Calculo del costo unitario y su repercusión en las ventas de la empresa "Agua Zero" de la ciudad de Machala.

Abstract

In the present work, the unit cost of the 4 liter water bag that the "Agua Cero" label of the caretaker of Machala, which is devoted to the purification and distribution of bottled water, is quantified. The analysis and the projection of five years direct, indirect and other costs, the yield of the production of the unit cost, the margin of profitability was obtained, the investigation carried out the descriptive - qualitative character and that the data are in the research were collected through an interview with the company's production manager. The results show that the great importance of recognizing each of the preserves involved in the production process to perform the unit cost calculation.