Resumen

MORILLO MORENO, Marysela Coromoto. Structuring, control and reduction of costs in Venezuela. Universidad y Sociedad [online]. 2018, vol.10, n.2, pp. 273-284.  Epub 03-Feb-2018. ISSN 2218-3620.

They are multiple the reasons for which the companies urge them to control their costs, such as the maintenance of their profitability, in complex environments, special for the Venezuelan Pymes whose vulnerability grade is bigger, product of regulations for the price fixing, gain margin in an inflationary context. This work seeks to guide the administration of the Pymes in complex environments whose price level and of sales they are uncontrollable, through a series of strategies for the control and reduction of costs, in the search of preserving its level of utilities, of face to the survival and sostenibilidad of the Pyme. Among the multiple stocks to undertake highlight the manipulation of variables linked to the production volume, and of causal multiple of structural and operational type, which can be combined with that settled down by the administration based on activities, in the routine activities of the Pyme, trying to diminish, to eliminate and to substitute activities that don't add value in the market, in simultaneous, with the increase and creation of activities that if they add it.

Palabras clave : Activities; costs; decisions; profitability and value.

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