Los costos de producción en la empresa empacadora Mominfish S.A. y su impacto en el estado de resultado.

Abstract

The current investigation was carried out at the Mominfish S.A. shrimp packing plant. of the Canton Arenillas Province of El Oro. The same one whose main objective is to know the production costs incurred in the purchase and preparation of the boxes to be commercialized in international markets, the same one that will be related to the income statement prepared for to know if the activity that the company has been carrying out is highly profitable. The main objective of this research is to know the total costs incurred in the commercialization of shrimp raised in pools, to achieve the proposal, the process of one month was taken and the month of October 2022 was chosen, this month had 2 waterings and head-on shrimp were purchased in the pools, then they were transferred to the company's packing plant to undergo the treatment required to be able to sell them in foreign markets. In the course of the process, the costs accumulated, identifying each of the elements to which annexes were prepared for each of them and having a better detail of the amounts disbursed. The company Mominfish S.A. does not maintain a system of production costs and its owners do not know if they lose or gain in the marketing process because up to now they have not been able to implement it, after this study the administration, its owners, students and accounting professionals will have a consultation document to know if this activity is profitable. To achieve the proposed objectives, a descriptive methodology was applied to each of the stages, which was valued from the harvest process, for which a company has been hired to carry out this activity, it is paid 0.075 cents. for every pound put into the packing plant. A hermeneutic approach was used, helped by the personnel that is developing this activity within the company, combined with the quantitative to relate the study variables, that is, how each of the costs impact, for this the aforementioned packing company delivered all the data corresponding to a month in which there were two watering holes to which all direct and indirect materials, direct and indirect labor, land and water transportation were recorded, when the circumstances arise, the results obtained will serve for the owners and administrator take the respective corrective measures and can improve the profitability of the company under study. The great care that must be taken when the shrimp arrives at the plant is important. They must immediately be unloaded from the vehicles and the arrival temperature must be immediately measured. For this, random samples are taken to maintain the quality of the product. The second step is its classification, it is important to verify the moment that they are going through the belt and the roller, they are all in good condition, if damage is detected, they must be separated to be sold in local markets. The commercialization and packing of shrimp is an activity that generates employment, since it needs many people to comply with all the packing activities, that is, these packing companies fulfill their responsibility, when they generate positive results they also contribute to the payment of taxes to the state. . Cost analysis is of the utmost importance in this company, as it will undoubtedly serve and be of great contribution to improve the knowledge and professional and accounting skills of students in the area of accounting, finance and auditing.