Costos fijos y variables, una alternativa para la toma de decisiones.

Abstract

In the present investigation it was possible to make an analysis of the costs of the company, as it is the case, of the fixed costs that are effective and accounting to be able to determine the expense in the production área since they are adapted to two different scenarios and to be able to identify the current situation of the industry and to know the needs of the production department and in the second scenario in which is expressed the benefit will be obtained from the project and the quality of production and the profitability obtained with which a decision in the required costs can be taken. It could be determined in the theoretical and practical process of production that the company maintains, where it was possible to examine the variables of great interest such as the fixed and variable cost; which are located in the production processes, thus obtaining the net present value of the company reflects the performance with the purpose that its projections are the most accurate in the cash flow. By being able to develop the variable cost in the present analysis for a greater practical understanding it was possible to establish that the company Mega-Productions obtained that the fixed and variable costs that it generated from the tax determines the future value with a percentage of 35% of profit, it would be that the greater the production, the greater its profit and the profitability of such investment is beneficial to be able to satisfy the administrative demand,