“Estrategias basadas en métodos cuantitativos para el sistema de costos de producción de CURTILAN S.C y su impacto en la rentabilidad empresarial

Abstract

At present the use of quantitative techniques for business activity is scarce since the traditional method of obtaining costs has been the main actor in the accounting and financial information of companies. Therefore, the objective of this study is to determine a quantitative technique for the management of inventory and setting of post strategies to improve profitability indexes and improve administrative management for sound decision making. It is of vital importance to study the factors involved in obtaining production costs, as well as to determine how they influence the profitability indexes of the company. In the present investigation, two quantitative techniques are used, the first one refers to the method of correlation between variables that determines the most relevant and significant elements and the relationship that exists between them. The other model to be used is the inventory cushion model that determines the optimal quantity of inventory in relation to its maximum and minimum stock. Finally, thanks to this application a strategy plan is presented composed of those qualitative and quantitative variables identified in the present research work. These strategies are easy to apply and require a short and long term follow-up, whose objective is to determine an action plan for an optimal growth of the company.