Incidencia de los costos de producción de pollos faenados en la rentabilidad de la Planta de Faenamiento del Sr. Iván Chávez en el primer semestre del 2015

Abstract

In the present research the topic is: "Incidence of production costs of chickens slaughtered in the profitability of the slaughtering plant of Mr. Ivan Chavez in the first semester of 2015", which has been established because actually, the financial situation of the plant does not have a financial analysis nor does a production costs study, since the cost of production has two opposite characteristics that in certain cases are not well identified. In the first feature should be taken into account that to produce a good or generate a service, it is necessary that the employer make a preliminary expense in obtaining raw materials, labor and other inputs for product development, this means , generate a cost of production; The second feature tells us that costs should be kept as low as possible and eliminate unnecessary costs without affecting the quality of the final product or service, which is why production costs need to be set in a timely manner. In order to control this problem, it is proposed to implement a system of costs for production orders, in addition to the analysis of monthly profitability, this tool will be in charge of measuring the financial performance of the plant the same one that will help them make better management decisions both for the improvement as for the business development and in this way to enter new markets.