El sistema de costo en la producción de lomo de albacora y su incidencia en la rentabilidad económica de la Empresa Dispropesca S.A. del Cantón Montecristi.

Abstract

This research was conducted in order to determine if the cost system in the production of loin of albacore affects the economic profitability of the company Dispropesca S.A. Montecristi canton, given that they do not maintain clear results in terms of production costs in actions and activities that are carried out, which may know that costs from this current point of view, are proposed rules and bookmarks related to accounting and the money before the problems that the organization has, in order to improve its productivity in the accounting perspectives. The methodological process was used based on the quantitative research that allowed to know the influence of the cost system in the production of loin of albacore, where the inductive method, the investigative requirement and the deductive method were used to conclude the information obtained from the actors. in the investigation through the surveys and interviews to a varied number of people to investigate with the purpose of knowing the economic profitability of the company Dispropesca SA Montecristi canton, where it was necessary to know, based on the study, the expected results and established a proposal according to the investigation, evidencing the absence of an adequate cost control of production by productive processes, leads to mishandling of resources , adduces to reduce profitability and prepare an action plan.