Sistema de Costos para la rentabilidad del cultivo de plátano en la Quinta “La Guanipera”, en el cantón El Carmen provincia de Manabí para el período 2024.

Abstract

The present study focuses on the design of a Cost System to improve the profitability of banana cultivation in the Quinta "La Guanipera", located in the canton of El Carmen, province of Manabí, for the period 2024. The research adopts a qualitative and quantitative methodological, documentary and field in nature, using various theories that support the concepts of cost systems, agricultural profitability and financial management in the banana sector. The investigation is justified due to the deficiencies identified in the Quinta "La Guanipera" in terms of the control and analysis of its production costs, in addition to a lack of formal procedures for making financial decisions. It is therefore necessary to design a Cost System that allows improving profitability and avoiding inefficiencies in the banana production process. The study was carried out by applying interviews with the owner, administrator and key personnel of the farm, as well as through direct observation of the production processes. As a result, it has been shown that cost management is carried out empirically, lacking a formal and systematic scheme for this task. Consequently, it was established that the most appropriate option is the implementation of a Cost System adapted to the specific needs of the Quinta "La Guanipera". The developed proposal includes tools for the identification, classification and allocation of costs, as well as methods for profitability analysis. It is expected that the implementation of this system will contribute significantly to the optimization of resources, improvement in decision making and increase in profitability in banana cultivation.