Propuesta metodológica para la determinación del costo del inventario de atún entero congelado en una compañía del sector pesquero en la ciudad de Guayaquil.

Abstract

The purpose of this thesis work is to develop a methodological proposal that allows determining the cost of the inventory of frozen whole tuna in a company in the fishing sector, for this, the different stages of the processes that converge in this type of industrial sector and the costs involved in the different phases have been considered, being these: the capture, discharging and commercialization of tuna. Once the notions of this methodology have been assimilated and understood at an acceptable level, the impact of its implementation on the financial results of the analyzed company will be evidenced, mainly in the distinction of variable and fixed costs, which entail a different treatment according to their interaction with the production processes and which must be settled or assigned to the tuna inventories at the close of each fishing operation, with this, you can ensure that you have the reasonable value of the unit cost according to the unit of measurement that for this work will be in metric tons. The main characteristic of variable cost is that it varies dynamically depending on production levels, conversely, the fixed costs are present no matter how much is produced, so, at the end of the proposal, and considering the results obtained by the application of it, a series of comparative graphs have been prepared to demonstrate that when carrying out the cost settlement process proposed at the cutoff of each fishing activity month, it is possible to have reasonably disclosed financial statements where production costs are adequately settled.