Análisis de control administrativo financiero en el proceso de producción de maquinarias de la empresa ECUAPACK CIA. LTDA.

Abstract

The following analysis has been carried out using information from the production department of Ecuapack Cia. Ltda., whose main focus is the sale of industrial machinery. This research aims to offer an alternative that allows the contribution margin generated in local production projects to cover administration and marketing expenses. The methods used in this research are the statistic estimation deviation, coefficient deviation, average and correlation coefficient; these methods are applied to each of the cost components through a sample of 83 production orders generated throughout 2021. With this information, it is determined that 8% of the total cost belongs to indirect manufacturing costs, 9 % corresponds to direct labor and 83% comes from raw materials. In addition, using a sample of 34 projects, it is determined that the percentage of the sales costs and the contribution margin, which is 24%, do not cover the administration and sale expenses, since they generate a net loss of 1%. This information allows identifying the errors that are occurring during the production process in order to review two improvement alternatives, which can be implemented separately or together, in order to improve the entire process, achieve the results to the company standards and provide customers with quality products at affordable prices.