Modelo de planeación económica para la toma de decisiones basado en el análisis costo-volumen-utilidad

This project of research is to perform a model of economic planning in a process of nutritional blends, looking to know the structure of the production process and costs and expenses process (total fixed – variable per unit). In addition, to develop the analysis of the relationship between costs – v...

Full description

Autores:
Maldonado Borja, Yenis Leonor
Torné Arcón, Ronald De Jesús
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2012
Institución:
Corporación Universidad de la Costa
Repositorio:
REDICUC - Repositorio CUC
Idioma:
spa
OAI Identifier:
oai:repositorio.cuc.edu.co:11323/4634
Acceso en línea:
https://hdl.handle.net/11323/4634
https://repositorio.cuc.edu.co/
Palabra clave:
Costos
Toma de desiciones
Rights
openAccess
License
Attribution-NonCommercial-ShareAlike 4.0 International
Description
Summary:This project of research is to perform a model of economic planning in a process of nutritional blends, looking to know the structure of the production process and costs and expenses process (total fixed – variable per unit). In addition, to develop the analysis of the relationship between costs – volume – profit, leading to 11 calculate of the breakeven point and volume of sales required to obtain net profit after-taxes. This research will have a level of depth in which it will be enshrined for a type of descriptive assessment and analytical method. Therefore, it will allow us to face up the problem that has been raised in order to achieve the objectives. The implementation of the model of economic planning enhances the importance to have to identify the factors that affect the profit of the company, such as: costs, income, prices and units sold in such a way that we can analyze the behavior and interface of each other, so on this way, to get a financial vision of the process of the company and to establish strategies that can guarantee more benefits for the shareholders. To perform a cost – volume – profit analysis helps the administrative management of a company and the optimum use of resources. Besides, it can perform an evaluation of the economic behavior of the company and indentify clearly the judgments for a good decision, to implement corrective actions and possible events to make the company can become more competitive and give each time better results.