Análisis y determinación de los costos de producción de la empresa farmacéutica Super Sana Sana S.A.

Abstract

Production costs are essential expenses to maintain a project. In the pharmaceutical industry, keeping control of production is favourable, because in a field where it is necessary to accurately plan costs due to the economic efforts directed to the development of research and drug development, the wrong elaboration of costs leads to the loss of abrupt of money, which implies project stoppages, not being able to create efficient strategic plans and directing resources in works with negative results. For years, costs have served as an important tool in several business fields, since they provide important information needed by the company and are important for decision making. The pharmaceutical company SUPER SANA SANA S.A., requires to determine the production costs of the third semester for what I provider of data and values for the elaboration of the production costs and obtaining of the results, being this way one of the main objectives the determination of the production costs and results of profit or loss, for later to make the analysis of the values that result in the production costs and the results of profit or loss, for later to make the analysis of the resulting values. Through a descriptive non-experimental research design, it was determined that SUPER SANA SANA S.A., although it has a positive profit of $8,000.00, which corresponds to 7.27% of the net sales in the established period, it is not a favourable margin in this field.