Resumo

TAPIA N., Fabián et al. Modelo costo - volumen - utilidad aplicado al turismo alternativo, segmento ciclismo de aventura, en Ecuador. Siembra [online]. 2018, vol.5, n.1, pp.97-104. ISSN 2477-8850.  https://doi.org/10.29166/siembra.v5i1.1430.

The data process of the survey was conducted in the main tourist destinations of adventure. This work analyzed alternative tourism and its modality of adventure cycling through the cost, volume and utility model. The contribution components were margin and equilibrium point to determine the elements of income, the sensitivity of income and the threshold of profitability. As result, was determined that for each dollar of sale it is composed of 0.3 cents of variable cost. The fixed cost was 0.39 cents and 0.31 cents of utility included taxes. It was also determined that the sensitivity of income reaches 44% to open the threshold of profitability.

Palavras-chave : Alternative tourism; adventure cycling; cost - volume - utility model.

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