Análisis de las herramientas administrativas – financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción Jean Star.

Abstract

The current investigation project’s main goal is to analyze and apply basic administrative and financial tools for the short-term decisions of the Company Jean Star. In order to achieve this proposal, four steps were followed: an analysis of each basic administrative and financial tool was carried out; the current situation of the company was determined; a simulation in the modification of the cost-volume-profit model variables was performed in order to determine the impact of these changes; finally, the profit sensibility to these changes was studied. Throughout the study, it was found that the application of the administrative philosophies, the theory of restrictions and total quality in the company, just in time, simplifies the control of its inventories, the detection of processes that generate bottlenecks in order to increase its sales, as well as a high-quality work. With this purpose, it will be necessary that all the members of the company commit themselves, making these objectives part of their culture. Finally, through the simulation of the variables of the cost-volume-profit model, this project allowed the company to identify the impact of these changes in its situation and in the market. In addition, this investigation project helped the company to know how to take better decisions in order to always obtain a higher profit. To conclude, this investigation has demonstrated to be valid transferable for the Company Jean Star to use it, and, based on its current situation, to project itself into the future.