Análisis de las herramientas administrativas – financieras para la toma de decisiones a corto plazo y aplicación en la Fábrica de Lácteos “Mayrita” del Cantón El Tambo, Provincia del Cañar, 2014

Abstract

This research is an analysis of different administrative and financial tools and their respective application in the Plant of Milk Products "Mayrita", Canton El Tambo, Canar Province, in order to facilitate decision making in the short term. Having identified the current management theories, was performed a situational analysis of administrative and financial aspects of the Plant of Milk Products "Mayrita". This microenterprise has two products that are raw milk and artisanal cheese. Sales of both products generates a 11.53% profit and based on the cost structure defined as the volume of sales and profits, the various tools were applied to determine the optimal product mix and sales. Variables with the new price the government has imposed for a liter of milk producer analyzed, and based on the results solutions to restore utility that decline with the new measurement system were raised. The administrative tools allow making more accurate decisions based on real data that can be projected into the future.