Uso de herramientas de la contabilidad administrativa en la toma de decisiones a corto plazo en las empresas del cantón Loja, provincia de Loja. Período 2020 - 2022

Abstract

Abstract: Administrative tools play a crucial role in decision making short term within organizations. Variable cost analysis, the break-even point and operating budgets provide detailed and timely information that managers used to evaluate the profitability and efficiency of various alternatives. The present work research focuses on the analysis of the use of accounting tools administrative in short-term decision making in companies in the Loja canton, province of Loja, during the period 2020-2022. To achieve this objective, a descriptive research that included a 22-question survey applied to 48 companies of the manufacturing sector. The main results of the study revealed that 71% of the Manufacturing companies use the ABC costing system, followed by benchmarking and ERP system as a technological administrative tool. These tools Administrative functions allow companies to improve cost accuracy, evaluate their strengths and weaknesses compared to competitors in the same sector, and face the challenges of work environment and achieve their short-term objectives.