Análisis de las herramientas administrativas – financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción Hontanar, del Cantón Centinela del Cóndor de la Provincia de Zamora Chinchipe. Año 2014.

Abstract

Research on administrative financial tools for decision-making in the company Hontanar is the place with the purpose of providing information to the administration about the financial aspect in relation to the production of tilapia, which is why the analysis becomes important revenues and costs and expenses to thereby perform analysis through tools such as profitability in the production process and the cost - volume - profit, pricing and analysis of the utility, thus facilitating the manager of the company in making decisions in order to improve the current situation against the competition and cover a larger market segment tilapia both provincial and national levels. So we recommend using all of the existing capacity in the pools in order to improve the semiannual earnings, as well as carrying out the review of the pricing through price total cost method to avoid the loss production process.