Incidencia de los costos de producción en la rentabilidad de una empresa industrial periodos 2017-2016: fusión financiera.

Abstract

Currently industrial companies are part of the secondary sector of the economy of the country, because they are constantly growing and are managers of the transformation of different types of raw material, it is essential that there is an adequate management of production costs as they affect in the profitability of the company, and thus allow a correct decision making so that its profitability is favorable. The main objective of this research work is to determine the levels of profitability of the company HOLCIM ECUADOR SA, through the application of profitability indicators, and to carry out an analysis of production costs, in order to determine how each of them affects them in profitability. The methodology used is qualitative for the bibliographic information that supports the background of the study topic, quantitative for the application of formulas for the calculation of profitability indicators, and descriptive because an analysis is issued based on the results obtained in the research. With the results achieved, it is evident that in 2017 the production costs decreased in relation to 2016, due to the fact that the raw material increases and labor and the indirect manufacturing costs decrease, in such a way that to the conclusion that the company must obtain control of production costs at the time of operation, elaborating and executing strategies that cooperate to obtain better benefits and generate more profits in the year.