Análisis comparativo de los costos de producción nacional en relación a los costos de importación y su incidencia en la rentabilidad empresarial de Vasacorp SAS – Vatex periodo 2018-2021

Abstract

One of the fundamental bases for the operation of a company is its cost structure since with this a more optimal and efficient management of the company's resources is achieved. In this study, the National Production Costs will be analyzed in relation to Import Costs and their incidence on the Business Profitability of Vasacorp SAS - Vatex during the period 2018 - 2021. As a first point, an individual analysis of Production Costs and Import Costs will be carried out, which includes a description of the flow of their processes integrating a matrix of risks and controls, the analysis of data recorded in their accounting accounts, an analysis of their Financial Statements, graphs will represent the relationship between said costs. Then, through profitability indicators, an estimate will be made to finally observe what is the incidence generated by Costs and other variables on the operational and financial profitability of the company during the period 2018 - 2021. The results show a significant gap between Production Costs and Import Costs because the company under analysis has not focused on growth in terms of its production plant, on the contrary, it has taken the risk of investing in foreign merchandise, although additional costs are incurred due to the absence of trade agreements, economic policy, tariff rates and taxes in force in the country.