Los costos de producción y su efecto en los resultados económicos y financieros del Restaurante LAS VELAS del cantón Manta.

Abstract

The company LAS VELAS CÍA. LTDA of the city of Manta, dedicated to the gastronomic sector, currently lacks an adequate cost system, which allows a better control over the elements of the cost of production, provide timely information for decision making and to generate more profit through the correct pricing. For this reason, the present research project called THE PRODUCTION COSTS AND ITS EFFECT ON THE ECONOMIC AND FINANCIAL RESULTS OF THE RESTAURANT LAS VELAS DEL CANTON MANTA is proposed, whose main objective is to analyze the incidence of production costs on economic results. and financial of LAS VELAS Restaurant in the Manta canton. The methods and techniques used allow to have different points of view of those involved in the production process, the company also provided economic and financial documents that helped to obtain data and relevant information to be able to perform the analysis of the situation in which it is located and subsequently Give solution to the problem. To be able to suppress the problem that the company has, a cost system model is proposed for production orders, making the appropriate classification of direct raw material, direct labor and indirect manufacturing costs, and thus knowing the real cost to make decisions correct to improve economic and financial results.