Costo de producción en el cultivo de café (coffea), para el fomento de la producción en el centro experimental Sacha Wiwa, en el Cantón La Maná, Provincia de Cotopaxi

The general objective of this research project is to establish the production costs of coffee cultivation in the Sacha Wiwa experimental center in La Maná, province of Cotopaxi. This, is due to the lack of knowledge based on the costs of production in the experimental center Sacha Wiwa, not having a record that determines the costs that hinder the obtaining of information in the decision making for a good investment in the production process. The inductive, deductive, analytical, and synthetic methods were applied, which allowed the application of techniques such as the survey and interview, which were directed to the person in charge of the Agronomic Promotion project, through which it was possible to identify the cost elements based on each production process. Three processes were identified, due to this, we proceeded to determine the production cost of planting in one hectare per year with a value of $2,390.07, in the maintenance process a value of $1.20 per plant was obtained and in the harvest process the cost was established with a value of $37.64 per quintal, which are calculated in a hectare of coffee with a production of 64 quintals in the two annual harvests. With this, the proposal of this research was to design a guide model that allows a costing by process in the cultivation of coffee, in order to make good decisions at the time of determining the value of the costs in each process, and to value the real utility that will be obtained from the cultivation.

• Үндсэн зохиолч: Silva Paredes, Guadalupe del Rocío (author)
• Бусад зохиолчид: Zamora Escobar, Erika Viviana (author)
• Формат: bachelorThesis
• Хэл сонгох: spa
• Хэвлэсэн: 2022
• Нөхцлүүд: ELEMENTOS DEL COSTO; COSTOS POR PROCESOS; MODELO DE GUIA DE COSTEO; PROCESO PRODUCTIVO; CONTABILIDAD Y AUDITORÍA
• Онлайн хандалт: http://repositorio.utc.edu.ec/handle/27000/8532