Costos de producción y su efecto en la rentabilidad en las variedades de café, en el centro experimental Sacha Wiwa, en el cantón La Maná, provincia de Cotopaxi, periodo 2023.

This research project has the general objective of establishing production costs and their impact on the profitability of coffee varieties, in the Sacha Wiwa experimental center, in the La Maná canton, Cotopaxi province, with the purpose of promoting costs, since There is a total lack of knowledge of the basis that is the production costs, which makes the processes difficult due to the lack of information in making decisions to have good production, which is why the following research methods were applied since they are used It made it easier for us to collect information, such as exploratory, field and applied methods. Through these methods, we were able to establish techniques such as: interview and survey, which were directed at those facing the Sacha Wiwa experiment center. Thanks to the staff in charge, was able to know the elements of the cost, based on each productive phase, it was possible to identify three phases such as planting, maintenance and harvest, due to this it was possible to identify and determine the production costs and its profitability, which costs $1105 .50 and its profitability is 2.8903% which was able to obtain a good profitability, and that the Sacha Wiwa experimental center is producing correctly, the value of each plant was obtained at $0,70 per plant and its three phases were calculated, in the process of harvest was obtained at a price of one quintal of coffee, already establishing its costs is $35.10 per quintal, which is estimated to produce production starting in the third year, which will produce 30 quintals, in year four 33 quintals and in year five it was estimated 50 quintals of coffee annually, since the place where the Sacha Wiwa Experimental Center is located is a temperate climate, a proposal was established to design a production cost guide model for coffee varieties, to contribute to the agronomic project. integral Sacha Wiwa, whose objective is to help the producer obtain profitability in their production and not have losses in their cultivation.

• Main Author: Cedeño Paredes, Edgar Fabián (author)
• Other Authors: Falcón Aguaiza, Ariel Aladino (author)
• Format: bachelorThesis
• Language: spa
• Published: 2024
• Subjects: PROCESO PRODUCTIVO; ELEMENTOS DEL COSTO; RENTABILIDAD; MODELO DE GUÍA DE COSTOS; CONTABILIDAD Y AUDITORÍA
• Online Access: http://repositorio.utc.edu.ec/handle/27000/11786