Análisis del costo-volumen-utilidad y su incidencia en la rentabilidad de Tecnoproducción S.A., durante los períodos 2015-2020

Abstract

The cost-volume-profit analysis model provides important information for any type of company, be it large, medium or small. The tool is very useful for the administrators of a company, because it allows to have the information of its costs, to fix the prices of the products, production volume, among others. In addition, it is important to determine the profit margin, the safety margin, income levels and break-even points, relating all these elements to the different processes that the company has. In this work, the cost-volume-profit analysis is applied to the company Tecnoproduccion S.A., which is located in the province of Azuay, Cuenca canton; whose main purpose is to obtain relevant information that allows making correct decisions regarding profit planning, production levels and in turn optimally managing costs, in such a way as to improve the efficiency of the organization in the production of handles.