Análisis de los costos y gastos incurridos en la producción camaronera del cantón Machala.

Abstract

Our present degree project has as its main objective the analysis of the costs and expenses incurred in the shrimp production of Machala Canton, period 2020, which helps to optimize the materials and human resources. In this project we have considered the descriptive and analytical type of research, in which we used different techniques such as: the survey to know the different opinions of the shrimp entrepreneurs; and the research to analyze the financial statements of certain shrimp farms with in the period 2020.With the study that has been carried out, the design of a matrix for the management of costs and expenses within the shrimp farms is being implemented, which will allow better internal control and thus improve their productivity. This project will benefit managers and administrators of shrimp companies, for decision making, in which they will have as an alternative the improvement of the resources that will be used and thus be able to know all the costs and expenses incurred in the shrimp farm within a given accounting period.