Evaluación comparativa de los costos de producción con enfoque a los niveles de liquidez y rentabilidad de una empresa camaronera.

Abstract

Within the province of El Oro, a large shrimp production is carried out, so the shrimp sector has managed to boost the economy at regional and national level, so it is important that production costs are controlled in the production of the product for that the utility be the projected. The analysis of the financial statements of the company Santa Ana SA has been carried out, which projects a significant investment in the items of production costs between periods, so it shows a diminishing return during the years 2017 and 2018, due to that production costs do not possess due control during product manufacturing. The objective of this work is based on the comparative analysis of production costs versus profitability and liquidity, applying financial indicators relevant to their study, and in this way determine the influence of these costs in the periods established in the shrimp company . Whenever, the analysis was carried out, it is concluded that the entity must carry out an efficient control of resources, with attention to direct materials, especially the inputs of shrimp larvae, fertilizer and balanced, implementing optimization strategies that allow raise more utility in future periods; As regards liquidity, it is suggested that new investments be analyzed since there is a significant surplus at the end of the period.