Análisis de las herramientas administrativas - financieras para la toma de decisiones a corto plazo y su aplicación en la empresa de producción Marialy de la ciudad de Calceta en Manabí, 2014

Abstract

This research was conducted at the Candy Marialy during the period 2014 - 2015 located in the province of Manabi, Canton Bolivar City sock. Regarding the proposed study found that the analysis of product profitability is 25.93 annually at present, the marginal contribution by product which reflects the weighted MC is 1.77. For there to be a balance, product 4 must have a return of 70.94 therefore should produce 439.2, the product 1 (-77.73) must produce 439.13 units, according to the numerical contrast shows that the profits of each one of the products the most profitable is the product 3 with 413.08 and less profitable product 4 with 367.44. Regarding the analysis change was made in different tables and one sales price was changed without altering the variable cost, the other a 10% increase in variable cost and fixed cost but without changing the price