Análisis de la estructura de los costos de producción y de herramientas administrativas financieras, para la toma de decisiones a corto plazo en empresas manufactureras del Ecuador. Caso de estudio Lactofíno

Abstract

The research work was carried out in Lactofíno, a small company dedicated to the dairy product elaboration. Its purpose was to analyze the cost structure and the financial administrative tools based on costs applicable to the production companies for the correct decision making to short term. For the analysis of the administrative-financial tools, different bibliographic sources were considered that contribute to the subject under study, giving rise to the application of certain tools such as: profitability analysis, break-even point, marginal analysis, cost- through the application of several assumptions with the objective of providing a vision of the options that the company has to achieve better results. The highlights the basic models of cost structure and tools that allow Lactofíno future planning, considering those changing factors to which it is exposed.