Bibliographic citations
Ramirez, K., Saavedra, S. (2023). Costos por procesos y sostenibilidad empresarial en tiempos de Covid-19 de la Asociación de productoras agropecuarias Mishki Cacao, 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5441
Ramirez, K., Saavedra, S. Costos por procesos y sostenibilidad empresarial en tiempos de Covid-19 de la Asociación de productoras agropecuarias Mishki Cacao, 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5441
@misc{renati/1054955,
title = "Costos por procesos y sostenibilidad empresarial en tiempos de Covid-19 de la Asociación de productoras agropecuarias Mishki Cacao, 2020",
author = "Saavedra Fasanando, Silvana del Rocio",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
“Process costs and business sustainability in times of Covid-19 of the Mishki Cacao Agricultural Producers Association, 2020” The new production conditions generated by Covid-19 have had a major impact on agricultural processing companies around the world, not only because of the restrictions on income generation, but also because of the sanitary and legal provisions that have led to a decrease in production in some cases and in others even to their shutdown, in addition to the requirement for new sanitary protocols. The objective of the study was to establish how process costs influence business sustainability in times of Covid-19 in the Association of Agricultural Producers Mishki Cacao, for the year 2020, a company located in the district of Chazuta, province and region of San Martin. The data corresponds to the year 2020. The research is applied, with explanatory, non-experimental level, where documentary analysis cards were designed as instruments, and the information processing was carried out by quantifying each indicator and inferring the hypotheses from it. The results indicated that the costs of the reception, cleaning and storage process amount to S/ 582.28 per 100 kg of chocolate, the costs of the roasting, shelling and grinding process amount to S/ 55.0, the costs of the ingredients mixing process amount to S/ 199.0, the costs of the tempering and molding process amount to S/50.0, packaging and storage process costs amount to S/71.08. The return on investments is 0.3%, net profit margin is 0.21, return on assets is 0.19, price/earnings ratio is 0.21, return on equity ratio is 0.19, solvency ratio is 0.23 and debt ratio is 0.39. It is concluded that process costs have a significant influence on business sustainability in Covid-19's time, where costs are adequately structured, the cost of producing 100 kg of chocolate amounts to S/. 957.36 and the business sustainability ratios are adequate in all cases.
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