equilibrium point, we have worked with the linear regression technique, implemented through the trend line options. It was also possible to conclude that to optimize the calculation, a scatter graph (for both supply and demand) has been implemented based on the data, adding a trend line. To conclude, indicate that the high level of automation of the functions, formulas and tools used guarantee precision.