Sistema adecuado de control de los costos de producción de la camaronera del Sr. Carlos Manuel Valarezo Valarezo del cantón Santa Rosa.

Abstract

For the development of this research, we proceeded to divide it into four chapters in which the company's problems are analyzed for the design of a production cost control system, which are described in generalized form below: Chapter I called The Problem, justifies the subject matter through the problem statement, contextualization, formulation of the central and complementary problem, general and specific objectives. Chapter II, Theoretical Framework, describes each of the topics involved in the research, such as the concept of accounting, importance, historical review, costs, definition, types of costs and cost elements. In the same way, the contextual theoretical framework summarizes what concerns the shrimp company of Mr. Carlos Manuel Valarezo Valarezo Valarezo of the Santa Rosa canton. Chapter III Methodological Process highlights the techniques, analysis and evaluation of each of the indicators, as well as a study and results of the observation, interview and survey guide and the description of the general methodological procedure. Finally, Chapter IV addresses the technical aspects of the Analysis and Interpretation of Results, information used for the elaboration of conclusions and recommendations.