Análisis del costo - volumen - utilidad en la Compañía de Economía Mixta Agroazuay GPA, período 2016

Abstract

The present research work was carried out with the aim of finding the equilibrium point using the cost-volume- profit model in the Company of Mixed Economy Agroazuay GPA located in the city of Cuenca in the Province of Azuay in the year 2016. The corresponding data gathering and analysis was prepared based on current concepts relevant to the subject of study to provide the company with the results obtained, in order to contribute with recommendations that optimize the effective management of resources. This project was supported by the contribution that is given to the administration of the company since on its hard social work of planning and execution of projects and programs in order to improve the quality of life of the agro-producers and consumers, it is indispensable an analysis to the equilibrium point that clarifies the panorama for decision-making that enable the company to become self-sustaining and make it lasts over time. The analysis was based on the macroeconomic theories and the market economy. The databases of the accounting department were the primary sources of information. The data collection also included an interview with the manager who looks for increasing the company sales to reach the equilibrium point. Additionally, the secondary resources consisted on books, web pages, theses, and others. This analysis is carried out in order to contribute to the main goal of the company and to share its vision with the community.