Los costos de producción y su efecto en la rentabilidad del cultivo de camarón en la compañía Gambalit S.A. de la provincia del Guayas, periodo 2017-2018

The general objective of the research is "to evaluate the production costs and profitability of shrimp farming in the company Gambalit S.A., province of Guayas, during the period 2017 - 2018". The production costs generated in aquaculture activities are a substantial element in the development of companies in the shrimp sector, but lacking the knowledge and tools to control these costs, causes variations in profitability, which makes it difficult to produce efficiently. Gambalit S.A. is a private capital company, for profit, whose purpose is the raising of quality shrimp, to market both in local and foreign markets, through large packers in the country. As is known, cost analysis is a determining factor in the industrial sector, because it reveals the weaknesses of the process and allows resources to be distributed in the required proportion. The methodology and techniques used were observation, interview and documentary analysis. The results obtained allowed establishing vulnerabilities in the costing system maintained by the company Gambalit SA, the factors that have an impact on costs, such as the increase in its mortality rate of larvae, and the growth of raw material consumption. from one period to another; therefore, the analysis of qualified suppliers for the sale of larva, the diversification of suppliers of raw material, as well as the study of substitute raw materials that allow to improve their costs without sacrificing their quality was considered. KEYWORDS: Costs, Production, Profitability, Biomass, Financial Statements, Shrimp.

• Egile nagusia: Tomalá Miranda, Víctor Francisco (author)
• Formatua: bachelorThesis
• Hizkuntza: spa
• Argitaratua: 2019
• Gaiak: Costos, producción, rentabilidad, biomasa; Estados financieros, camarón
• Sarrera elektronikoa: http://repositorio.uteq.edu.ec/handle/43000/6058