Cost management in domestic breeding and marketing and its profitability of the pig farmers of the San Juan site

Investigation article

Abstract

The investigation was carried out by the identification of the problem, in the San Juan de Manta site where the economic activity of the domestic pig-raising is carried out, which is the economic support of several families, the lack of knowledge and application of the finances has generated negative results in obtaining profitability to improve the standard of living of the community, based on the fact that no costs are determined in direct raw material, direct labor and other indirect production costs that influence the determination of the sale price to the intermediary. The great part of these small pig farmers that know and dominate this trade do not have knowledge of the management of costs and commercialization, caused losses for their businesses, before this informality their access to financial products and services is difficult. In this framework, the general objective of this study is to analyze the cost management in breeding and domestic marketing and its profitability of the pig farmers of the San Juan site. The methodology used in the research project that helped us in the information collection process was the deductive, analytical, and comparative method, as well as the use of direct observation technique, application of surveys and analysis which was carried out at Through the field visits scheduled to the San Juan de Manta site, the information collected helped to know each of the processes and costs of breeding and marketing that takes place in the sector

Keywords: Cost management, pig farmers, profitability.