摘要：For any company, it is important to take all its processes in order, in order to correctly fulfill the development of its corporate purpose, identifying market opportunities, understanding and giving solutions to customers, providing support to its members through an optimal Organizational culture, in which coherent scenarios converge, where strategies are formulated and implemented by the human team, leading to the implementation of effective management processes, which are the foundations of a successful organization. It is necessary then that the organizations establish administrative, financial and operational models that allow them to make objective decisions in conjunctural moments. In this sense, the present work proposes a financial model as a managerial tool in the decision making of a company of the porcine sector; for which the processes to be developed to determine the unit cost from the Financial Statements are outlined and subsequently analyzed indicators that allow the financial decision making at the end of each period.
