Hernandez L., C., A. Sánchez B., and R. Dorta A. “Procedure for Analyzing the Behavior of the Costs to Calculate the Breakeven Point”. Revista De Investigaciones De La Universidad Le Cordon Bleu, Vol. 3, no. 1, July 2016, pp. 19-27, doi:10.36955/RIULCB.2016v3n1.002.