Análisis del sistema de costo en la producción bananera en las pequeñas empresas del cantón El Guabo.

Abstract

This study examines the costing system used in banana production by small businesses in the El Guabo canton. Using a quantitative approach, data was collected through surveys of accounting managers, and financial records for the years 2023 and 2024 were analyzed. The results show that most of these businesses maintain traditional practices in recording and controlling costs, relying on manual or basic methods and lacking standardized procedures for classifying direct, indirect, and labor expenses. This reality limits the collection of accurate and timely information, hindering planning, budget control, and informed decision-making within organizations. Furthermore, a lack of technical training and technological tools was detected, as well as a low level of business formalization, factors that impact accounting and administrative management. The analysis of financial data revealed that, in several cases, production costs exceed revenues, jeopardizing the stability of the businesses. It is concluded that the adoption of more structured cost systems, ongoing staff training, and the gradual incorporation of technology are priority actions to strengthen internal organization and improve resource management in small banana companies in the El Guabo canton.