Análisis de la estructura de costos de la empresa bananera hacienda San José central 2 en el cantón Machala, provincia de El Oro, período 2021.

Abstract

In contemporary times, the entities dedicated to agricultural activities must define procedures that allow generating an integral management and that serve as a fundamental pillar in each of the operations, generating sufficient information, as well as pertinent with a high degree of utility, in such a way that it is plausible to economically measure the inputs assigned to each production process, allowing a cost report to be carried out aimed at determining the impact of the costs in each productive area and its incidence on the total cost assigned to the product to be sold, which forms a important tool for managerial decision making. For this reason, the main objective of this study is to analyze the cost structure of the San José central 2 farm in the Machala canton, El Oro province, period 2021, for which it has been considered necessary to carry out an investigation under a quantitative to recognize economically the structural composition of the inputs used in the production in the banana plantation. To carry out the present analysis of cases, a nonexperimental design was carried out, a hypothetical deductive method in which the cooperation of the personnel of the referred hacienda was needed. An interview was designed and implemented, as well as a survey in order to obtain relevant data on the object of study. The resulting information serves as evidence of the composition of costs that the entity has, which allows concluding that it is necessary to implement a better control of production costs during the production process.