Propuesta metodológica para el tratamiento de los costos de producción y rentabilidad en las empresas harineras de pescado en la provincia de Santa Elena.

Abstract

The present research work is a methodological proposal for the improvement of production costs and profitability in fishmeal companies, therefore, there is knowledge of how the company has been evolving over the past years, and this tool has become in a fundamental factor to detect deficiencies in time and transform the activity of the company into a profitable process. The study of this research was carried out in four chapters, therefore, in Chapter I, the Theoretical Foundation is detailed, conceptualizing the theoretical, conceptual, legal and referential framework; while, in Chapter II, the Research Methodology, where it was developed through the observational research design to analyze the objective of the study, retrospective due to the studies that have been carried out previously in the fishing sector, and cross-sectional because it is focused in the Monteverde commune of the year 2021; through a mixed approach, taking into account research tools such as interviews and surveys. On the other hand, in Chapter III, we obtain the results and analysis derived from the survey and interviews, where inadequate control is shown in the procedures inherent to the production process, which does not allow obtaining real production costs and knowing what is its true profitability. Finally, in Chapter IV, the methodological proposal is validated by planning the different processes that are carried out in the company, improving production costs and thus causing better profitability.