Análisis de los costos de producción para incrementar la rentabilidad de la empresa Langostioro-Coodaesvir de Arenillas en el 2021.

Abstract

The objective of this research is to demonstrate that the liquidity of the Langostioro-Coodaesvir Participation Accounts company belonging to the aquaculture sector can become profitable through the analysis of production costs to improve productive, accounting and financial management. To achieve this objective, this research work focused on the analysis of production costs of the company, due to the various binding factors in an operational-technical way, ranging from the purchase of inputs, investment in the various production processes, from the purchase of the shrimp larva, its feeding, cultivation, until reaching the final consumer, this does not exclude the personnel that participates in each one of the production processes, with the purpose of increasing the operating profitability of the aforementioned entity. This research work also seeks to be a utilitarian contribution, versed and knowledgeable about the business reality of this company and at an academic level it seeks to base, in addition to solidifying, valuable information that will be useful both for the company and the future actions that it will undertake at its favor.