Propuesta de una Ficha de Costo para el producto Biostimulín en la EES Empresa Cárnica VC, UEB Matadero “Chichí Padrón”
Archivos
Fecha
2012-07-24
Autores
Alba Maya, Yanet
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación tiene como objetivo elaborar una ficha de costo para el
Biostimulín en la EES Empresa Cárnica VC, UEB Matadero “Chichí Padrón”. Se
analizaron teóricamente elementos conceptuales acerca del costo, clasificaciones,
elementos, planificación, sistemas de costo y ficha de costo, proporcionándole a la
entidad una herramienta para la toma de decisiones, así como la formación del
precio y la gestión económica-financiera y productiva. Se diagnosticó la situación
actual del cálculo, registro y control de los costos de producción. Durante el proceso
investigativo se utilizan como métodos del nivel empírico, la entrevista, la encuesta,
revisión documental y criterio de especialista, del nivel teórico, el analítico-sintético,
inductivo-deductivo e histórico-lógico, del nivel estadístico-matemático las tablas,
gráficos y estadígrafos de posición. El diagnóstico refleja que la empresa, así como
la UEB investigada no posee una ficha de costo para este producto, lo que
imposibilita la comercialización del mismo. Se propone una ficha de costo para una
producción de 4 000 unidades, es decir pomos, siendo la misma pertinente,
necesaria, novedosa y aplicable, según los especialistas seleccionados.
The present investigation has as objective to elaborate a cost record for the Biostimulín in the EES Empresa Cárnica VC, UEB Matadero "Chichí Padrón". They were analyzed conceptual elements theoretically about the cost, classifications, elements, planning, cost systems and cost record, providing to the entity a tool for the taking of decisions, as well as the formation of the price and the economicfinancial and productive administration. It was diagnosed the current situation of the calculation, registration and control of the production costs. During the investigative process they are used as methods of the empiric level, the interview, the survey, documental revision and specialist's approach, of the theoretical level, the analyticsynthetic, inductive-deductive and historical-logical, of the statistical-mathematical level the charts, graphics and position statisticians. The diagnosis reflects that the company, as well as the investigated UEB doesn't possess a cost record for this product, what disables the commercialization of the same one. She intends a cost record for a production of 4 000 units, that is to say pomos, being the same one pertinent, necessary, novel and applicable, according to the selected specialists.
The present investigation has as objective to elaborate a cost record for the Biostimulín in the EES Empresa Cárnica VC, UEB Matadero "Chichí Padrón". They were analyzed conceptual elements theoretically about the cost, classifications, elements, planning, cost systems and cost record, providing to the entity a tool for the taking of decisions, as well as the formation of the price and the economicfinancial and productive administration. It was diagnosed the current situation of the calculation, registration and control of the production costs. During the investigative process they are used as methods of the empiric level, the interview, the survey, documental revision and specialist's approach, of the theoretical level, the analyticsynthetic, inductive-deductive and historical-logical, of the statistical-mathematical level the charts, graphics and position statisticians. The diagnosis reflects that the company, as well as the investigated UEB doesn't possess a cost record for this product, what disables the commercialization of the same one. She intends a cost record for a production of 4 000 units, that is to say pomos, being the same one pertinent, necessary, novel and applicable, according to the selected specialists.
Descripción
Palabras clave
Contabilidad de Costos, Sistema de Costos, Fichas de Costo