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Costos de producción de panela granulada y su incidencia en la rentabilidad de la empresa La Carmela, Cantón La Maná, año 2014

For an industrial company it is important that their production process be optimal, for this purpose it is required that these be clear and controlled correctly. Based on this an analysis of costs is applied to measure its incidence on the profitability of the company and to make decisions as for its result. The methods used for the gathering of information were the direct observation since it was necessary to go to the place where the facts are generated so as to evidence the current situation of the company. The other methods used are the inductive, analytic and others necessary since the developed topic is based on the calculation. These operations were carried out by using methods and theories of costs proposed by authors of books. By visiting the company, it was possible to identify that their costs are controlled in a common way without applying any system type or method to control them, due to the degree of unsophistication and the lack of technical and practical knowledge of costs of production. In addition, it was possible to identify that the La Carmela Company invested in working capital for a total of $5,161.01 in 2014 to be able to elaborate 12,000 pounds of granulated panela. To elaborate this product it was required that materials such as sugar cane in which an annual value of $3,600.00 was invested. The process for carrying out required labor, which was not remunerated due to the owners of the company’s previous agreement. In order to take the initiated process to its end, the indirect manufacturing costs were required, in which an annual value of $1,561.01 was invested. The product is sold to the Comercializadora CAMARI from Latacunga city at a price of $0.430084 per pound, value that represents the unitary cost of production, and because of this, the company is trading its production at its cost, which means that the company is obtaining returns from its investment and it is not generating profits

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