El impacto de los costos de producción en la rentabilidad de las empresas productoras de cacao del cantón Machala.

Abstract

The current research is focused to the production costs in companies that produce cocoa, due to that the cocoa sector contributes to GDP of Ecuador, so for this reason it has as an objective to determine the impact of the production costs of the companies that produce cacao in Machala and its incidence in the rentability, so it has been considered the design of non-experimental research where it hasn’t done any changes in variables of study with a quantitative focus to analyze the accounting records of five cocoa-producing companies. The type of research employed is correlational, as it determines the impact of production costs on the profitability of the companies. Additionally, the data were analyzed using the deductive method, obtaining information through the observation technique applied to the financial analysis of cocoa-producing companies available in the Superintendence of Companies. The findings revealed that cocoa-producing companies in Machala have high production costs, which in most cases are close to or exceed sales revenue. Comparing the periods 2022 and 2023, production costs increased from $238,341.03 to $520,251.56. Regarding the profitability of the companies, in 2022, three out of five companies had a profitability rate below 0.0%, and in 2023, this number increased to four companies with profitability below 0.0%. It is concluded that the production costs of cocoa-producing companies in Machala have a negative impact on their profitability, significantly affecting it and resulting in negative financial values.