Los costos de producción y su efecto en la valuación de los subproductos del emprendimiento "La Blanquita".

Abstract

The objective of this study is to analyze the production costs and their impact on the valuation of the by-products generated in the "La Blanquita" project, located in the canton of Manta, Ecuador. Through the identification and analysis of the costs associated with the production process, it seeks to understand how they influence the valuation of by-products, in order to optimize their use and improve the profitability of the business. The methodology to be used in this research combines a quantitative and qualitative approach. Techniques such as interviews and direct observation will be used to obtain data on the enterprise and its production processes, allowing a comprehensive analysis of production costs and their effect on the valuation of by-products. Based on the results obtained, a card model was developed that allows "La Blanquita" to identify and record the costs incurred during the production of cassava mass and in this way optimize resources to contribute to the economic and environmental sustainability of the business. In addition, it was analyzed that it is necessary to value the by-products originated in the production process, because they represent a high percentage of the loss.