Abstract:
Analysis of expenditure and income and the economic result of the company should occupy an important place in the
interal management, becouse that depends the capacity of using the factors of production and the mode that interfer
between the company and market, providing strong financial and economic performance to assure an high level
economic and financiar performance, to provide an mode of explore costs and income, from another perspective must
ansure the eficiencity of diferent costs so that generete income by using a corect management and the company obtain
an high benefits, profit and plus value. Organization and economic activity must be necesary, in terms of real needs of
society and eficient, profitability ensuring a profit to expenses of profit through income. From this point of view is
necesary to obtain and record the sources of profit, in this case the company should achieve strict evidentcy of costs and
income, whitch are one of the most important sector out of business. This objective is conditions on a thorough
knowledge of the real situation of unit from in light of external manifestation by using an specifics indicators at the high
level and been able to identify the components which are influience the indicators level and to know the primary couses
which are actions of them. This study is intended to be a financial an economic analysis of costs, revenues and financial
results that involve any economic activity, emphasizing the mode that reflects the couses that positively or negatively
influenced their evolution and the necesary measures which are contribution of redusing the productions costs, to
improve the quality of products and to increasing the profitability and eficienticy of business activity
