Costos de producción y exportación y su impacto en el margen de utilidad en la empresa Rico Chifle del sector mejía vía higueron en el periodo 1 de enero de 2017 y el 31 de diciembre de 2019.

Abstract

This research refers to the topic Production and export costs and their impact on the profit margin of the Rico Chifle company. It was proposed as a general objective to analyze the production and export costs and their impact on the profit margin in the Rico Chifle Company of the Mejía via Higuerón sector in the period January 1, 2017 and December 31, 2019.

The bibliographic, descriptive and field research modalities were used as methodology. The account statements of the Rico Chifle company located in the Mejía del Higuerón sector of the Province of Manabí-Ecuador were analyzed.

The results demonstrated through an interview that the company does not have adequate cost control, affecting knowing the true unit cost of production, which directly influences the sales margin and this is caused by the disinterest of the part administrative of the company on the production process.

The production processes were not continuously monitored. The increases or decreases of materials required by the same piece, affect costs, so it was proposed to improve the quality of the product at competitive prices and maintain good Accounting and Administrative control through a methodological guide.