Análisis de las herramientas administrativas - financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción de Alimentos Balanceados de la ciudad de Marcabelí provincia de El Oro

Abstract

The business sector is faced with the taking decisions that involved some consequences in different areas, those decisions require to take into account the economic, social and financial situations to which they are exposed. Despite of the important to have good results, even the lack of tools to help measure and project the financial situation of all companies is perceived. For this reason, and, after making the analysis of the financial administrative tools, for taking short-term decisions, it can be deduced that both the manager and the administrative and operational staff need to be clear about the concept of the marginal contribution, that is to say, having a knowledge of the classification of fixed and variable costs. For best results, it is necessary to establish accounting, financial and economic policies based on this research, in order to classify costs and expenses, and in this way to organize the accounting to apply techniques, tools, and administrative and financial processes to project the following years some references from the last years, highlighting the importance of this topic for taking decisions.