El control en la gestión de la producción y la rentabilidad en la corporación IMPACTEX Cía. Ltda., de la ciudad de Ambato.

Abstract

This research raises theme: "The management control of production and profitability of the Corporation Impactex Cia. Ltda., In the city of Ambato. "Given that weaknesses detected in the production department as there is inadequate control of production, causing delays in orders, dissatisfied customers, it also generates the existence of a large excess inventory of finished products in storage, leading to economic losses generated and thus decreased profitability in the company. Through bibliographical research concepts related to the control, management, production, inventory, profitability and other arguments relating to the variables studied they were extended. Balance sheets and financial statements obtained from the Corporation Impactex Cia., Ltda., Analysis by the system through a scorecarding Balance Scorecard was conducted to learn about control in the department of production and profitability. The result being that the entity exists in excess inventories of obsolete finished product. So it is concluded that the Corporation Impactex Cia., Ltda., Is not meeting targets in relation to budgeted sales and profitability. Faced with the problem detected is proposed as solution design strategy maps through the balanced scorecard (Balanced scorecarding) identifying perspectives: financial, customer, internal processes and learning and technology, in this way will allow you to meet the projected goals.