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Objective: To publicize the results of the research entitled Incidence of the contribution margin in the management decision making of bakery companies. Methodology: The research was oriented under the positivist paradigm with quantitative approach and inductive empirical method. It was typified as explanatory with cross-sectional, non-experimental, field, correlational - causal design. The population consisted of 1046 managers of small and medium-sized bakeries in Barranquilla - Atlantico, Colombia. Results: The analysis of the data was guided by means of descriptive statistics by means of the analysis of frequencies and arithmetic means used to describe the variables; and inferential statistics with application of the Pearson Coefficient hypothesis tests to measure correlation; linear regression tests and analysis of unidirectional variance to determine the incidence of the variable contribution margin in decision making. Conclusions: It was determined that there is a good linear correlation between the explanatory variables and the dependent variable. Likewise, in view of the theoretical framework analyzed, it is inferred that the degree of discipline with which the projection of the contribution margin is assumed directly influences successful decision making.

Margen de contribución y toma de decisiones gerenciales de empresas panificadoras