Costos Aplicados Para La Producción Bananera En La Empresa Sumifru Baba

The agricultural sector is one of the most important sectors of Ecuador, its participation in the economy has been present on several occasions during the history of the country and mainly in times of agricultural boom as was the case of cocoa and bananas; currently this sector is projected to provi...

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Detalles Bibliográficos
Autor Principal: Peñafiel Aspiazu, Ana Patricia
Otros Autores: Menendez Davila, Jessica Yisela
Formato: Tesis de Pregrado
Publicado: Babahoyo: UTB 2017
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Acceso en línea:http://dspace.utb.edu.ec/handle/49000/2498
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Sumario:The agricultural sector is one of the most important sectors of Ecuador, its participation in the economy has been present on several occasions during the history of the country and mainly in times of agricultural boom as was the case of cocoa and bananas; currently this sector is projected to provide raw materials for agroindustry. Being the banana sector its participation in the country's GDP constantly oscillating in one of 8.5%; making it the banana sector in one of the main pillars of Ecuador's economy. (SINAGAP, 2015) This work aims to correctly allocate the expenses of each production process of the company "SUMIFRU ECUADOR SA as well as to determine the cost of production in each of the sample, ie Zone 1 SUMIFRUTAS, and Zone 2 SUMIBANANAS, and that for the realization of the case the Production Cost has been determined independently that is to say in zones because the company did not present this type of information. The calculation and analysis of costs is very important for the company "SUMIFRU ECUADOR SA since this will allow you to know the investment applied in each of the zones, which will allow you to make periodic comparisons this will help to take the management the corrective if there are shortcomings. The case will be developed under a field investigation supported by a documentary base applying interviews. In the investigation the description of the problematic of the company is considered, the main theoretical bases that support the respective conclusions are detailed