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Los costos variables y su incidencia en el margen de contribución

Author

Listed:
  • Gisella Hurel Franco
  • Juan Antonio Palacios Morales

Abstract

El presente artículo tiene como objetivo analizar los costos variables de la empresa SERVIENTREGA ECUADOR S.A. y su incidencia en el margen de contribución, en la ciudad de Guayaquil, partiendo de la teoría con un análisis conceptual que permita identificar la problemática. Se emplearon métodos de investigación aplicada, con un enfoque cualitativo y cuantitativo, por lo que se emplearon las técnicas de investigación como la entrevista. Se logró como resultado una correcta distribución de los costos cuya finalidad permitirá analizar aquellos que no forman parte directamente del servicio que suministra dicha compañía permitiendo buscar la optimización de recursos mejorando la rentabilidad.

Suggested Citation

  • Gisella Hurel Franco & Juan Antonio Palacios Morales, 2017. "Los costos variables y su incidencia en el margen de contribución," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 233, July.
    • Handle: RePEc:erv:observ:y:2017:i:233:11
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