Evaluación del modelo costo, volumen, utilidad en la toma de decisiones de producción y venta en el sector textil, Empresa Modas y Telas Zhiros Cia. Ltda. periodo 2016

Abstract

The textile industry at present, is an important agent that dynamizes the economy, representing income to the population through the generation of jobs; income for the state through the payment of taxes, however it is one of the most affected sectors due to the economic situation that the country is going through. This project is oriented to the evaluation of the utility volume cost model in order to facilitate the decision-making process in the profit planning from the point of equilibrium, through the management of elements such as: variable costs, prices of sale, production volumes and fixed costs, in order to help the company achieve its goals and objectives. With the lifting of all costs incurred for the production of a particular garment of each segment that the company produces using as a calculation tool the variable cost and based on the unit cost found to determine the retail price by adopting the margin of profitability required by management to achieve the objectives and institutional goals. Likewise, a production planning was elaborated based on the requirement of management utility in which the amount of production that must be produced in each segment was determined in order to achieve it. This work was carried out with the information provided by the company Zhiros of 2016 and with the use of other means of gathering information such as: interviews, direct observations in order to provide strategies, conclusions and recommendations that allow improving the management of the company.