Gestión de costos de producción y su incidencia en la rentabilidad de la panificadora super pan, año 2023

Production costs have become indispensable for microenterprises, since it provides accurate data to know the total expenditure in the production of a given product and thus maintain a good profitability. This research was carried out with the main objective of evaluating the management of production costs and their impact on the profitability of the Super Pan bakery, year 2023. For this purpose, techniques such as interviews and questionnaires were used to gather precise information to examine the production processes with the purpose of optimizing efficiency and reducing production costs. The elements involved in the production process, such as raw materials, direct labor and indirect manufacturing costs, were also identified. In addition, the financial indicators of business profitability were determined. The research methodology was developed using a descriptive, documentary and exploratory approach, applying inductive, deductive and analytical methods, which allowed for a detailed analysis. The results provided effective information for the evaluation of costs and their impact on profitability. Finally, the study showed that the company does not have an established cost management standard, which limits its ability to make decisions and correctly evaluate its financial performance. This demonstrates the need to implement a cost system based on specific production orders that allows for efficient management oriented towards the financial sustainability of Panificadora Super Pan.

• Egile nagusia: Chila Cedeño, Jessica Karina (author)
• Formatua: masterThesis
• Hizkuntza: spa
• Argitaratua: 2025
• Gaiak: Costos de producción; Materia prima; Mano de obra; Costos indirectos
• Sarrera elektronikoa: https://repositorio.uteq.edu.ec/handle/43000/8655