La relación costo-volumen-utilidad y su aplicación en la Industria de Minerales la Colina, INDUCOLINA Cia. Ltda.

Abstract

The Cost Volume Utility ratio, is a technique used in the analysis of costs for decision making, which allows to determine the productive efficiency of a company, measures the relationship between the cost, the volume of production and the utility to achieve a technical planning in the production and to apply a control of costs with the objective of optimizing the utility before the changes in the variables of the model.

This theme is developed due to the weaknesses found in Inducolina Cía. Ltda. Considering that there are no well-founded criteria to determine the sale price and production levels, since the company is based on the experience of past years and market prices without performing an analysis of production costs.

The investigation was carried out with the financial and administrative information provided by the company Inducolina Cía. Ltda. Of the years 2017 and 2018, in addition to other means of collecting information such as interviews and observations that allowed us to raise production costs through the use of variable costing, necessary to determine the balance point for a company which handles several products such as Inducolina Cía. Ltda. Subsequently, different production scenarios are necessary to reach conclusions and recommendations in response to the situation found, needs, shortcomings and opportunities in the execution of the investigation.