Análisis de la toma de decisiones en los costos producidos y su impacto en la rentabilidad.

Abstract

The research work carried out proposed the comparison of the economic states of the industrial wood of Guerrero, where the production cost and the income statement were made to know the expenses used in the periods studied. In addition, the relationship between these costs and the profitability generated was elaborated. The stated objective demonstrates the factors that interfere with the costs produced and the decision making that allowed to improve the profitability in the processes, which could produce greater productivity in the company. And the control of expenses generates measures that managers must take into account in administrative processes. For this, profitability indicators such as; return on assets, gross, net margins and value generation indices such as ROE (Return on equity) and ROA (Return on assist) that allowed us to see how shareholder investments can be positively remunerated in net earnings, in addition to see if the assets acquired by the entity were being used. All these tools allow you to manage the resources used for better control. This project concluded that administrators must have financial tools that allow them to improve the decision-making process. In addition to the relationship that must exist between the expected costs and utility. The profitability indicators allowed to know the possible measures that management must take to enhance its activities and resources used.