Análisis de los costos de producción y ganancias por exportación en Jm Loayza para la toma de decisiones.

Abstract

With the study of the production of gas stoves and the profitability that these will generate according to the sales volume, information was provided to the management of JM Loayza through the investigation, approach and analysis of the Balance Point, Contribution Margin and Unitary Variable Costs that helps you make decisions. For the present work, a quantitative research methodology was chosen, in the case that it was intended to demonstrate production costs and, above all, how the profits would be affected as the quantities of units sold changed. This research is of analytical type, since the results of this case have cause and effect in certain variables. With the application of auxiliary cost records, it was possible to develop the production cost process and determine the unit variable costs, in order to calculate the earnings that would vary according to the volumes of items sold. Once the unit variable cost of production has been identified, the company can proceed to set prices with greater assertiveness and confidence according to the knowledge of the market and depending on its momentary situation; In the same way, these results give the company a strength to be able to decide on its own margin of profitability that it wishes to assign to its production depending on the season or favorable situation that is presented in the market, according to its interests.