Los costos de producción y el crecimiento empresarial. El caso de estudio de la empresa IMPEDSA del sector fabricación de carrocerías en Tungurahua

Abstract

The proposal of this work is to analyze the costs of production and business growth at IMPEDSA enterprise, of the body manufacturing sector in Tungurahua, with a level of descriptive research and qualitative approach, for which a diagnosis is made on the situation of the enterprise, collecting the financial information based on the Statement of Results and General Balances included in the period 2014 - 2016; according to the information referred to, it is determined, the variation of factors such as: sales, production, long-term liabilities. In addition, the profit margin, profitability and liquidity analysis is performed. Being this, a work of qualitative type, a hermeneutic triangulation to establish a relationship between production costs, company growth and performance vs. long-term financing, is carried out. The information obtained and the calculations, reflect in the results, that the company is in a stable and profitable financial situation.