Desempeño de costos de producción de pymes a diferente escala: un análisis de casos

In the second quarter of 2014 in Honduras 100,000 jobs will cease to exist because MSMEs will close operations due to lack of administrative capacity to remain in a competitive market. This study aimed to compare the performance of the production costs of processing MSMEs banana on a different scale, the companies studied were: micro, small and medium enterprises. Observation methodology was used to collect cost data and grouped into two types of costs: variable and fixed. The results were that the median firm has the lowest production costs, followed by small and micro enterprises finally have the highest costs. One conclusion from this study is that the banana is the main raw material in the three companies, such as buying at different prices in microenterprise the highest price and the lowest median price, not content with that micro, small and medium enterprises using different varieties of banana were the same as different yield: 34 %, 35 % and 38 % respectively. The main recommendation that the cost performance is more efficient Seek suppliers who provide the cheapest inputs, invest in equipment to labor more efficient and increase daily production to optimize the use of equipment and Directions the point of maximum production company to improve costs.