Contabilidad y Auditoría

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Author: search.filters.author.Mantilla Ramírez, Samantha Gisselle

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    Los costos de operación y la rentabilidad en la Distribuidora de Gas Ramírez
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría Semipresencial, 2015-09) Mantilla Ramírez, Samantha Gisselle; DT - Sánchez Sánchez, Rubén Mauricio
    The field study in which the documents as part of the universe or population study was revised, established operating costs in Distribuidora de Gas Ramirez at a value of $713,941.76 for 2013 was obtained, and $651,258, 68 for 2014; observing a reduction in operating costs and showing that it is difficult to establish each of its component costs, since there is no clear outlining to define those costs, difficult to assess or control thereof. The level of profitability of the gas distributor Ramirez was also determined that the line of business is highly satisfactory, but with the difficulty of establishing such indicators, for detailed information to help improve the presentation of financial information was found ; however, it can be noted that there are indicators that need improvement as operating margin and gross profit margin, as these have diminished and are indicators of 6.45% for 2013 and 7.31% for 2014 in both indicators, it may be suggested that are not well defined accounts and costs which delayed the search results. After all elements that helped identify the need to propose an alternative solution, proposing a system that allows operating costs to improve profitability in Distribuidora de Gas Ramirez this to say the same manager Mr. Jose Ramirez, identifying positive aspects that resulted this would be the best option to meet the objectives of the company and achieve sound economic development, derived from an appropriate cost control and identification of different indicators.