Análisis de costos de la producción avícola en la granja la esperanza en el municipio de Fosca – Cundinamarca

Abstract

The production processes in any organization are the fundamental axis for the generation of resources and fulfillment of the corporate purpose of the companies that carry out transformation, so, if there is not an adequate and efficient management of production costs, it could be generating leakage of resources, either in kind or cash, which in the short or medium term may cause losses to the organization or its definitive bankruptcy. Granja Avícola La Esperanza is no stranger to this concept, since in the development of its economic activity it seeks to generate control, efficiency and effectiveness in its processes. Although the processes and procedures established for the development of its production process are clear, it does not have a defined and detailed cost structure that allows it to determine the costs generated by each process and the period covered by each one. Therefore, the general objective of this research is to establish the production costs of the farm by means of a cost system, which will allow it to improve its competitiveness in the poultry sector. For this purpose, the economic and poultry sector of the department of Cundinamarca was characterized with emphasis on the municipality of Fosca; the egg production process of the farm was described; and a production cost system was designed with applicability to the La Esperanza Poultry Farm.