Análisis de costos y determinación del margen de contribución para la toma de decisiones en Amazonas período 2021.

Abstract

Economic entities are forced to constantly compete in the market, and to stay current they must manager their productivo costs in the most timely manner, through the application of strategies that facilitate correcto decisión making. The purpose of this study is to provide an approach to the impact that costs have on the company AMAZONAS S.A, identifying the contribución margin and its break-even point. The quantitative and qualitative research methodology was applied in which formulas that interact with the different accounts that make up the income statement were used, followed by this, we will give a criterion on the general perspective of the data obtained. The results of this study showed how feasible it was to find the break-even point, which allows us to establish the starting line in order to generate the desired utility. It was concluded that in order to reach the expected profitability, division 2 of the passenger traffic line should not be eliminated, but rather analyze which are the other divisions with the most problems.