Browsing by Author "Ayala Pastuña, Maryuri Yadira"

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    Costos de producción de los derivados de cultivos agrícolas plátano, yuca, banano en emprendimientos del cantón La Maná
    (Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-29) Ayala Pastuña, Maryuri Yadira; Yazuma Quillle, Thalia Mariela; Torres Briones, Rosa Marjorie
    This research project aimed to determine the production costs of plantain, cassava, and banana derivatives which are made by producers of La Maná canton, Cotopaxi province, and who set the prices in an empirically way, without knowing the real unit cost of their products. The study followed a quantitative approach, descriptive scope, and with a non-experimental cross-sectional design through a census directed to 80 producers to whom 240 surveys were applied, one per derivative line, so taking into account 215 for cost calculation. The data was processed by using Microsoft Excel, identifying the cost elements, classifying them into fixed and variable costs, and calculating the unit cost and margin of nine derivatives. Unlike the producers' usual practice, direct labor was valued in every case, including unpaid family work, because it represented a real opportunity cost. The results showed that direct materials account for between 49% to 65% of the total cost, direct labor from 31% to 43%, and the indirect costs from 3% to 10%. Banana liquor, banana pudding, and cassava flour were the most profitable derivatives, while cassava chips and cassava starch showed the lowest margins. It was concluded that profitability depends on the degree of product transformation rather than on the volume of raw material used, and that omitting family labor underestimates significantly the real production cost.