Please use this identifier to cite or link to this item: https://repositorio.uleam.edu.ec/handle/123456789/4758
Title: Los costos de producción y su incidencia en la gestión financiera de la Empresa procesadora de café Asproincam de Manabí.
Authors: Pin Rodríguez, Gema Yarline
Keywords: CAFÉ
PRODUCCIÓN
GESTIÓN FINANCIERA
RENTABILIDAD
Issue Date: 2023
Citation: Pin Rodríguez, G. Y. (2023). Los costos de producción y su incidencia en la gestión financiera de la Empresa procesadora de café Asproincam de Manabí. (Tesis de Pregrado). Universidad Laica Eloy Alfaro de Manabí, Manta, Ecuador.
Series/Report no.: ULEAM-CT.AUD;0105
Abstract: The investigation is aimed at Analyzing the production costs and its incidence in the financial management of the coffee processing company ASPROINCAM, period 2021. Today, small, medium and large companies need to have good control over their production process to avoid deficiencies in the process, such as: lack of maintenance of the organization's machinery, poor coordination of administrative, operational and financial activities, provoking that there is wasted time that does not allow the accomplishment of the organizational goals but over all the generation of unnecessary expenses. The inductive-deductive method was applied to understand the development of the control of the coffee production process in the Coffee Processing Company “Asproincam”, from the knowledge of the cost elements, the use of raw material, the use of waste, etc. through the survey technique and the interview conducted with the Company's Administrator and employees; However, the use of a production cost system does not allow to control or reduce maintenance costs and capital costs. The company has been operating for 6 years in an empirical manner due to the lack of preparation in matters concerning the accounting of costs, processes, which allow to obtain greater profitability and/or to determine the real gross utility of the same. For this reason, it is intended to change the methodology of the production process that is being carried out, through more effective and efficient controls in the search for the improvement of business activities.
Description: La investigación está dirigida a Analizar los costos de producción y su incidencia en la gestión financiera de la empresa procesadora de café ASPROINCAM, periodo 2021. Hoy en día las pequeñas, medianas y grandes empresas deben tener un buen control de su proceso de producción para evitar deficiencias en el proceso como lo son: falta de mantenimiento a las maquinarias de la organización, deficiente coordinación de las actividades administrativas, operativas y financieras, provocando que haya tiempo desperdiciado que no permita el cumplimiento de las metas organizacionales, pero sobre todo la generación de gastos innecesarios.
URI: https://repositorio.uleam.edu.ec/handle/123456789/4758
Appears in Collections:CONTABILIDAD Y AUDITORÍA

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