Los costos de producción del pan popular y su efecto para medir la rentabilidad de la Panadería El Gran Pan de la ciudad de Manta.

Abstract

The research focuses on the issue of empirical management of production costs at the bakery "El Gran Pan" in Manta. The absence ofa formal costing system hinders the accuracy in price determination and resource optimization, compromising its competitiveness in the local market. The main objective of the study is to analyze the production costs of popular bread and their impact on measuring the profitability of "El Gran Pan" bakery in the city of Manta, in order to properly identify and allocate direct and indirect costs and determine the business's profitability. The methodological approach was mixed, employing both quantitative and qualitative methods. Techniques included interviews, direct observation, and document analysis, encompassing a population consisting of three key business stakeholders. The main results include the design of a process costing system that determines the actual unit cost, optimizing resource allocation and facilitating strategic decisions based on reliable data, a practical structure for implementing the system was developed, contributing to the professionalization of business management at the bakery, his methodology is replicable in other microenterprises within the bakery sector, strengthening their development and competitiveness. The research provides practical solutions for the bakery sector, combining scientific rigor and applicability, benefiting both the studied bakery and similar businesses in local contexts.