Análisis de las herramientas administrativas-financieras básicas para la toma de decisiones a corto plazo y aplicación en la empresa de producción CERODOS, de la ciudad de Santo Domingo de los Tsáchilas año 2015

Abstract

Management accounting linked to cost accounting with financial accounting, these records are ancillary manufacturing companies where there is a production process to deliver to market a ter-mined product. Administrative require technical accounting records and instruments ana-lysis help evaluate the productive phase of the factory, among these tools are: The balance point, volume The cost model - profit, production indicators, among others. The balance point functions as a productive thermometer inside the plant by mea-suring the costs and revenues respectively, thereby maintaining a production level if possible above our breakeven as otherwise productivity will be consuming re-sources the company may not sol-invent for long. The importance of financial tools lies in the control that contributes to the production department and attendance records to the general ledger provides for the develop-ment of the respective balance sheets