Estructura de costos de producción para la compañía camaronera Granpromar S.A en el año 2021.

Abstract

The present work emphasizes the deficient structure that production costs have on pricing in Camaronera GRANPROMAR S.A in the year 2021. Currently, the activity of farming and rearing in shrimp farms in Ecuador is considered one of the main strategic sectors of investment and source of employment. Generating considerable income due to scientific progress applied to the shrimp farming process. However, given that inadequate control is carried out in the management of the costs incurred in the process, it generates the use of an empirical pricing of the product, preventing it from being competitive in the market. The objective of this research work is focused on Designing a production cost structure for the company Camaronera GRANPROMAR S.A in the year 2021. The descriptive and bibliographic exploratory scope was achieved through the application of techniques such as observation and interview, through the use of guides. A costing system model was developed which identifies the elements of the cost incurred during the production process, providing the company with adequate management and cost recording, achieving greater profitability.