Costo de producción y su incidencia en los estados financieros de la empresa camarones Murguan S.A. del 2021.

Abstract

Organizations are characterized by exercising controls to maintain their levels of competitiveness, which contribute to their sustainability and sustainability over time, in a world where productive efficiency is a need that must be covered by companies. Businesses need timely accounting information to exercise efficient control over their organizational activities. To achieve this, it is important to have an accounting area or department with experienced, trained and prepared personnel, who can detect shortcomings for timely resolution, otherwise it could generate additional expenses, causing losses not estimated by the company. Cost accounting becomes a tool to keep an adequate control of the elements that make up production costs such as labor, direct materials and indirect costs of production. This accounting must be present in productive companies such as those of the shrimp sector, which is one of the most important in the country, as is also the banana sector. Shrimp companies must have a production cost system to optimize their organizational resources, otherwise they could have problems in their productive activities due to lack of reliable information for efficient management management. Such a situation would be happening in the company Camarones Murguan S.A. that lacks a production cost system, simply keeps the accounting to comply with its tax and corporate obligations, without there being accurate financial information on operational costs, reducing competitiveness compared to other companies in the sector that does have a cost system. Problem that has resulted in the company having a record and control of deficient production costs, shortage in vouchers that support production costs and an incorrect expense budget which generates the central problem for management that has low knowledge of production costs affecting accounting and administrative activities whose effects are reflected in an erroneous classification of costs and expenses, Deficiencies in financial decision-making and limited production of the crustacean. Situation that has led management to seek to implement a system of production costs to improve its accounting, financial, productive and commercial activities, through a management that stands out for exercising greater internal controls to comply with the sales projections desired by its investors. The objective of the work is to determine the production costs and their impact on the financial statements of the company Camarones MURGUAN S.A. for 2021. The methodology used is descriptive with a quantitative approach, of the documentary type, which exposes the processes that must be followed for the control of the productive activities of the company Camarones Murguan S.A., exercising the optimization of resources to improve economic income through the reduction of operational costs, meeting the expectations of its shareholders. In this way, management obtains economic information through the financial statements with which it can make decisions that are in accordance with the goals pursued by the company.