Análisis de las herramientas administrativas - financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción “Cerart Cía. Ltda.” de la ciudad de Loja. Año 2014.

Abstract

In recent years, the way companies have been managed in the administrative area has changed, they are looking to be more competitive and gain a position of excellence and preference with the client, the administrative-financial tools help achieve this, and apply corrective measures That generate added value to the company. The present work entitled: Analysis of the administrative - financial tools for short - term decision making and application in the production company "Cerart Cía. Ltda. "From the city of Loja. Year 2014., supports a guide and support for the decision makers that through the application of strategies allow to compete in the context of the commercial globalization and the opening of the economies. The research helped to determine which production lines were not yielding profitability and which lines were to be closed or replaced by products that were more appealing to plaintiffs. Highlighting the data collection, the field research was very effective to elaborate the productive processes and the matrix of costs with which Cerart did not have, data necessary for the investigation.