Análisis de las herramientas administrativas – financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción de pollos de engorde de la ciudad de Cumandá, 2014

Abstract

This paper deals with the analysis of administrative - Financing tools for making short-term decisions and their implementation in the company Integrated Poultry Production "San Martin" located in the city of Cumandá. The purpose of this paper is to analyze the current situation of the company through field research, direct observation and data collection, with the aim of improving administrative management - to make the best financial decisions in the Integrated Poultry "San Martin". This work is to determine indicators of production, total cost, unit cost per bird, per kilo and define what their unit contribution margin in this production batch; analysis of financial tool cost - volume - profit, meet the breakeven point in both units and dollars and consequently project a desired utility considering an increase in sales, setting policies and prices the same as they are set by Pronaca under a purchase contract of early birds.