Diseño de un sistema de costos de producción en empresas bananeras pymes de la provincia de El Oro periodo 2024.

Abstract

This research addresses the development of a production cost system adapted to SMEs in the banana sector in the province of El Oro, with the business purpose of optimizing their production costs to enhance market competitiveness, although the egión has experienced significant growth, this is essential for some entities since they lack a formal and structured system for cost control, a situation that has negatively affected the quality of management decisions and the efficiency of operations, thus limiting their potential for sustained development. This study is based on a quantitative empirical-analytical approach, using the process costing system, in which information was collected through observations in medium-sized companies in the banana sector in the province of El Oro. The results obtained indicate that raw material is the main cost component, representing 60%, followed by labor with 38%, and indirect costs with 2%. Under these terms, a monitoring and control system was designed to estimate a unit production cost of approximately $9.37 per box of bananas. It is determined that the design of a systematic and organized cost control model constitutes a fundamental practice that significantly enhances the ability of small and medium banana companies to make informed strategic decisions, optimize cost management and, consequently, strengthen their competitive position in both the domestic and international markets.