Los costos y la maximización de los beneficios en la empresa industrial S.A. del Ecuador

Abstract

The manager has the responsibility to maximize the utilities of the business to enlarge the value of the actions in the market and to assure the recovering of the inversion of the shareholders in the smaller possible time. The decision to invest or not, depends to a large extent of the systematic risk of each country. The profits or lost can be determined, accounting, through the elaboration of the state of results and mathematically across the resolution of equations. The first form has been used more retrospective than prospectively and, the second form more prospective than retrospectively. In the first case, the process of making is more detailed and verifiable, while, the second one is more summarized and it simplifies the decision making. In the same order, one is oriented to the control and other for the planning. Consequently, the two ways of obtaining the results complement each other and both are a part of the correct administration of the resources of the company. The traditional System of Total Finance differentiates from the modern System of Variable Finance because the first doctrine, capitalizes the fixed cost of manufacture in an arbitrary form to the production, when the last one is heterogeneous; whereas the second doctrine, deduces it directly of the marginal result, managerial device that avoids the subjective allocation of the fixed cost. This change of paradigm caused that the results that earlier depended on the variable sales, and paradoxically, also on the variable production; now, as is logical, they depend only on the sales because there does not exist already the deceitful figure of the decrease of the fixed unitary cost for increments in the production. This new way of measuring the results, encouraged the saving of the costs of opportunity for maintaining excess of inventories.