Determinación de los costos de producción y distribución la Cooperativa de Productores Agropecuarios Basados en el Rubro Papa "Conpapa Chimborazo", año 2023

Abstract

This research addresses the problem of identifying and managing potato production and distribution costs in CONPAPA CHIMBORAZO during the year 2023, intending to design strategies to reduce them and improve the organization's profitability. To this end, an exhaustive value chain study was carried out, identifying and classifying direct and indirect costs, selecting an appropriate costing system, and analyzing efficient practices. The methodology used included collecting and analyzing financial data, interviews with the institution members, and direct observation of production and logistics processes. This approach allowed for a comprehensive understanding of the costs associated with each stage of the process. The results showed that production costs are within the average for the sector, but significant areas for improvement were identified, such as optimizing the use of agricultural inputs, negotiating with suppliers, and implementing more efficient distribution practices. It is concluded that the implementation of the proposed strategies can contribute to strengthening the cooperative's profitability and competitiveness. It is also recommended to train the staff about cost control and efficient production techniques and that an appropriate costing system be established. This study provides a valuable basis for strategic decision-making in the cooperative and can serve as a reference for other similar organizations in the region.