Análisis de las herramientas administrativas- financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción Panadería y Pastelería “La Bashell” de la ciudad de Loja, 2014.

Abstract

The present research was carried out the analysis and application of the administrative financial tools for decision making in the short term and application in the production company bakery and pastry shop "La Bashell", located in the city of Loja, from Loja province, whose activity is the production of bread and other flour products. The realized work consisted in the analyzing of the processes of production of bread, pastry and biscuits shop establishing its derivative costs and finally to define the administrative tools for the capture of short-term, such decisions as: analysis of profitability of the products, analysis of the relation cost – volume-profit, point of balance, price establishment, determination and analysis of the utility. In sum, the application of the administrative tools - financial allowed me to know the costs necessaries for the production of the products, the accomplishment of a structure of costs, determining in this way the operative usefulness of the company in a quarterly period. Results that will serve for the capture of future decisions.