Evaluación De La Estructura De Costos Y La Fijación De Precios En Una Empresa De Vidriería

Abstract

This project aims to evaluate the cost structure of Llano Vidrios Glassworks and its relationship to sales pricing, in order to determine its impact on the profitability and financial sustainability of the business. To this end, five standard products that represent the company's main source of income were analyzed: clear glass, single mirrors, decorative mirrors with lighting, etched glass, and single-pane windows with glass. First, the fixed and variable costs associated with the glassworks' main activities were identified and classified, distinguishing between raw materials, direct labor, and manufacturing overhead (MOH), as well as administrative and sales expenses. This exercise revealed the current cost structure and highlighted the significant weight of fixed costs, making production volume and capacity utilization crucial for reducing unit costs. Subsequently, the unit costs per square meter for the five products were calculated, incorporating raw materials, direct labor, and MOH allocated using a rate based on the square meters produced. When comparing these costs with current selling prices, it was found that, although the production cost is relatively similar across the products, the profit margins differ significantly. Products such as simple glass windows and decorative mirrors with lighting have very high operating margins, while clear glass and, especially, etched glass show very low margins. The analysis of the relationship between sales prices, sales volume, and profitability revealed that not all product lines contribute equally to financial sustainability. Products with higher added value and unit prices better dilute administrative and sales expenses and generate significant profit per square meter, in contrast to high-turnover, low-margin products, whose current prices do not adequately reflect the cost and production effort required. Based on these results, adjustments to the pricing policy are proposed, particularly increasing the prices of etched and clear glass, strengthening the marketing of high-value-added products, optimizing the use of installed capacity, and implementing a permanent cost and margin control system. These recommendations aim to improve the company's overall profitability and contribute to its financial sustainability in the medium and long term.