Análisis de la gestión de los costos de producción en la empresa Agrocoronel Cia Ltda del cantón Machala período 2021-2022.

Abstract

In Ecuador, the economy is considerably varied; it has ups and downs; however, many companies have managed to stand out while maintaining significant revenue. AGROCORONEL CIA LTDA is one of the companies that wish to maintain its national and international prestige by relying on a rigorous system and control of banana production costs to increase profitability so that the employees can make good decisions in different situations. The analysis of cost management presented in this report regarding the production of bananas of the company AGROCORONEL CIA LTDA of the City of Machala was carried out during 2019 - 2020, the same as its leading economic activity, the cultivation of bananas and plantains constituted in 2011. Economically, this organization has been growing progressively thanks to the excellent product they offer, with which they managed to generate significant business with customers and therefore create profits. However, the company does not register an adequate control of the costs and expenses incurred in each transaction or operation in the financial segment. For this reason, the purpose of this research is to analyze the management system for banana production costs, using a survey and direct observation of information presented in financial statements.