Análisis de estructura de los costos de producción y herramientas administrativas financieras para la toma de decisiones a corto plazo, en empresas manufactureras del cantón Loja. Caso de estudio: Ecolac Cía. Ltda

Abstract

The present investigation was carried out in Ecolac. Ltd. Co. Company dedicated to the elaboration of dairy products. Its purpose was to analyze the structure of costs and the administrative tools financiers based on costs applicable to the companies of production for a correct decision making in the short term. Based on different analyzes, the company's cost structure was established based on joint costing principles, where there is a separation point to be assigned to the different production lines, this structure was the basis for the profitability analysis of products, to know the equilibrium point where the company covers its costs and for the analysis of the cost - volume - utility model. It was determined that the costs are sensitive to the utility of the company, for it that, is important to optimize resources that allow the company to achieve competitiveness in the market and maintain their prices in relation to the same one. The present paper offers basic cost structure models and tools who allow Ecolac to realize future planning, considering those changing factors to which it is exposed