Abstract

NAVAS ESPIN, Galo Renato; PENA SUAREZ, Dailín; SILVA ALVAREZ, Nancy Deidamia  and  MAYORGA DIAZ, Mónica Patricia. Production costs and pricing of chocolate from the association “Delights of Triumph”. Dilemas contemp. educ. política valores [online]. 2021, vol.9, n.spe1, 00114.  Epub Jan 31, 2022. ISSN 2007-7890.  https://doi.org/10.46377/dilemas.v9i.3027.

In Ecuador, for small cocoa producers, marketing is one of their main problems in addition to intermediaries, so associations have been created to counteract them, but in turn they require implementing efficient information systems that allow them, among other issues, control their production costs, and thus, determine the prices by which they are competitive in the market and facilitate decision-making. Therefore, taking into account the characteristics of the investigated association, a costing system was applied by production orders, with a mixed methodology and a cross-sectional design, where the unit cost and gross margin of all the products produced were obtained.

Keywords : production costs; prices; profitability; cost systems.

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