Gestión de costo en el área de producción y su incidencia en la rentabilidad del laboratorio de larvas MANTALARV S.A.

Abstract

The research addresses cost management in the Mantalarv S.A. laboratory, whose problem lies in the absence of a system to identify and control operating costs, directly affecting its profitability. The main objective was to design a cost system in order to establish profitability in the laboratory. Methodologically, the descriptive, correlational and analytical methods were used, with interviews and analysis of financial data. The results showed that direct materials represent the highest percentage of costs, followed by indirect costs, such as electricity and maintenance. Through tools such as variable costing and absorption costing methodology, opportunities were identified to improve control and resource allocation. In conclusion, the implementation of a formal cost management system not only facilitates financial planning, but also increases the competitiveness and operational sustainability of the laboratory.