Determinación del costo de producción de la fruta de una caja de banano convencional hacienda Santa Teresita Balao

Abstract

The Ecuadorian banana industry in the world occupies the amount of fruit that oscillates 12'705,400 tons of fruit exported annually, which corresponds to 39.21% of the world supply of banana fruit, of which the banana fruit has unique origin of the Coast region of the country, especially in the provinces of: El Oro, Guayas, Esmeraldas and Santa Elena.The banana company '' Santa Teresita '' whose owner is Ing. Angel Juvenal Carchipulla Granda, which is located in the province of Guayas, canton Balao Grande, with address km 5 via San Carlos - Balao parish, with an area of banana cultivation of 115 hectares, which was used for the experimental investigation of the DETERMINATION OF THE COSTS OF PRODUCTION OF THE FRUIT OF A CONVENTIONAL BANANA BOX.The study in the determination of the production cost of the fruit of a conventional banana box was complemented with the use of different financial tools such as: by calculating the equilibrium point in relation to the production of the company in banana boxes and the cost of production, the determination of the profitability of the banana company "Santa Teresita", the obtaining of monetary values through the evaluation of the costs of the processes of the production chain within the company, for which it was detailed each one of the processes that are carried out until arriving to the elaboration, transport and commercialization of the boxes of banana that is the finished product that sells the banana company to the exporter PALMAR SA Which is the banana fruit in boxes of 43 pounds. The use of a simple statistical evaluation was used in the measurement of the variable that is the production cost of a banana box, in which the determination of the financial values of the Production and Profitability Cycle of the banana company was established. Santa Teresita'', resulting in a production cost of the fruit of a banana box in the company that oscillates $ 4.97 US dollars with a net profit of $ 1.25 US dollars for each box. It was also established that the equilibrium point of the banana company annually is $ 1'033,760.33 US dollars in the production of the 115ha that comprise it, obtaining an annual net profit of $ 263 256.88 US dollars. Values obtained through the contract signing model with the banana exporter PALMAR S.A. with an amount of 4000 boxes delivered per week. The cost of production of banana fruit in the Ecuadorian banana industry tends to change each year as it is affected by different causes, either the tendency to increase or decrease it, such as: the price of the agro inputs, the incidence of pests and diseases, increase of salaries to workers, increase of the payment of tributary obligations, creation or increase of several taxes, unfavorable climatic conditions, production, ratio, cancellation of subsidies to the banana sector, destination markets, port of load, operating expense, inflation.