Costos de producción y su influencia en la rentabilidad del sector camaronero del cantón Balao en el periodo 2022.

Abstract

A study was conducted on production costs and their influence on the profitability of the shrimp sector in Cantón Balao in 2022, considering the economic importance of this industry in Ecuador. The objective was to analyze production costs and their impact on the sector's profitability. A mixed-method approach with a positivist paradigm was employed, using interviews with accountants from five shrimp farms and analysis of financial ratios. The results revealed three main causes affecting cost distribution: outdated manual processes, inefficient supply chain management, and external factors such as price fluctuations and climatic events. Financial analysis showed a general trend towards reduced profitability, with some companies experiencing significant losses. It was concluded that there is a clear impact of production costs on the sector's profitability, evidenced by the decline in profitability indicators. Dependence on outdated systems and pressure from external factors eroded profit margins. Recommendations included the digitization of processes, the implementation of a unified supply chain management system, and the development of a comprehensive external risk management plan to improve the profitability and competitiveness of the shrimp sector in Balao.