Los costos de producción y su efecto en la rentabilidad de la empresa polar del cantón Puerto López.

Abstract

This research analyzes how production costs influence the profitability of the Polar Fishing Company of the Puerto L6pez canton, addressing a problem of lack of cost control and the absence of efficiency indicators generating a reduction in profits, which limits the competitiveness of the company in a demanding market such as the fishing sector. The methodology used included a theoretical review of scientific research and specialized literature, the use of bibliographic and content files to collect relevant data, and a detailed diagnosis of the company's current processes. This approach made it possible to establish a solid theoretical framework, identify the main deficiencies in cost management and propose specific strategies for their optimization. The proposal of this research focuses on designing strategies that improve operational efficiency and control production costs. Among the proposed actions, the identification of key costs in the areas of capture, processing and distribution stands out; the development of strategies to reduce costs associated with fuel, equipment maintenance and transportation; and the implementation of modern technologies that promote sustainability and optimize available resources. Additionally, the use of key performance indicators (KPIs) is proposed to monitor and evaluate efficiency and profitability in real time, allowing timely adjustments. These strategies seek not only to improve profit margins, but also to strengthen the competitiveness and sustainability of the company in the long term, establishing a replicable model for the fishing sector.