Análisis de las herramientas administrativas – financieras para la toma de decisiones a corto plazo y aplicación en el taller artesanal de producción Marebú de la ciudad de Cuenca, 2014

Abstract

The present work of end of qualifications consists of the analysis and application of financial administrative hardware for the short-term decision making in the handmade workshop of dressmaking of sports clothes Marebú. In the investigation there are announced the weak points that the workshop has, on having realized a financial situational diagnosis of the administrative aspects, by means of an analysis of competitiveness and a study of the costs of production and prices of sales. The main target is the collection of information regarding the costs of production and prices of sale, this opportune and excellent information serves for the hardware application like: breakeven, marginal analysis, analysis of sensibility, relations cost – volume – utility, which results allow to know the current situation and possible future stages that will be of support in the short-term decision making, Finally there appear the conclusions and recommendations that are based on the study and application of the administrative hardware