Citas bibligráficas
Alosilla, M., Carbajal, D. (2023). Costos de producción y rentabilidad por plato de trucha frita del Albergue Don Pío - Sector Tunkimayo, La Convención, año 2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/6309
Alosilla, M., Carbajal, D. Costos de producción y rentabilidad por plato de trucha frita del Albergue Don Pío - Sector Tunkimayo, La Convención, año 2021 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/6309
@misc{renati/21269,
title = "Costos de producción y rentabilidad por plato de trucha frita del Albergue Don Pío - Sector Tunkimayo, La Convención, año 2021",
author = "Carbajal Ccora, Danitza",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
The research analyzed the production costs and profitability per plate of fried trout at the Albergue Don Pío in the Tunkimayo sector, La Convención, in 2021. A quantitative approach was used, through which the costs related to raw materials, labor, and indirect production costs of the fried trout dish for June, July, and August 2021 were analyzed in detail. The results revealed that the unit cost of trout breeding amounts to S/ 5.93. On the other hand, the costs per plate of fried trout vary according to the month, being S/ 13.32 in June, S/ 11.68 in July, and S/ 13.21 in August, totaling costs of S/ 38.22 and an average cost per plate of fried trout of S/ 12.74, while the selling price remains at S/ 15.00. Furthermore, it was determined that the profitability for the three months per plate of trout sold is S/ 6.79, which is considered low, although there are costs not borne by the entrepreneur, such as labor. Regarding the costs related to raw materials per plate of fried trout, it was S/ 6.99 in June, S/ 7.06 in July, and S/ 7.09 in August. As for the labor costs per plate of fried trout, no costs were verified during the analyzed months, as the owners of the lodge perform the preparation activities and do not contemplate payment for these activities. Regarding the indirect costs per plate of fried trout, it was verified that they amounted to S/ 6.327 in June, S/ 4.62 in July, and S/ 6.12 in August. Concerning the profitability per plate of fried trout, an average profitability of 15% was determined. Finally, the importance of accurately knowing production costs and the processes behind production was highlighted, and it is recommended to implement a cost management system in line with the reality of the Albergue to achieve profitability in economic activity.
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