Visión comparativa de la rentabilidad y costos de producción de una empresa camaronera. Una decisión financiera.

Abstract

The present investigation is based on the problem of knowing if the Company is in performance or if it is only being maintained, which is not good for any organization. Therefore, a financial analysis is of vital importance within the companies, where the profitability is evaluated and it is made known with certainty if there are utilities that meet the expectations of the owners. Based on the above, the objective pursued within this research is to analyze the financial situation, through a comparative study of costs and determine how each of them affects profitability through financial indicators to determine which of the costs decrease or increase economic benefits. The case is based on information obtained through scietific and indexed journals and books that supported the theoretical development, as well as a quantitative analysis since financial statements and production costs were used to calculate profitability by applying formulas to then give to know the results and the appropriate conclusions of the case. It is concluded by the results obtained with the financial statements of a shrimp Company in the periods 2017-2018, where it was established the innocence of production costs in profitability that helped determine that there is no adequate control and techniques in the management of costs that significantly affected the profitability of the Company in relation to the previous year.