Decisiones de producción, costes de producción y maximización de los beneficios de una empresa productora de derivados de cacao

Abstract

The present work involves several analyzes of a company that produces cocoa derivatives that maintains delimitations in production processes, especially those related to production decisions, costs and profit maximization, since they are affected by variables endogenous that generate loss to the company by inferring in relatively high costs and expenses to the levels of production that are maintained, what is sought is to analyze the activity with the purpose of establishing whether, by relating the factors of production with the absorption value of the company, it is possible to mark some possible improvements that channel the resources, through relevant strategic decisions, and derive in the reduction of costs, expenses and other supports to the benefit that is intended to maximize. The stated intention of the analysis is of a qualitative nature because it led to the financial evaluation of the company from the financial statements. The tour also led us to examine the equilibrium points linked to the production levels of various periods, in order to measure the production and sales needs that allow the company to reach the point where the marginal income is equal to the marginal cost and assume a starting point that guides the desired results.