Determinación de los costos fijos, variables y punto de equilibrio: caso calzado Cedillo S.A. de la ciudad de Machala.

Abstract

This research takes a theoretical and practical route of the cost process that has a company, where fixed costs and variable costs were considered as variables of importance, which are intruder during the production phases, as well as the sale price considered with a profit margin according to the objectives of the company, which were assigned after having the total costs; adding to this, the use of one of the financial tools called equilibrium point. These variables taken in this study, for a better understanding of its functionality were applied to the company "Calzado Cedillo SA", in which it was sought to determine the fixed and variable costs that this generates, in order to stipulate the price of sale of a pair of footwear for women, next to the point of production where the company does not present any losses or gains (balance), as well as the real price of shoes with a percentage of 40%. The results obtained show that the correct application of the cost process within the production are of great help to have a clearer picture of all the expenses that are incurred within the production, which in turn will help determine the best strategies that guarantee business growth.