Análisis de los costos de producción de una empresa camaronera, periodo de mayo a julio 2022.

Abstract

The shrimp sector is a generating source of economic growth at the national level, however, shrimp companies have latent problems in managing production costs, making it necessary to establish and apply a cost system that suits their needs. The objective of the work is to analyze the production costs of a shrimp company in the run from May to July, through the elaboration of the cost statement in order to determine its incidence in the shrimp production process. The applied methodology is explicit, quantitative and prescriptive because it is a problem that depends on a specific decision, and consequently, estimating the best solution alternatives after having carried out the corresponding analysis and interpretation. The results obtained show indirect production costs greater than the prime costs in the amount of $82,619.74, and a low sale price of $1.98 compared to the unit production cost of $1.92, generating a minimum profitability for the company. It is concluded that companies dedicated to shrimp farming must implement an adequate, timely and efficient cost system to make correct use of their resources and make the right decisions that lead to staying solid in the market.