La rentabilidad y su relación con los costos de producción en el contexto del sector camaronero orense. Un matrimonio financiero.

Abstract

In the province of El Oro, there is ample production in the shrimp sector due to its excellent profitability that it generates for investors; it is for this reason that it is important that there is a good control in production costs so that the utility of the business is as expected. Analyzing the financial statements of the company SembriosMar, it can be observed that there is a high investment in production costs from one period to another, for this reason there is a decreasing performance between the period 2016 and 2017. This is due to the fact that the producers do not they control their costs during the production process. The main objective of this document is to analyze the profitability of the company SembriosMar, by means of the profitability ratio, for which a comparative analysis of the production costs was first performed to determine in which item it affects that the financial returns increase or decrease. To determine the research results, it has been verified what their production costs have been by means of a quantitative analysis using formulas in the financial indicator, profitability and qualitative ratio when interpreting the result of the comparative analysis of cost elements. With the analysis obtained, it is concluded that the company must have a greater control in the raw material, especially in the purchase of balanced, larva and fertilizer; in the hiring of personnel and in the indirect costs of manufacturing, using strategy to obtain better results in the next periods.