Análisis de las herramientas administrativas - financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción “El Porvenir” de la ciudad de Puerto Ayora, 2014

Abstract

This research reveals the importance of using administrative accounting tools at the moment of making short term decisions, especially in productive enterprises. In addition, how these tools help to face restrictions as a variation of the price of sale, costs, volume and its impact on profitability. An important problem in the companies is the absence of accounting – administrative areas that focus on providing information, and the dismissal of the high value of information that accounting can offer to make appropriate decisions allowing the company to reach its objectives and goals. To demonstrate the importance of accounting tools such as Cost - Volume - Utility, Price fixing and Point of balance. These tools were applied to a local company of dairy products, estimating assumptions that may result in factors of production. The gotten results were the sensitivity of profitability compared to changes in price, volume and costs, demonstrating how important is the application of these tools to achieve their goals, keep a promising return to the restrictions, especially planning and controlling operations ensuring the future of the company and a high competitiveness in the market