Análisis de las herramientas administrativas – financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción Liberlac Cía. Ltda., de la ciudad de Latacunga, provincia de Cotopaxi, 2013.

Abstract

The present research is to conduct the situational analysis of the company Liberlac Cia. Ltda. And their respective implementation of administrative financial tools for decision making in the short term, to improve the level of production and sales of the products they produce. The development of this research is based on theoretical grounds that establish the importance of implementing the model cost utility volume, selecting strategies to analyze the change in the variables of the models presented in the study, ie to know the changes that will occur if selling prices and variable costs are changed, how it affects the balance point of the company and how it varies operating profit, performing the respective sensitivity analysis. After providing theoretical aspects and basic concepts related to the profitability analysis and marginal contribution focuses on the financial management aspects, and uses necessary to evaluate the performance of the company Liberlac.