Elaboración del presupuesto de gastos para las producciones de overoles en la Empresa Confecciones y Calzado (CALCONF) del grupo VICLAR
Fecha
2015-06-24
Autores
León García, Yanet
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El presente trabajo se desarrolló en la Empresa Provincial de Confecciones y
Calzado, CALCONF del Grupo VICLAR en Villa Clara, con el objetivo de calcular
el presupuesto de gastos de producciones de overoles, que sirvan de base para el
análisis de las desviaciones y así contribuir a un mejor control y utilización de los
recursos de acuerdo con el presupuesto asignado a dicha entidad para el presente
año 2015 ya que en años anteriores este presupuesto se controlaba de manera
global lo cual motivaba que al cierre de cada período contable no se tuviera
claridad en quien o quienes incurrieron en determinado gasto. El presente trabajo
cuenta con tres capítulos el primero aborda el marco teórico referencial sobre los
sistemas de costo y el presupuesto, el segundo se concentra en la caracterización
de la entidad objeto de estudio y el diagnóstico del cálculo y por último se
determinan los elementos que conforman los presupuestos de gastos para las
producciones de overoles y se calculan y analizan las desviaciones lo cual le
ofrece a la empresa una herramienta para la planificación de los costos. Como
resultado de la investigación se espera que la empresa utilice los presupuestos de
gastos como herramienta de dirección y aplique la propuesta de soluciones para
minimizar los costos indirectos que afectan hoy la eficiencia de la empresa.
The current work was carried out in the Makeup and Footwear Provincial Company, CALCONF VICLAR group in Villa Clara province, with the purpose of calculating the budget expenses of overall production so as to make the bases for the analysis of deviation and in this way to contribute to a better control and use of resources according to the budget assigned for the present year 2015 for in previous years this budget was controlled globally and motivated that at the closing countable period there were no clearness in who fell into certain expenses. The current work has there chapters, the first deals with the theoretical frame on the cost systems and budget, the second focuses on the characterization of the facility which has been studied and the diagnosis of the calculation, and the third one determines the elements which form the budgets of expenses for the production of overalls and the deviations are analyzed and calculated for which it is a toll for the company for costs planning. As a result of the investigation, it is expected that the company makes use of budgets expenses as a management tool and applies the proposal of solutions to minimize the indirect expenses which affect efficiency in the company today.
The current work was carried out in the Makeup and Footwear Provincial Company, CALCONF VICLAR group in Villa Clara province, with the purpose of calculating the budget expenses of overall production so as to make the bases for the analysis of deviation and in this way to contribute to a better control and use of resources according to the budget assigned for the present year 2015 for in previous years this budget was controlled globally and motivated that at the closing countable period there were no clearness in who fell into certain expenses. The current work has there chapters, the first deals with the theoretical frame on the cost systems and budget, the second focuses on the characterization of the facility which has been studied and the diagnosis of the calculation, and the third one determines the elements which form the budgets of expenses for the production of overalls and the deviations are analyzed and calculated for which it is a toll for the company for costs planning. As a result of the investigation, it is expected that the company makes use of budgets expenses as a management tool and applies the proposal of solutions to minimize the indirect expenses which affect efficiency in the company today.
Descripción
Palabras clave
Contabilidad de Costos, Costo por Órdenes, Presupuestos de Gastos, Fichas de Costo, Empresa Provincial de Confecciones y Calzado CALCONF