La rentabilidad y su relación con los costos de producción de una empresa bananera: una visión comparativa.

Abstract

In the province of El Oro, banana production occupies an important share among the economic activities of this region, since the profitability it generates for investors is considerable; for this reason, the presence of control of production costs is relevant so that the profits meet the expected objectives. By virtue of this, the problem of the investigation is based on identifying whether the company maintains a good performance, for which, it is essential to carry out a financial analysis where profitability is evaluated based on profits. Therefore, the objective of this research will seek to analyze the profitability of the company Molina José, through the application of financial indicators and the respective comparative analysis, which will allow establishing the incidence of production costs during each period on the performance of the entity. The methodology for the research development is of a qualitative approach, so it is based on theoretical bases taken from scientific journals and books to support the theoretical framework, also a quantitative approach since financial statements were used to obtain profitability through the application of formulas and subsequently publicize the results of the case. Finally, it is concluded through the results obtained that the entity must employ better control in the allocation of resources for production costs and in turn carry out the comparative analysis of these elements between periods, in order to improve results.