El costo de producción y la rentabilidad de la compañía grupo Guerrero Granda Cia. Ltda. Puerto Jely en el 2022.

Abstract

The research has as general objective "to evaluate the cost of production and the profitability of the company Grupo Guerrero Granda Cia. Ltda. Puerto Jely in 2022". Production costs generated in aquaculture activities are a substantial element in the development of companies in the shrimp sector, but lack of knowledge and tools to control these costs causes variations in profitability, making it difficult to produce efficiently. The Grupo Guerrero Granda Cia. Ltda. is a private capital company, for profit, whose purpose is the raising of quality shrimp, to be commercialized both in local and foreign markets, through large packing houses in the country. As is known, cost analysis is a determining factor within the industrial sector, because it reveals the weaknesses of the process and allows resources to be distributed in the required proportion. The methodology and techniques used were observation, interview and documentary analysis. The results obtained allowed us to establish vulnerabilities in the costing system maintained by the company Grupo Guerrero Granda Cia. Ltda., the factors that have an impact on costs, such as the increase in its larval mortality rate, and the growth that the raw material consumption from one period to another; Therefore, the analysis of qualified suppliers for the sale of larvae, the diversification of raw material suppliers, as well as the study of substitute raw materials that allow improving their costs without having to sacrifice their quality, were proposed.