Production costs and pricing of chocolate from the association “Delights of Triumph”.

Abstract

In Ecuador, for small cocoa producers, marketing is one of their main problems in addition to intermediaries, so associations have been created to counteract them, but in turn they require implementing efficient information systems that allow them, among other issues, control their production costs, and thus, determine the prices by which they are competitive in the market and facilitate decision-making. Therefore, taking into account the characteristics of the investigated association, a costing system was applied by production orders, with a mixed methodology and a cross-sectional design, where the unit cost and gross margin of all the products produced were obtained.