Análisis de costos para evaluar la rentabilidad de la empresa Tecbombas H2O S.A.S.

Abstract

This paper presents the development and implementation of an efficient cost system for Tecbombas H2O SAS, designed to optimize the company's strategic decision making. In the first instance, the most appropriate system was identified by comparing models according to criteria such as flexibility and adaptability, selecting the systems of project costs and fixed and variable costs to address different needs. Among the outstanding achievements, business profitability was evaluated, identifying imbalances and disproportionate expenses that affected revenues. In particular, preventive maintenance contracts with low profitability were analyzed, evaluating times, use of technical resources and differences between actual and charged costs. This allowed us to propose adjustments in rates and strategies to maximize profitability during the internship process. However, when trying to calculate profitability by business lines (buildings, hotels and complexes), the lack of specific data on expenses was identified as a major limitation. To mitigate this difficulty, Kardex and detailed tracking systems for materials and labor were implemented for each project. Finally, this analysis provides clear guidance for improving operational processes, adjusting rates and strengthening the company's financial management, positioning it for sustainable growth.