Costos de producción por procesos y su incidencia en la rentabilidad de la hacienda Agrimont S.A del cantón Quevedo, años 2021-2022

The objective of this research is to evaluate the incidence of production costs on the profitability of the Agrimont S.A farm during the years 2021 and 2022, where the production of banana cultivation involves a series of processes and the costs accumulate in different stages. such as: labor, materials, indirect costs and depreciation. Through the use of inductive methodology, a general study of the production cost process of the farm was carried out in order to describe the organizational structure and production processes; thus being able to determine the production costs of banana cultivation, see its impact on profitability during the years 2021 and 2022. When the production costs of a box of bananas are high as in the year 2022, which was $6.98 ctvs., due to inefficiency in production, profitability decreases and decisions must be made such as reducing costs; This may include efficient management of labor, the cost of materials, improving the quality of the fruit and how it is improved, applying good agricultural practices. This will allow the farm to quickly adjust its production, which can have a positive impact on profitability. Process production costs and profitability are closely linked in the management of the Agrimont S.A. banana farm, which in turn contributes to the company's long-term financial success.

• Autore principale: Coello Ronquillo , Washington Marlon (author)
• Natura: masterThesis
• Lingua: spa
• Pubblicazione: 2024
• Soggetti: Costos de Producción; Costos; Procesos; Rentabilidad; Eficiencia
• Accesso online: https://repositorio.uteq.edu.ec/handle/43000/7632