Browsing by Author "Bravo Mera, Alisson Yanira Guanochanga"

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    Análisis económico de los costos de producción en plátano, en el cantón La Maná: un estudio de los principales insumos y erogaciones del proceso agrícola
    (Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-29) Bravo Mera, Alisson Yanira Guanochanga; Guamangate, Bryan Fabricio; Torres Briones, Rosa Marjorie
    The objective of the study was to analyze the production costs of banana cultivation in the canton of La Maná, identifying the main inputs and expenditures that determine the economic profitability of farmers. The research was developed under a mixed approach, through descriptive and applied research, with a non-experimental design; 153 producers were surveyed and Cronbach's alpha coefficient was applied to validate the instruments, obtaining a value of 0.887 that guarantees the reliability of the data. The results show that the cost structure reaches a total of 12,152.13 dollars per hectare per year, where labor is the largest item with $7,535.00, concentrated in the maintenance and harvesting stages, followed by indirect costs for $4,452.34 and raw materials with $164.80. Annual revenues amount to $21,600, derived from the sale of 30 boxes per week at $15.00 each, establishing a unit cost of $8.44 per box. It was determined that more than half of the producers perceive the activity as little or not at all profitable, mainly due to the rise in prices of inputs, pests and low sales prices, aggravated by the fact that 78.5% do not have formal cost controls. It is concluded that the activity is profitable, although with tight margins, and that the main limitation is not production, but administrative management.