Análisis de costos y propuesta de modelo para Finca Bananera. Caso Finca María Narcisa – El Oro

Abstract

This project analyzes the costs involved in the production process of the Banana Farm; Corralitos Sector located in the Province of El Oro; in order to obtain reliable data that allow timely decision-making to improve the profitability of the Farm. The Farm does not know its cost structure, nor does it have historical information about it. In this project, field research is applied to obtain data directly from the site or area of study. Observations, interviews, and documentary analysis were carried out to extract useful information. With the data collected, methods and analysis tools were applied. A form or model of cost treatment for the Farm is presented, with the determination of the cost of production of the Farm through the system of costs by processes, which is best applied due to the nature of the business, the use of tools for knowledge of useful information regarding costs and how these affect to obtain the utility. With knowledge of the most representative cost element and the degree of operating leverage on the farm, decisions can be made to improve profitability. The real profitability of the 2022 period was identified and information management proposals were provided throughout the development of the project.