The so called “break-even point” is a relevant concept in business economy. Simply speaking, a company is in break-even point when the number of product units sold equals its Total Fixed Cost, divided by the respective Contribution Margin per Unit (i.e., the difference between the product price and its variable unit cost) In other words, said number of sold products is the minimum the company needs to remain “indifferent”, having neither loss nor profits: higher sales will imply benefits and, on the contrary, lower sales will imply losses...
We are SMS - San Martin, Suarez y Asociados, a firm highly specialized in Auditing, Tax, and Advisory services for companies. Founded in 1987, we form a team of professionals committed to providing the highest quality services.
We offer integral solutions to industrial, commercial and services sectors. We also have a wide experience in international businesses, contributing our experience to the different entrepreneurial environments, either SMEs and family partnerships or companies listed in national or foreign markets.
Through the network of firms SMS Argentina and SMS Latinoamérica, we have generated a strong presence throughout the Argentine territory and in all Latin America. Since July 2008, our SMS Latinoamérica network has been admitted as a full member of the Forum of Firms, a committee of the IFAC (International Federation of Accountants) that groups the 23 firms in the World that work under the international auditing and quality control standards.
A different relationship
At SMS - San Martin, Suarez y Asociados we know how to combine the highest professional quality with human warmth. Our continuous growth relies on honesty, respect, earnestness and responsibility that generate the outstanding results enjoyed by our Clients. To that end, we establish a direct and personal contact, based upon cordiality and mutual confidence, always prioritizing the needs and interests of our clients.
The way we work
To provide a greater and more specific variety of services, our Clients count on our team composed by first-rate professionals: Certified Public Accountants, Masters in Management, Masters in Economy, System Analysts and support Specialists in the legal, technical and telecommunications areas.
In constant Training
We participate in an intense academic and professional activity in different Universities and Associations because we believe that a permanent and systematic training, both local and international, is essential for the kind of services our Clients require. That is why our entire staff spends a substantial number of hours in fostering their education.
This emphasis on training permits us to comply efficiently with our goals, with excellent results for our Clients, and provide services of the highest professional level as compared to international standards.
With this end in view, we developed, together with the University of Bologna in Argentina, a post-graduate and specialization course in the area of economic sciences, exclusively destined to the professionals belonging to our organization in order to train them in the SMS’s methodology. The PIADeF™ -Fraud Auditing and Detection International Program- that permits us to issue internationally valid training certificates.
We have also designed a Training and Education Program that comprises professional development activities for the first three years in the Firm. Through PRISMA™ –SMS’s Methodology and Auditing Integral Program- all our professionals are instructed to keep the high quality standards that are the cornerstone of our Firm.
Areas of Practice
Pablo San Martín, President of SMS, joins an international body that issues accounting and financial standards for not-for-profit organizations
The international initiative IFR4NPO to develop internationally applicable financial reporting guidance for non-profit organizations has appointed Pablo San Martín, Founder and President of SMS Latinoamérica, as a member of the PAG (Practitioner Advisory Group) on behalf of the member firms of the Forum of Firms, an independent association of international networks linked to IFAC (International Federation of Accountants). IFR4NPO is a global initiative to develop financial reporting guidelines to be applied internationally for not-for-profit organizations. In that respect, it aims to improve accountability, consistency, transparency and trust in these institutions...
SMS Latinoamérica, an organization of independent firms specialized in auditing, tax advice and consulting services for companies, has, together with an international committee of experts, translated into Spanish the International Integrated Reporting Framework , which will be used by for all Spanish-speaking companies. The Integrated Report is a global initiative led by the Value Reporting Foundation that promotes a new dimension of corporate reports, where the results on finances, sustainability and other data related to the actual circumstances of a company are reflected in a single document...