Los costos de producción y venta y su incidencia en el rendimiento financiero de la empresa “Manalicor S.A.” durante el período 2017-2018

Abstract

The present research work has as its theme, The costs of production and sale and its impact on the financial performance of the company" MANALICOR S.A. "during the period 2017-2018, being the general objective Evaluate the costs of production and sale and its impact on the financial performance of the company "MANALICOR S.A." during the period 2017-2018. The achievement of the aforementioned objective could be obtained through the application of the methodology and information collection techniques, to then perform an analysis of theoretical and financial information granted by the institution. Through the analysis of the financial statements of the company “MANALICOR S.A.” it was found that the company is being affected by a decrease in sales, which is why it is necessary to review and take into account the options of credit to customers, diversification of places of commercialization or promotions that help increase the level of sales. The company can not cover its obligations in the short term since it is not efficient in the management of its resources and does not generate the necessary profitability for the type of business as such, currently it has committed approximately 90% of its assets, although it seeks to increase its profitability