Estructura de los costos de producción y su incidencia en la utilidad de la empresa “Marest C.A.”

Abstract

In this research, the accounting information of the company MAREST C.A. is analyzed to determine its production cost structure and how these affect the utility of the company, which allows reaching conclusions about the accounting and economic situation of the organization. Cost accounting offers those relevant methods for the determination of production costs, which contribute to the satisfaction of the information needs about those processes that take place within the organization, and which in turn influence the development, execution and control of the strategic plans of the company. The cost structure of the shrimp sector is highly complex, mainly because it is subject to a variety of factors such as: location, water quality, weather conditions, stocking density, quality of shrimp larvae, availability of resources. for production, among others. Shrimp farming is one of the most important export items and its production requires some costs, such as building swimming pools on land that is above sea level, so that the maritime conditions in which they develop can be reproduced. larvae. These constructions demand high costs due to the value of the land where the production, engineering and essential equipment are carried out. Through the research carried out in the company MAREST C.A. It was determined that the company needs the structure of production costs to be analyzed, so that in this way the real costs of production can be correctly determined and based on the information obtained, the best decisions can be made, and that these do not affect to the utility of the company. The objective of the research is: To determine the structure of production costs through the analysis of the cost system to establish its incidence on the profit of the company MAREST C.A. from the city of Machala, Province of El Oro. Cost accounting offers the possibility for organizations to make appropriate and timely decisions on issues related to production and sales costs. In this sense, cost accounting offers those relevant methods for the determination of production costs, which contribute to the satisfaction of information needs about those processes that take place within the organization, and which in turn influence the elaboration, execution and control of the strategic plans of the company. The research is of a documentary and field bibliographic type. It is necessary to minimize costs or apply new efficient methods in shrimp production, because otherwise it would affect the gross profit without achieving any benefit for all employees. The information contained in the financial statements provided data on the situation faced by the company in 2017 and therefore the financial analyzes and indicators were applied to demonstrate the financial position of the company, giving unfavorable results. There is no adequate control of inventories, with vouchers that support costs per production process, which ends up affecting all accounting and cost activities, because the quantities that were used in the production process are not correctly recorded, giving place to produce waste.