Análisis de los costos de producción de la bananera "Grupo Fernández" durante la pandemia, periodos 2020 y 2021.

Abstract

The degree work is divided into four chapters, in which, Chapter I consists of the contextualization and definition of the object of study, the facts of interest and the general objective and the specific objectives related to this work are exposed. Chapter II presents the conceptual framework with the most important variables within it, as well as the epistemological approach to which it is directed. Chapter III describes the methodology, the design, the instruments, the techniques, the paradigm and the type of research to be carried out, as well as the matrix of variables of the theoretical bases used. Finally, chapter IV presents the results obtained by means of the instrument used, making an analysis, as well as the conclusions and pertinent recommendations. This research is based on the analysis of the production costs in the Banana Company "Grupo Fernandez" during the pandemic, periods 2020 and 2021 in the city of Machala, in order to determine the consequences of the sanitary emergency caused by Covid-19. The pandemic caused worldwide economically affected several sectors that are the main source of employment, among them is the banana sector, which is why this work aims to define the incidence of production costs in the banana industry "Grupo Fernandez" during the pandemic, periods 2020 and 2021. The banana sector is a major source of employment in the province of El Oro and nationally, bananas are one of the most traded products inside and outside the province, being exported to different countries. Therefore, it is important to analyze the effect that the pandemic had on production, in order to demonstrate the most affected production cost. The type of methodology used is descriptive, with a quantitative approach, to obtain the data and information the instrument of an observation sheet was used, obtaining as a result that in the period 2020 the Bananera obtained low income because the pandemic had a greater presence in that year, in addition there was a rise in price in terms of labor and indirect costs, compared to the year 2021 where their income had a slight increase compared to 2020, thanks to the pandemic evolved in a favorable way normalizing labor activities.