Costos De Producción Y La Rentabilidad En La Multiplicación De Plantas Injertadas De Cacao Ccn-51 En Vivero De La Empresa Pública Prodeuteq, Año 2023

The research analyzes production costs and profitability in the multiplication of grafted cacao cacao plants (Theobroma cacao L.) CCN-51 in the PRODEUTEQ nursery during 2023, with specific objectives focused on identifying factors that affect costs, quantifying them and determining profitability. The methodology employed a factor analysis to identify principal components, analysis of fixed and variable costs, and evaluation of financial indicators. The results revealed seven factors that explain 90.06% of the total variance in costs, where Factor 1 (labor costs and certifications) and Factor 2 (financing and genetic material) are the most significant, with 29.42% and 20.77%, respectively. The cost structure showed that fixed costs represent 71% ($75,395.00) of the total, while variable costs represent 29% ($30,759.50), with a unit cost of $0.33 per plant. Profitability showed positive results, with a net profit of $60,241.52 and a return on sales of 36.20%. The break-even point was established at 92,750 plants, with a contribution margin of 17,355. It was concluded that the critical factors are labor and certifications, along with financing and genetic material; the cost structure is dominated by fixed components, mainly administrative and nursery establishment; and the operation is profitable with a successful differentiated pricing strategy. These findings show that the model implemented by PRODEUTEQ is financially viable and could serve as a reference for similar enterprises in the sector.

• Autor principal: Alcívar Méndez, Kevyn Adrián (author)
• Formato: masterThesis
• Lenguaje: spa
• Publicado: 2025
• Materias: Costos de producción; Contabilidad de costos; Rentabilidad; Estrategias de ventas; Estructura de costos
• Acceso en línea: https://repositorio.uteq.edu.ec/handle/43000/8474