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Costo-volumen-utilidad y su efecto en la rentabilidad

Author

Listed:
  • Enrique Andrés Cabrera Tejada
  • Manuel Antonio Tenesaca Gavilánez

Abstract

La importancia del análisis de la relación Costo – Volumen – Utilidad se da debido a que es una estrategia para el mejoramiento de los procesos operativos de una empresa; a partir del control de los elementos de costos (fijos y variables), con el fin de maximizar los ingresos mediante la toma de decisiones financiera. La investigación se desarrolló en la empresa Ecuagama S.A., de la ciudad de Guayaquil, donde se busca mediante la aplicación de este modelo financiero que la gerencia disponga de información contable en los estados financieros para que así dentro de un periodo de mediano a largo plazo la entidad pueda manejar correctamente el capital de trabajo, los costos de producción, conllevando a un incremento de los márgenes de utilidad.

Suggested Citation

  • Enrique Andrés Cabrera Tejada & Manuel Antonio Tenesaca Gavilánez, 2017. "Costo-volumen-utilidad y su efecto en la rentabilidad," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 234, August.
    • Handle: RePEc:erv:observ:y:2017:i:234:13
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