Modelo de gestión para la determinación de costos en el logro de la rentabilidad en los resultados financieros en Globalecuador
Fecha
2021
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La presente investigación tuvo el objetivo de diseñar un modelo de gestión para la determinación de costos de venta en la línea de refrigerantes, para el logro de la rentabilidad en los resultados financieros en Globalecuador Cía. Ltda. Para el efecto, se aplicó la metodología descriptiva, cuantitativa, de campo, con uso de la encuesta aplicada al personal administrativo de la empresa, cuyos resultados evidenciaron los siguientes resultados: el personal administrativo desconoce los impactos de los procesos de importación, almacenamiento y ventas de mercancías pertinentes a la línea de refrigerantes, debido a que no han sido costeados adecuadamente por el responsable de las finanzas, situación que compromete los resultados financieros de la organización, que fija los precios de esta mercadería, sin considerar de modo preciso sus costos. Los empleados administrativos no han estandarizado la utilización del sistema informático de base de datos y no puede manejarlo correctamente, afectando el proceso actual de costeo de estos artículos y la transparencia de costos y precios. La propuesta constó de controles para la aplicación de los costos de venta en cada etapa de la comercialización de los artículos, en donde se incluyeron políticas para la determinación de costos y precios de venta en la línea de refrigerantes, estructura organizativa y diseño de perfiles para cada cargo. En conclusión, se pudo conseguir el objetivo de diseñar un modelo de gestión para la determinación de costos de venta en la línea de refrigerantes, para fortalecer la rentabilidad en los resultados financieros en Globalecuador Cía. Ltda.
The present investigation had the objective of designing a management model for the determination of sales costs in the refrigerants line, to achieve profitability in financial results at Globalecuador Cía. Ltda. For this purpose, the descriptive, quantitative, field methodology was applied, using the survey applied to the administrative staff of the company, the results of which showed the following results: the administrative staff is unaware of the impacts of the import and storage processes and sales of merchandise relevant to the refrigerant line, due to the fact that they have not been adequately paid for by the person responsible for finance, a situation that compromises the financial results of the organization, which sets the prices of this merchandise, without precisely considering its costs. Administrative employees have not standardized the use of the database computer system and cannot handle it correctly, affecting the current process of costing these items and the transparency of costs and prices. The proposal consisted of controls for the application of sales costs in each stage of the commercialization of the articles, which included policies for the determination of costs and sale prices in the refrigerant line, organizational structure and design of profiles for each charge. In conclusion, it was possible to achieve the objective of designing a management model to determine sales costs in the refrigerant line, to strengthen profitability in financial results at Globalecuador Cía. Ltda.
The present investigation had the objective of designing a management model for the determination of sales costs in the refrigerants line, to achieve profitability in financial results at Globalecuador Cía. Ltda. For this purpose, the descriptive, quantitative, field methodology was applied, using the survey applied to the administrative staff of the company, the results of which showed the following results: the administrative staff is unaware of the impacts of the import and storage processes and sales of merchandise relevant to the refrigerant line, due to the fact that they have not been adequately paid for by the person responsible for finance, a situation that compromises the financial results of the organization, which sets the prices of this merchandise, without precisely considering its costs. Administrative employees have not standardized the use of the database computer system and cannot handle it correctly, affecting the current process of costing these items and the transparency of costs and prices. The proposal consisted of controls for the application of sales costs in each stage of the commercialization of the articles, which included policies for the determination of costs and sale prices in the refrigerant line, organizational structure and design of profiles for each charge. In conclusion, it was possible to achieve the objective of designing a management model to determine sales costs in the refrigerant line, to strengthen profitability in financial results at Globalecuador Cía. Ltda.
Descripción
pdf
Palabras clave
MODELO DE GESTIÓN ., COSTOS, RENTABILIDAD, RESULTADOS FINANCIEROS
Citación
APA