El control de costos y presupuestos y su incidencia en el EBITDA de una empresa de empaque agrícola.

Abstract

In the present study, the main objective was to analyze the incidence of cost control and budgets in the EBITDA of a banana packaging company, during the period 2020-2021. The methodology that was carried out in the investigation was based on a non-experimental design, with a mixed approach. The scope of the investigation was descriptive and explanatory; Two populations were determined, one represented by the staff of the agricultural packaging company, and another population made up of the documents and financial statements consulted for the subsequent analysis. The main research techniques used were interviews and documentary research. It was obtained as results that the company under study presents problems in cost control and budget management, generating differences between what was budgeted and what was executed. The EBITDA obtained for the year 2020 was 6% of sales revenue and for the year 2021 2%. It is concluded that the EBITDA values are low and place the company in a vulnerable position before the commitments it has against interest, taxes or amortization, diminishing the possibilities of growth, development and profitability, due to not obtaining sufficient financial capacity. Management attention is required, understanding that these percentages may be higher if better cost control is established and budgets adjusted to the reality of each area of the company are prepared.