Production costs in barbecue micro-enterprises to optimize economic and financial results, “El Niño Acosta” barbecue case

Investigation article

Abstract

Evaluate the production costs that the microenterprise incurs through its activities and be able to structure a correct system that allows the optimization of economic and financial results, with the main objective of developing a manual of procedures focused on production processes. that allow the use of different resources through the implementation of related technical knowledge, since the disadvantage presented by the organization has been due to the processes carried out empirically without a correct vision and economic approach that could be used for optimal development of the microenterprise. The methods used in this research are the descriptive method since it allows us to determine the different perspectives acquired during the same for the determination of conclusions, the bibliographic method since like all investigative work this must be based on scientific knowledge from previous investigations and the analytical method that allows defragmenting each of the components and processes involved in the manufacturing used in order to understand and evaluate each of the relevant aspects examined. The proposal made will allow the micro-enterprise to focus correctly on the elaboration of its products, taking advantage of each of the resources it has at its disposal until optimizing the results obtained, allowing a lasting development.

Keywords: Costs, production, optimization, control, micro-enterprise.