Análisis de las herramientas administrativas – financieras para la toma de decisiones a corto plazo y aplicación en la “Exportadora de sombreros Ávila”, de la ciudad de Cuenca, 2014

Abstract

The present study was conducted to analyze the administrative-financial, tools for making short-term decisions and apply in the Exporting Avila hats, Company as an object of study. The research type was applied in the field, direct contact with the reality of the company was achieved, and the period of investigation was from January 1 to December 31, 2014. It applied tools: such as balance point, marginal analysis, sensitivity analysis, relationships of cost - volume - utility. In this process, the tools identified above may improve budget planning and changes in operating profitability, facilitating the choice of a correct course of action that will help them make better decisions for the production of their hats.