Costo de Producción y su repercusión en la Rentabilidad en la panadería y pastelería el embajador, ciudad de Quito, Período 2022

ABSTRACT The research entitled "PRODUCTION COST AND ITS IMPACT ON PROFITABILITY IN THE PANADERÍA Y PASTELERÍA EL EMBAJADOR, QUITO CITY, 2022" aimed to evaluate the production costs and their impact on the profitability of the Panadería y Pastelería EL EMBAJADOR. The study examined each component, including raw materials, labor, and indirect manufacturing costs, as well as the profitability level of this business. A solid theoretical framework was adopted to support the research, providing relevant information on the study, and a quantitative methodology was used to measure, describe, and analyze the information presented by the business. The research had a non-experimental design to describe the problem in its environment without any manipulation, and it applied documentary and field techniques, such as an observation guide and an interview guide. The results revealed an increase in raw material costs, leading to a reduction in the bakery's profitability. Additionally, it was noted that the business lacks adequate control over production processes. The conclusion is that profitability decreased due to the rise in fuel prices decreed by the government in 2021, causing an increase in raw material costs. Keywords: Production costs, Profitability, Cost accounting, Indicators Reviewed by: Mgs. Edison Salazar Calderón ENGLISH PROFESSOR I.D. 0603184698

• Hovedforfatter: Toaquiza Anguisaca, Jenny Margoth (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2024
• Fag: Costos de producción; Rentabilidad; Contabilidad de costos; Indicadores
• Online adgang: http://dspace.unach.edu.ec/handle/51000/13678