Determination of the production cost structure in agricultural micro, small, and medium-sized enterprises (MSMEs)

Abstract

Agricultural micro, small, and medium-sized enterprises (MSMEs) in the La Maná canton face difficulties in identifying and controlling their production costs due to the use of informal record-keeping or the absence of organized systems, a situation that limits their understanding of investment and profitability. The overall objective of this research is to determine the production cost structure of these MSMEs by identifying and classifying the resources used in their production processes, with the aim of strengthening economic planning, expense control, and decision-making. A quantitative approach with a descriptive-correlational design was applied, using a structured questionnaire of ten questions. The census sample consisted of 253 plantain, cassava, and banana producers. The results showed that a lack of cost control and informal record-keeping predominate; furthermore, chemical inputs constitute the main direct resource, while transportation represents the most frequent indirect cost. Most producers use little machinery and perceive a limited return on their investment. It is concluded that the proposed matrix allows for the classification of direct and indirect costs, the calculation of total and unit costs, the estimation of profit, and the support of decisions with organized and relevant information.