| Sumario: | The purpose of this article is to analyze the application of the cost volume utility model in the grocery business of the Luis Amigó University, to measure the financial performance of this type of entities that market food in the institution. The research is descriptive, analytical, with a quantitative and documentary approach, based on the case study method and descriptive by the techniques used such as surveys and questionnaires that will allow solid information and knowledge. Results show that the operational profitability is 41.86%, keeping in mind that firms operate as a monopoly in this particular market, which leads to higher profits. It is also important to mention the importance of strategic planning for their operations such as setting production levels to maximize profits. It is also necessary to incorporate corporate strategies to guarantee the financial performance and sustainability over time.
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