Análisis de las herramientas administrativas-financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción Pardus Lab de la ciudad de Quito, 2014

Abstract

In order to test the use of administrative-financial tools in short term decision making of small production companies we applied them to a start-up Company producing pet hygiene accessories. Cost and income data from the first trimester was used to set up cost-volume-utility models and find the point of equilibrium. Data from these calculations was found to show clear indications of which products needed to be reconsidered, differently priced, or concentrated on from a marketing point of view. These data would not have been visible from classical cost and gain analysis.