Análisis de las herramientas administrativas - financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción PANELEC S.A. de la ciudad de Guayaquil, 2014

Abstract

The use of administrative and financial tools produces information for managers that allows them to make short-term decisions. This is demonstrated by the literature about the concepts of the administrative applied for analysis. The application of the tools was conducted in a production company for work orders, PANELEC SA section of metal poles and 6 different products were analyzed. The results allowed us to know which products contribute to lower gross margin, lower proportion of profit, lower overall contribution margin and sales, as well as what the product with higher contribution margins, lower fixed and variable costs and higher net income. Equilibrium point was determined and found that all production orders meet or exceed it. This information will allow management to make decisions about optimal levels of production per unit product as product mix and achieve maximum efficiency and contribution of its various products and improve operational and financial performance of the company