Análisis costo beneficio para la adquisición de maquinarias en la compañía Cubedesign S.A. Guayaquil
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2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El objetivo de esta tesis es analizar el costo beneficio para la adquisición de maquinarias en la compañía Cubedesign S.A. Los materiales utilizados en esta investigación fueron: guía de observación, encuesta, entrevista y los métodos aplicados fueron: hipotético, deductivo, bibliográfico. En cuanto a las entrevistas efectuadas a al gerente y contador de la compañía y a los trabajadores, se pudo determinar la necesidad que tiene la empresa de desarrollar un análisis de costo beneficio en el alquiler de maquinarias para las obras, para poder escoger la mejor alternativa para así poder incrementar la rentabilidad de la empresa al disminuir los costos que se generan ya sea por el costo de adquisición de los equipos o por los costos de alquiler de los mismo.
Por lo tanto se concluye, para realizar el análisis costo beneficio de alquiler de maquinarias se debe de especificar los parámetros propios y los procesos de la propuesta correspondiente al desarrollo de la inversión en el alquiler de maquinaria para la construcción. De acuerdo a esto se recomienda que el hecho de no tener que desembolsar una gran suma de dinero para la compra de un equipo, o tener que asumir un gran pasivo, significa un gran costo de oportunidad, puesto que se liberan recursos para capital de trabajo, lo cual puede ser más necesario e inclusive más rentable que utilizar los recursos para la compra de la maquinaria.
The objective of this thesis is to analyze the cost benefit for the acquisition of machinery in the company Cubedesign S.A. The materials used in this research were: observation guide, survey, interview and the methods applied were: hypothetical, deductive, bibliographic. As for the interviews with the manager and accountant of the company and the workers, it was possible to determine the need for the company to develop a cost benefit analysis in the rental of machinery for the works, in order to be able to choose the best alternative for So as to increase the profitability of the company by reducing the costs that are generated either by the cost of acquisition of the equipment or by the rental costs of the same. Therefore, it is concluded, in order to carry out the cost-benefit analysis of machinery rental, it is necessary to specify the own parameters and the processes of the proposal corresponding to the development of the investment in the rental of machinery for construction. Accordingly, it is recommended that the fact of not having to pay a large sum of money to buy a team, or having to assume a large liability, means a great opportunity cost, since resources are released for working capital , Which may be more necessary and even more profitable than using the resources to purchase the machinery.
The objective of this thesis is to analyze the cost benefit for the acquisition of machinery in the company Cubedesign S.A. The materials used in this research were: observation guide, survey, interview and the methods applied were: hypothetical, deductive, bibliographic. As for the interviews with the manager and accountant of the company and the workers, it was possible to determine the need for the company to develop a cost benefit analysis in the rental of machinery for the works, in order to be able to choose the best alternative for So as to increase the profitability of the company by reducing the costs that are generated either by the cost of acquisition of the equipment or by the rental costs of the same. Therefore, it is concluded, in order to carry out the cost-benefit analysis of machinery rental, it is necessary to specify the own parameters and the processes of the proposal corresponding to the development of the investment in the rental of machinery for construction. Accordingly, it is recommended that the fact of not having to pay a large sum of money to buy a team, or having to assume a large liability, means a great opportunity cost, since resources are released for working capital , Which may be more necessary and even more profitable than using the resources to purchase the machinery.
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RENTABILIDAD, CAMINERO, EQUIPO, COSTO