Análisis del estado de resultados bajo margen de contribución y seguridad, punto de equilibrio y apalancamiento operativo Ruthy Cia. Ltad.

Abstract

The present titling work was carried out under the Complexive Examination modality, with the theme: "Analysis of the income statement under the contribution and security margin, break-even point and operating leverage Ruthy Cia. Ltda." Many of today's companies do not have a good management for decision making, which brings internal problems that are sometimes detrimental or in favorable cases for it. This is due to the fact that there is no communication between the partners, the management and the administrative department for the due analysis of the financial situation of the company. Through a quantitative methodology based on numerical and qualitative calculations by bibliographic review, in which the most relevant characteristics are pointed out. Through this work, we will have the analysis of a practical exercise in which we will determine the contribution margins, security, balance point and operating leverage allowing us to meet the stated objective. Concluding that the company is within the economically favorable standards.