Determinación del costo-beneficio en la producción de café de Don Víctor en la parroquia Malacatos de la ciudad de Loja, periodo 2020-2021.

The present research work named DETERMINATION OF THE COST-BENEFIT IN THE PRODUCTION OF "DON VÍCTOR" COFFEE IN MALACATOS PARISH, CITY OF LOJA, PERIOD 2020-2021, was carried out with the purpose of applying a costing system according to the need of the business, which allows the owner of the economic activity, with artisanal qualification, to determine the total and unit costs incurred in the production of coffee to achieve to know the profitability of economic activity based on the behavior of costs, volume and income. To establish the costs of raw materials, labor and indirect costs involved in coffee production, the production order cost system was applied, since the nature of the business is coffee roasting activities for wholesale sales. In the accounting procedure, the Initial Inventory was carried out, making the physical verification of the goods, values and obligations of the business. A numerical Chart of Accounts and a Manual with the description of each of the accounts that had movement during the accounting period were prepared. Therefore, in a chronological and orderly manner, the Initial Situation Statement was prepared; the record of operations in the memorandum; the accounting records in the Daily Book with the respective adjustment and closing entries at the end of the fiscal year; the General Ledger obtaining the balances of the accounts that intervened in the economic period to transfer them to the Trial Balance of Sums and Balances until obtaining and presenting the Financial Statements, which present the following values as of December 31, 2021: Revenues $4. 408.45; Expenses $2,993.59; Net Income $1,414.86; Assets $142,928.91; Liabilities $1,473.81 and Equity $140,040.25. In addition, auxiliary documents were designed to record the amount of resources consumed in each production order, allowing to keep control of the cost elements in terms of raw material, labor and general production costs, which are supported by: requisition orders for raw material, indirect materials and supplies, Kárdex cards for inventory control kept in stock. These are supported by: requisition orders for raw materials, indirect materials and supplies, Kárdex cards for the control of inventories kept in stock; time and clock cards used for the control of the labor force dedicated to the coffee production process; payment and accruals role to obtain the values that the workers receive monthly; general production costs for the consumption of inventories and depreciation of fixed assets that were used during the production period. To verify the liquidity in coffee production, the financial indicators of liquidity and profitability were applied to the values obtained in the Statement of Financial Position and 5 Income Statement, evidencing that the economic activity is within normal standards, allowing it to continue in the development of its activities; a financial budget for the period 2020-2021 was also established, the respective analysis and projection of the Income and Expenses incurred was made, allowing to project for the year 2022 an income margin of $23,340.86 that allows obtaining a net profit of $5,547.71. To determine the minimum sales level for the year 2020-2021, it was found that the production of roasted ground coffee for retail sales versus roasted ground coffee for wholesale deliveries in retail stores and micro markets obtained a higher unit contribution margin; The sales price per unit produced is $3.50 and the unit variable cost is $0.19; therefore each unit sold during 2020 and 2021 contributed with $3.31 to cover the fixed costs and generate profit; achieving a break-even point of 801 minimum units sold in the year. Likewise, roasted ground coffee for wholesale deliveries, the sales price per unit produced is $2.00 and the unit variable cost is $0.14; as a result, each unit sold during 2020 and 2021 contributed $1.86 and, in the same way, a break-even point of 1,309 minimum units was obtained for the year. It was also projected that for the year 2022 the production of roasted ground coffee for retail sales should be over 920 units and for roasted ground coffee for wholesale sales over 1,301 units to obtain a profit of $5,547.71. At the end of the curricular integration work it is established that there is profit, since the product transformed by the economic activity is $1.62; it means that for each dollar invested $1.33 will be earned; therefore, the income is higher than the costs incurred, as a result the product generates profit; It is also important to emphasize that all the information gathered is of great importance, since it allows the owner to know the economic-financial situation of his business and the results obtained help him to make decisions for an adequate profitability, which will allow him to establish himself over time and reach new goals, improve his economic benefits and maximize his value in the market.

• Hlavní autor: Jiménez Ortega, Erika Daniela (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2022
• Témata: <CAFE>; <COSTO-BENEFICIO>; <MALACATOS>; <CONTABILIDAD Y AUDITORIA>
• On-line přístup: https://dspace.unl.edu.ec/jspui/handle/123456789/25160