(Pontificia Universidad Católica del Perú. Fondo Editorial, 2017) Sánchez Castaños, Leopoldo
The article discusses the breakeven point, analyzed from both a linear and nonlinear perspective, using mathematical tools for analysis. Concepts such as solving equations, derivatives, evaluating maximum points, and statistical regression analysis are explained. It presents how to find total income and total cost functions using statistical regression and how to determine maximum utility using derivatives and the concept of marginal income and marginal cost equality.