Evaluación del modelo costo, volumen, utilidad y su efecto en la rentabilidad de la empresa Avider S.A.

Abstract

This thesis focuses on analyzing the cost-volume-profit model applied to the poultry company Avider S.A. in Cuenca, Ecuador. The study examines the cost structure, break-even point, and installed capacity of the company for the year 2023. It was determined that Avider must produce more than 302,903.96 pounds of chicken to obtain a positive return, with a production cost of 0.75 cents per pound. The analysis revealed a contribution margin of 33.33% and an idle capacity of 16%, representing an opportunity to expand production without additional infrastructure investments. Absorption and variable costing methods were compared, identifying a difference of $230,678.50 in the final inventory. The study also included a sensitivity analysis and sales projections for the next five years. It was concluded that the company has a relatively solid financial position but could improve its operational efficiency by increasing production and optimizing inventory management. Strategies were recommended to maximize installed capacity, improve distribution, implement innovative marketing, and explore new market opportunities.