Costos de Operación en una empresa de distribución de comestibles y su efecto en la rentabilidad. Caso empresa ROGUIZAM Cía. Ltda. – Montecristi.

Abstract

The main objective of this research work is to evaluate the operating costs of a grocery distribution company so as to measure the effect on profitability in the distributor "ROGUIZAM Cía. Ltda." company taken as a case for the present investigation where its primary occupation is the distribution of food, its main problem is represented by the lack of application of a process to control the operating costs of the company which can cause a bad flow of money and not show the expected utility for the company to continue operating. In order to carry out the research, the methods and techniques necessary to conclude this work were developed, of which the applied research methods were the analytical, scientific and inductive method. The techniques used in the research are observation, interview and checklist as this will help collect the necessary information to propose an improvement for the company. The proposal is based on the evaluation of operating costs which will allow to establish an approach to optimize resources and generate a balance between costs and expenses so that a good flow of profit is available based on the activities of the organization, in addition it is expected to obtain the correct application and constant management of formats that help control inventory, including the application of valuation methods through the FIFO method and incorporating formulas of the profitability indices to verify their progress according to financial statements.