Análisis de los costos de producción y su efecto en la rentabilidad de los Socios Productores de la Asociación Agroartesanal de Banano Orito Unión Carchense “ASOAGCAR” de la provincia de Santo Domingo de los Tsáchilas, del periodo 2017-2020

Abstract

The purpose of this research was to elaborate an Analysis of the Production Costs and its Effect on the Profitability of the Producing Partners of the Banana Agroartesanal Association Orito Unión Carchense "ASOAGCAR" of the Province of Santo Domingo de Los Tsáchilas, for the Period 2017-2020". The purpose of the Cost of Production Analysis was to learn about the Orito banana production process and identify production costs to provide producing partners with accurate information based on a production model which will allow them to make sound financial decisions that will improve the profitability of the institution. The methodology applied was qualitative and quantitative. The level of the research was Descriptive and Exploratory, and Field, Documentary, and Applied research were used. The General Objective was to analyze production costs and their effect on the profitability of the Producing Partners of the Banana Agroartesanal Association Orito Unión Carchense "ASOAGCAR" of the Province of Santo Domingo de Los Tsáchilas, for the Period 2017-2020 to know the real costs and determine their profitability. The main problem was that the company does not have a production cost system, so the production process and its costs are carried out empirically. It was concluded that the Association's production costs for the periods 2017, 2018, 2019, and 2020 were high, and there was an annual increase, and it also generated profits. It was recommended to carry out permanent periodic controls of the production costs of orito bananas to know the changes that exist in the production processes, keeping a historical record of the costs and inventories of raw materials or materials to avoid waste and determine their real cost