Determinación de los costos de producción y la rentabilidad de una empresa camaronera en la provincia de el Oro.

Abstract

The present investigative work is developed based on the prerequisites to obtaining the title of Accounting and Auditing Engineer; It tries to emphasize the application of knowledge and teachings achieved throughout the study process. The resolution of a practical case of a shrimp company has been taken as a basis, which provided relevant data prior to the development and resolution of the statements raised within said case, generally based on the application of financial indicators, for subsequent analysis, comparison and interpretation. Based on this, it is necessary to know certain terms that facilitate the understanding and efficient resolution of the topic to be developed; such as production costs, shrimp company, profitability, profit or profit, financial statements, among others; Within the development that will be given to the shrimp company, six-monthly periods from January to June corresponding to the years 2018, 2019 and 2020 will be taken into consideration. With this information provided, it will be necessary to apply formulas that are within the financial indicators. Taking into consideration that the subject to be discussed refers to the determination of production costs and especially the profitability of the company within the periods mentioned. The results obtained show that the shrimp company generated losses within the 2020 period, in the same way the production costs decreased but given the case that the profit was negative, a feasible profitability was not obtained, this may affect the operation of the same.