Análisis de los costos de los servicios ofertados por la empresa jardines de Manabí y su incidencia en la toma de decisiones gerenciales año 2016

Abstract

The present degree work was carried out under the research modality, with the objective of determining the incidence of the costs of the services offered in the Jardines de Manabi Company, during the year 2016 for which it was established, the development of research in three parts: The first part consisted of reviewing the literature and developing the theoretical framework based on authors and bibliographical citations to know concepts related to costs, as well as being a stage of prior knowledge of the Company, its operations, legal basis which is ireflected in the visualization of the scope of study. In the second part, the design of the research was established, which is descriptive, the interview and the internal control test based on the Entity's function manual were applied to determine the fulfillment of the functions, in the definition and selection of the sample, 7 results statements were taken corresponding to the months in which losses and low profit were reported, from a total universe of 12 income statements during 2016, in order to perform an analysis of the costs, in this case, expenses that directly intervene in the loss or low profit reported in the Company. In the last part, with the results obtained from the interview and the questionnaire to the Manager and Accountant of the Company; details the reasons for the important changes in certain accounts and subaccounts of expenses used by the Company; the data analysis was performed to determine by month and line the most important accounts that caused losses and low utility in the months taken for the sample; finally the conclusions and recommendations detail the results obtained from the most significant expenses during the 2016 period, the cause and effect of these variations and the most frequent problems that arose in the accounting and management area, making the respective recommendations based on the results analyzed