The study that appears, shows the application of the technique of point of tourist balance unproducto, the intention is to determine the amount of pax and the amount of necessary sales from which the operation delproducto offers utilities.
Excellent or the novel thing of work appears from the own conception delproducto tourist at issue, because from her two possible variants of obtaining of level of activity are derived not to obtain loss and from which are obtained utilities in the business.
The reached result can constitute a methodology of application in other areas of the tourist activity, essentially in which talks about the tourist recreation. On the other hand, although it does not deepen in the design form delproducto, it offers important elements for his elaboration, consequently can be a valuable aid for those specialists who must approach such persistence.
Introduction
The tourism like industry is a phenomenon that has acquired a dynamic flood in the international economy, for many countries constitutes its fundamental, generating activity of income, use and development. This fact is meaning that the tourist companies advance towards a much more professional way, in that each detail counts. Tourist ElProducto, constitutes an important factor at the time of selecting a tourist destiny.
The companies must design attractive and memorable experiences deliberately. Nowadays, the newness is in designing experiences on purpose ensartando tracks of systematic form to add to value alproducto or service that we made, of way to provide to the client a experience to him that surpasses the expectations that jointly bring with their desires and needs.
Teatralizar the experience does not mean to falsify the culture or history. A tourist destiny of success, will have to supply inserted memorable experiences in a supply of authenticity. It is here where is the challenge of the destinies that want the future in competing in the market of cultural tourism, historical and of nature.
However, in the Tourist design delProducto, besides the aspects referred to tourist marketing, is not due to stop contemplating two fundamental aspects:
1. The considerations in relation to the form of Tourist financing delProducto that is designed.
2. The viability of the operation, that is to say, if elproducto designed will be able to offer the utilities that are expected.
These two aspects are excellent for the decision making de on the part of the investors, that is to say, that one person or people who will offer the financing to put in operation the ideas that shape in the design delproducto.
The fundamental intention of this study concentrates in the second of the aspects before set out, that is to say, the determination of moment as of which the Tourist operation delProducto will offer utilities.
For the realized study an analysis became of the general to the individual like method of fundamental investigation. This is demonstrated in the used structure, which includes four chapters, being the first this introduction.
The second chapter approaches the tourist conception delproducto, and within this it becomes a general characterization of the same, describing the elements integrate that it, as well as a brief analysis of the demand delproducto.
Later, in the third chapter a theoretical founding of the technique of Point of Balance appears, the one that will be used in the determination of sale level (amount of pax) from which will obtain utilities. This technique is of extreme importance in the financial planning, in defines the typology of the costs that integrate their calculation.
In the fourth chapter the methodology for the application settles down this technique alproducto at issue, observing in the same, aspects of extreme interest by the singularity of case.
Emphasis in the calculation becomes of the variable costs and fixed costs. In addition the necessity is demonstrated through real data to monitor and to fit the information.
In the end by the interesting thing that is the investigation, the main conclusions and recommendations of work are exposed.
The authors consider that independent of the questions that can provoke this application, she constitutes an element of reference for similar works in this field.
Conception of Tourist Product
The new tourist habits indicate that the present travellers more are interested in the experiences that by the destiny. They look for sensations, diversion, evasion and security, and its preoccupation is: what I will do. It is necessary to offer more than a tuna natural landscape, amiable people and wonderful beaches. Teatralizar the experience will be the key of success, in which each company will have to constitute itself in theater, where their services are the scene where their workers act all, involving to the clients in a memorable experience.
Objectives
To design? Tourist product that contributes to harness the tourism of the locality.
To contribute to the operation of? natural beauties of a planned and organized way.
To present? own elements of the culture of the locality.
To diversify? supplies with new Tourist Products, besides the net gastronomical ones.
To create? a Tourist Product that contributes to satisfy the unsatisfied needs with the tourists who visit the locality.
To present/display to the tourist a new product of nature.
To offer a route animated by a professional exquisite knowledge of each detail of history of place.
To contribute to the obtaining of majors? income and utilities that facilitate the fulfillment of the economic plans.
Unsatisfied needs of the settlers and tourists who visit the locality
To observe the flora and the typical fauna of the region?
To realize strolls by? the Ariguanabo River.
To know elements that identify the culture of? place.
To be in direct bonding with the nature.?
To know? own cooking customs of the locality.
In order to guarantee the quality of product one worked in the securing of aspects such as:
That the tourist feels safe in the route.
That the boat? safe with comfort and good technical state.
Use of an entertainer with stop? professionalism degree.
That the route is interesting, to exceed? the expectations of client.
To realize gastronomical supplies? with quality products.
To fulfill all the requirements of the norms of? operation of nautical equipment.
To fulfill the established thing in the Law of? Environment.
To fulfill the regulations for the means operation? navigations.
To fulfill the established thing by the First House of group? enterprise in the manuals of procedures of the nautical activity
“Stroll by the Ariguanabo river”
Modality
Tourist product of nature
Eco-tourism
Concept
Tourist product to satisfy the needs with groups interested in the contact with the nature, to know history of place and to sail by crystalline waters of Ariguanabo River.
Route
The route begins in the wharf of Point Nautical located in the gastronomical installation that owns the company and that names “the River”, it will be realized with a guide who explains history of town and its close relation with this River so appreciated by his legend and crystalline waters, is sailed around 10 km.
The tourist will see in his shores a wooded mount vegetation of galleries with the presence of multiple species of the Real flora and the fauna like Las Palmas, majestic the Ceibas, the Almacigo, the Carob tree, the Ocuje, the Pasanegro, the Jatia, the Liana, the Curujeyes and abundant species of orchids of I generate endemic Cuban, the fauna is represented by the Jutía, smart, songbirds like the Tomeguín de the Earth, the Sinsonte, the Guario. When advancing by the heart of River besides the benefit of a landscape of singular beauty presents will become the different steps and bridges, the mysteries of their caves and will be able to be visited a small grotto that is located to little meters of its margins.
Also the water crystallines and mighty eyes are observed that are those that gives life him, throughout feeds and maintains the permanence of the same the year, between most mighty we found: “The Eye of Water”, “Water Eye the Guerrero” and “Water Eye the Catalan”.
During the stroll in the boat the interested ones will be able to make photos and videos, also will have the option to enjoy different gastronomical supplies like juice, refreshments, bocaditos and jams that will be received to them at the time of consuming them, the same will be served by the guide who besides maintaining entertained to the tourists with history and legend of the places by where she goes will act as of gastronomical employee as well.
Once finished the route, the installation the River will offer a lunch with Creole food and brightened up by a trio of place that will interpret Cuban music, in dependancy of which it wishes it to the group or no, reason why it is not including in cover of the excursion, will be pleased at the time of consuming it. With the aim of adding a value to him more to the offered service and for the sake of looking for the repetition of the clients when finishing the stroll will have the opportunity to buy a replica of the boat realized in wood and yagua, made by the local craftsmen who are present in the unit, the repitentes will have the option to choose to the taste the artisan object that wish to buy of that they are destined for this aim and thus they will have a tuna memory that to take to its houses, in the case of the Cubans and to its countries, in the case of the foreigner, to conserve it or to #***a-refl mng it to relatives and friendly like souvenir.
7 daily routes will be realized at the most, so the people will be able to reserve until two days ahead by the different mechanisms settled down for it. Those that does not reserve previously will be able to accede to the excursion at the time of the same, but with the risk of the delay because capacities do not exist then.
After realizing a feasibility analysis it was decided in the morning to realize three routes in the schedule, to rest one hour for the lunch of personnel and soon to realize four routes in the schedule of afternoon, the schedules will be the following:
PREDICTED SCHEDULE:
Tomorrow
9:00 ______ 9:40 a.m.
10:00 _____ 10:40 a.m.
11:00 _____ 11:40 a.m.
12:00 _____ 1:00 p.m. (Lunch of the Workers)
Behind schedule
1:00 ______ 1:40 p.m.
2:00 ______ 2:40 p.m.
3:00 ______ 3:40 p.m.
4:00 ______ 4:40 p.m.
Attractive natural
Cuban flora, fauna, landscapes, river, caves.
Attractive sociocultural
Customs. Meals, crafts and culture generally of place.
Strategies to fix the Price
The price is something more than a tariff than determines the monetary value of products or
services. A policy of intelligent prices allows to cover expenses and to obtain a certain benefit, without it produces a loss of clients.
The determination of price and the methods that are used for their fixation depend on:
Criteria of yield.?
That the Fixed Costs consider and? Variables.
That the prices are considered from? Competition.
To know as one moves the supply and the demand? existing.
The quality or the mark.?
At the time of fixing the price three datum points exist:
Internal costs and the awaited benefit?
Prices of? competition
The demand that is what the client is prepared to pay?
Analysis of the demand
For the analysis of the demand interviews to the representations of the potential markets were realized in the different moments of design of project and at the time of the accomplishment from the conceptual tests where it was possible to be known that they are arranged to pay up to 5.00
CUC by the excursion, since by his spending power it is not possible to pay to them and consider this price more right although it is major that the price of another similar excursion that is carried out in the locality, nevertheless, the one that sets out owns a boat with greater comfort and security, in addition is realized the route with a guide that makes more interesting, have the option to enjoy different gastronomical supplies and to take to his house of memory a tuna to souvenir made by the local craftsmen.
The Technique of Point of Balance.
The Point of Balance or Breakthrough point, represents the economic moment at which
it produces a balance between the total income and costs. That is to say, when it has been stopped having losses and it has not been begun to have utilities.
The companies that only use the method of the partial costs distribute certain categories of costs, the distributed rest does not consider expenses of exercise and they take to the Earnings statement directly. Within this category two methods can be distinguished:
_ Method of direct cost: it imputes to losproductos or services solely the direct costs.
_ Variable Method of cost: it imputes the variable costs solely.
The advantage of the partial methods is in its simplicity, although the information that offers is of smaller quality than the one than it offers the method of total costs (they distribute between losproductos the totality of the costs of the company).
All the companies, that use the method of the variable costs, have necessity of
to know in which moment are absorbed the costs fixed that were structured and the variable costs that are determined during the operation, so that it obtains neither losses nor utilities in his operation.
The analysis of balance point is applicable to anyone of the divisions or units of
organization that they have properly differentiated the costs, in fixed and variable.
He is requisite indispensable for the calculation and application of this instrument the correct definition of as they are the fixed costs and the variable costs of the organization at issue. Nevertheless it is necessary to emphasize that in the majority of the organizations, the information not structure of this form, which makes the calculation of point somewhat complex of balance.
Fixed costs: It is a cost that remains without changes during a determined period, call also excellent period, in spite of the changes in the activity level.
Variable costs: It is a cost that changes in direct proportion to the changes in the activity or the total volume.
Sometimes, and for some cases, it is difficult to establish an exact dividing line between variable the fixed costs and, in which case the application becomes necessary of specific methods to separate the same.
Literature on the subject establishes three variants for the determination of Point of Balance:
a) Method of the Equation
Net sales - Total Variable Costs - Total Fixed Costs = Point of Balance
b) Method of Index of Margin of Contribution, also denominated point of global balance or in value.
Total Fixed costs
Point of Global Balance =
1 - Total Variable costs
Net sales
This variant arises because in the majority of the organizations, they supply a diversity of products and services, and therefore, the Point of Balance in terms of value and not in PU is formulated. For it is required to calculate the index of Margin of Contribution, that is the quotient of Total Variable Cost between the Net Sales. This index would be necessary to update it frequently, whenever important changes in those factors happen.
c) Graphical method
From the plotting of a graph where in the axis of the abscissas the amounts of units and in the axis of the ordinates imagine the amounts corresponding to the costs fixed, total costs and the net sales, the point can be derived from balance, from the point where the net sales with the total costs are intercepted.
Like rule, the cases presented/displayed in consulted Literature, indicate the determination of Point of Balance in an organization in march, however, it is known that previous the execution of any type of investment, take place analysis of feasibility of the same, in order to have an idea of how the business will be due to develop.
Main supposed in the Analysis of Point of Balance
1. The behavior of total cost has been determined of reliable and linear form throughout the excellent scale.
2. The total costs can be divided in a fixed component and one variable with respect to a factor related to the economic activity.
3. Total the fixed costs remain constant throughout the excellent scale.
4. Total the variable costs are directly proportional to the volume throughout the excellent scale.
5. The sale price remains without changes.
6. The volume of activity is the unique factor that affects the cost.
7. The behavior of the total income and the total costs is linear in relation to the units on watch.
8. It does not exist uncertainty with respect to the data of costs, income and given amount on watch.
Changes in the variable costs
As much the contribution margin as the Point of Balance modifies with the changes in the unitary variable costs. The costs variable are subjects to diverse degrees of control to different volumes due as much to psychological factors as other types. When the business is in height, the administration has the tendency to worry to produce volume to all cost. When there is little activity the administration tends to review thorough the costs.
Changes in the fixed costs
The fixed costs do not remain static years after years. They are possible to be increased of form
deliberate to obtain combinations of sale and more productive distribution; these changes affect the income, fixed the variable costs and.
The fixed costs remain constant only in an excellent scale of considered activity, is rare that the volume scale extends from the closing levels to capacity of 100%. Therefore, when a radical reduction in the volume is anticipated, the managemental action releases many fixed costs. The reduction of fixed costs diminuye the Point of Balance and allows the company to support a greater volume before losses take place. These fixed costs we could divide them in three: Avoidable fixed costs, fixed costs by capacity and discretionary fixed costs.
Application of the Technique of Point of Balance to a Tourist Product
For the calculation of balance point a series of steps must be followed that constitute
way to establish a methodology, the same is described next:
1) To determine the variable costs and the fixed costs of the operation, for it, we will take in
it counts on the greater possible detail the costs in that the operation is incurred when realizing, in
this case the route that proposes elproducto.
2) Calculation of the variable costs and fixed costs daily and monthly. These you can be determined from the Earnings statement and the Balance of Verification, if not outside possible to obtain all the data of first.
3) According to as the Earnings statement of the Companies is structured, it will have
to consider, for the determination of variable the fixed costs and, the operational expenses, the functional expenses and the other expenses.
4) Once determined the variable costs and fixed and considering the price
anticipated (price by pax) for each route, it will be realized the calculation of Point of Balance in values and physicist.
5) The case that occupies to us, it has the particularitity of which we can determine the amount
necessary of pax, itself a route to the day is made or determine the amount of pax if
it develops more of a route, in this individual, elproducto anticipates to realize 7 routes to the day.
6) The Point of Balance in the case of a single route is also determined and when it is realized more of a route.
7) If elproducto tourist consisted of optional to certain place or places of interest, then, to determine the point of balance of the same, it will only be necessary to determine the Point of Balance of a single route. It means, that the methodology that is exposed can be applied to other different cases to which it appears, as it can be for example, an excursion to an interest place.
8) Finally, once found the Point of Balance, price considerations will be able to be realized, according to the tourist season (high or low); as well as to evaluate different scenes according to the level from utility that is desired to obtain and the prices delproducto that the market can assimilate.
The data that the previous table offers, show the classification of the total of the operation in and variable fixed costs. This information is detailed per month and per day, it is in this last period, that is to say, newspaper, in which it is going away to calculate the balance point.
A single route to the day if we looked at the problem of the determination of Point of Balance from the point of view of a route that is realized once to the day, then in the cost of fuel and lubricants will be a fixed cost, for that reason all the costs of the operation will be fixed, therefore:
Total costs = Variable Costs + Fixed Costs = 0 + 106.53;
Soon: Sale price * Units = total Cost +Utilidades
Considering that in the Point of Balance the Utilities = 0; then:
5.00 * Xs = 106,53 +0 (utilities in the balance point)
Up to seven routes in the day
Nevertheless the type on watch that is going away to supply is not of a single time, that is to say, the same can supply so many times as it is possible, in this case, the design delproducto is predicted the accomplishment, at the most of 7 daily routes with a duration of 40 minutes. In this case, the fuel costs and lubricants would not be fixed but variable then these would be increased jointly with the increase of the amount of routes.
In this case, for the determination of Point of Balance we must have present two variables, that is to say, the amount of people and the amount of routes, that is to say, the amount of people who will realize each route.
In order to obtain it, was made use of the facilities that offers the Excel System in its spreadsheets, which allowed to simulate the amount of people and the amount of necessary trips.
Thus for example, we described next the following thing:
_ If in each one of the 7 routes a client only participates, then would not be obtained
to reach in the 7 routes the balance point.
_ Similarly happens itself participate three clients in each one of the routes.
_ Nevertheless, if they attend 4 clients in each one of the routes, then from the sixth route is begun to obtain utilities.
The graphs that are next exemplify the indicated aspects before and are evidence instruments of when the point of balance in the activity is reached.
Although we are analyzing the simultaneous behavior of two variables (amount of clients and amount of routes) to determine the Point of Balance, the key number (amount of pax) is the 21, that is to say, can nevertheless exist a number of high of combinations (clients - crossed), in all the cases to reach the Point of Balance will be necessary that in the seven routes that occur in the day they attend at least 21 clients.
Next are the graphs of the results of the operation when in each
route attends 21 and 22 clients respectively.
As it is possible to be appreciated in the graphs that are next, when 21 clients realize each route are necessary 2 routes to begin to have utilities, whereas if they attend each route 22 clients, with one only already the Point of Balance will have been exceeded.
Conclusions and recommendations
With the development of this work it was fulfilled the main targets proposed, on the one hand, to design a new Tourist Product and on the other to determine from that activity level the operations of the operation of product registers utility.
Making an analysis of the reached results we can reach the following conclusions:
In the work it exposes of synthetic way, the conceptions fundamental to create a novel tourist product, of quality, nature, history and culture; synthesizing the fundamental elements for it designed of the same, which is coherent and can be applied to future works similar to this one.
In the study the possibility of application of the technique of Point of Balance was appraised, that allowed to determine from that operation level the product would offer utilities.
The realized investigation allowed to establish a methodology for the calculation and
application of balance point considering the characteristics of tourist product and its possible application to similar cases or other cases of extrahotel tourist products.
The applied methodology allows the precise analysis of the fixed expenses classified in and variable.
The two variants analyzed for the determination of Point of Balance, according to a single route to the day is realized and up to seven routes in a day, they allow to focus similar studies, like for example, the excursions, under the optics that appears here.
The determination of balance point allowed to make operational decisions as far as the amount from clients and the number of routes.
The application of the propose methodology in the calculation of balance point throws vitally important results for the development of this product.
From the above, the work allows to recommend the specialists, as much in the economic area of marketing like using the methodology designed here to be applied to similar studies.
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