<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2477-8850</journal-id>
<journal-title><![CDATA[Siembra ]]></journal-title>
<abbrev-journal-title><![CDATA[Siembra]]></abbrev-journal-title>
<issn>2477-8850</issn>
<publisher>
<publisher-name><![CDATA[Universidad Central del Ecuador]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2477-88502018000100097</article-id>
<article-id pub-id-type="doi">10.29166/siembra.v5i1.1430</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Modelo costo - volumen - utilidad aplicado al turismo alternativo, segmento ciclismo de aventura, en Ecuador]]></article-title>
<article-title xml:lang=""><![CDATA[Cost - volume - utility model applied to alternative tourism, segment adventure cycling, in Equator]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tapia N.]]></surname>
<given-names><![CDATA[Fabián]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gavilánez G]]></surname>
<given-names><![CDATA[Annie]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Guerra P.]]></surname>
<given-names><![CDATA[Tatiana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Urbina M]]></surname>
<given-names><![CDATA[Bryan]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Elsa Tapia C.]]></surname>
<given-names><![CDATA[Elsa]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Central del Ecuador  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Central del Ecuador  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Central del Ecuador  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Central del Ecuador  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af5">
<institution><![CDATA[,Escuela Superior Politécnica de Chimborazo.  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>5</volume>
<numero>1</numero>
<fpage>97</fpage>
<lpage>104</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S2477-88502018000100097&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S2477-88502018000100097&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S2477-88502018000100097&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Con los datos de una encuesta realizada en los principales destinos turísticos de aventura, este trabajo analiza al turismo alternativo y su modalidad del ciclismo de aventura a través del modelo costo &#8211; volumen &#8211; utilidad, con sus componentes margen de contribución y punto de equilibrio para determinar los elementos del ingreso, la sensibilidad del ingreso y el umbral de rentabilidad. Se determinó que, por cada dólar de venta, éste está compuesto por 0,3 centavos de costo variable, 0,39 centavos de costo fijo y 0,31 centavos de utilidad, sin considerar impuestos. También se determinó que la sensibilidad del ingreso alcanza un 44% para abrir el umbral de rentabilidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Turismo alternativo]]></kwd>
<kwd lng="es"><![CDATA[ciclismo de aventura]]></kwd>
<kwd lng="es"><![CDATA[modelo costo &#8211; volumen &#8211; utilidad]]></kwd>
<kwd lng="en"><![CDATA[Alternative tourism]]></kwd>
<kwd lng="en"><![CDATA[adventure cycling]]></kwd>
<kwd lng="en"><![CDATA[cost - volume - utility model]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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