Identificar el proceso de fijación de costos mediante el cual la empresa Importrackmaq Cia. Ltda. establece el precio de su mercadería

Abstract

The company Importrackmaq. Inc. Ltda., located in the city of Cuenca province of Azuay, determines its costs and prices of spare parts for heavy automotive machinery that it offers to the market, it has branches in cities such as Guayaquil, Quito, Yantzaza and Lago Agrio. The identifiers will be analyzed under the qualitative and quantitative method, where the cost structure will be identified: fixed costs; variable costs and levels of profitability that allow determining a price that leads to a sustainable and sustained growth of the company. It is important to point out the contribution of this research that will lead to the foundation of a restructuring of the company envisioned by its manager.