Análisis de las herramientas administrativas-financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción: Burgués Cía. Ltda. de la ciudad de Cuenca, provincia de Azuay, año 2014.

Abstract

This work has for aim to improve the determination of costs of production, administration and sales for the different kind of pieces of furniture and several items made of wood which are manufactured by the company “Burgués Cía. Ltda.” by means of the application of administrative and financial tools which will orientate the capture of short- term decisions. There appears the use of such tools as: point of balance, marginal analysis, analysis of sensibility, financial and production indicators and the model cost-volume-profit. This model turns out to be very important for the company executives because it will allow them to know which the most profitable products are. The model cost-volume-profit (CVP) involves anew orientation in the costs structure and the costing system from the perspective of the marginal contribution of the products. It’s important to add that the implementation of the administrative financial tools must respond to the specific conditions of Burgués Cía. Ltda.