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

Abstract

Abstract: The research work was carried out in Arcimego CA, a company dedicated to the elaboration of products for roofs, floors, stairs and walls. Its purpose was to analyze the cost structure and the financial administrative tools applied to the production companies for the correct take of short-term decisions, for the analysis the costs involved in the elaboration of the products were identified. The development of this work is supported by bibliographic sources, which indicate the importance of applying financial administrative tools such as: the analysis of profitability of products, marginal analysis, the cost-volume-utility model with several alternatives to identify which of these It provides greater profitability to the company, balance point to cover production costs. This research work provides models of cost structure and tools that allow Arcimego to carry out a planning taking into account the variations that may occur in production.