Los costos de producción y su incidencia en la gestión financiera de la Empresa procesadora de café Asproincam de Manabí.

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.