Análisis de las herramientas administrativas - financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción avícola “La Concepción” de la ciudad Mira, 2014

Abstract

This investigative work is about the analysis of administrative and financial tools in order to make short term decisions and their implementation. In order to do this, the poultry company called “La Concepción”, located in Mira, has been established as the study field. The main goal of doing this work is to analyze the reality of the company and its environment, by doing a field research, observation, compiling documents and interviews in order to collect and register data that refer to production costs. The contribution of this research consists in determining the cost of product inventories, delimiting the cost of sold products to calculate the profit or loss in the 2014 period; application of useful administrative and financial tools like break-even point, marginal analysis, sensitivity analysis, and volume-profit cost relation. As a result, it is possible to make decisions in short term based on these analyses. Finally, planning and systematic control of actual production costs can be done, so it is plausible to have future projections