Control de los costos de producción y su impacto en la rentabilidad en el sector camaronero.

Abstract

Currently, the shrimp activity in our country is one of the main economic supports that it has internally. Entrepreneurs in the shrimp sector need to know qualitatively and quantitatively those inputs, resources and elements that will need to be incurred so that their activity generates future benefits. Therefore, accounting is adapted to the shrimp activity, providing reliable and timely information that allows making the right decisions. The general objective of the research is: To determine the production costs and their effect on the profitability of the shrimp sector. For Ecuador, the exports of the shrimp sector play a very important role for decades, in this way it has been developing efficiently, optimizing costs and exports. The methodology responds to a quantitative and qualitative approach. From the quantitative approach it is expected to be as objective as possible from the quantification of the results obtained during the investigation and from the qualitative approach, it is based on an interpretive perspective focused on the understanding of the meaning of the actions, seeking to interpret the results obtained. to the context of the studied problem. The importance of determining the profitability analysis stems from the multiple goals of companies, whether they are based on profit, or those based on stability, development or service to the community, the analysis of benefits, the dispute it tends to be at the center of the discussion as a fundamental variable of economic activity.