La estructura de costos de producción en la toma de decisiones en las empresas manufactureras del Ecuador, caso de estudio empresa Toltkito S.A. de la provincia de Pichincha, Distrito Metropolitano de Quito, año 2017

Abstract

Abstract:Among the main financial activities of the company, is the analysis of its cost structure, which is directly related to production factors, and its correct analysis becomes a valuable tool for decision making. study reference to Toltkito SA, a company dedicated to the manufacture and sale of healthy products based on corn, and aims to analyze the cost structure and other financial tools that are important when applying some action of short or medium term, since variations in the costs of raw materials, direct labor or indirect costs, can affect the volume of production, the sale price or the profitability of the company. The present study shows that the costs of production factors such as raw material and wages of direct labor are those that mainly affect the company and its growth in the market, being its analysis a point of reference to develop strategies that help its optimal consumption.