Costos de producción de naupliopostlarvas para la comercialización y su incidencia en la rentabilidad de la empresa empacadora grupo Granmar S.A., cantón Salinas, año 2013
World production of shrimp, man has had the need to devise strategies, control costs and make decisions regarding their activities both in the domestic and international trade. The need to propose an analysis of shrimp production involves a comprehensive study concerning the costs which is the found...
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| 第一著者: | |
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| フォーマット: | bachelorThesis |
| 言語: | spa |
| 出版事項: |
2015
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| 主題: | |
| オンライン・アクセス: | http://repositorio.uteq.edu.ec/handle/43000/931 |
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| 要約: | World production of shrimp, man has had the need to devise strategies, control costs and make decisions regarding their activities both in the domestic and international trade. The need to propose an analysis of shrimp production involves a comprehensive study concerning the costs which is the foundation for the company, where the organization should take recorded all costs and expenses of the production of larvae. Currently the Ecuadorian shrimp is an indispensable tool for our economy, so companies that engage in this activity taking strategies in controlling costs. To perform these actions is necessary for the company to have as much information related to the costs and expenses incurred in their larval stages, to avoid losses when producing. This research work is oriented to the production costs of Naupliopostlarvas for marketing and its impact on the profitability of the baler now Group Granmar SA, Salinas Canton in which reality and implement its activities larval rearing was determined and thus obtained results which will be expressed in this research. For the development of this thesis research he was put into practice the knowledge acquired in the areas of Cost Accounting and Financial Management that was a great help to conduct research and reflect the performance of the company. Granmar baler Group S.A has a Gross Profit Margin 68.67% of its output for every dollar of sales after paying production costs, obtaining an operating profit margin of 49.97% for every dollar remaining after all costs and expenses, and therefore a Net Profit Margin 29.82% which is the margin of great importance to the shareholders of the organization. |
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