Generalidades sobre el registro y cálculo del costo para la producción porcina en la Empresa Porcina Villa Clara.
Fecha
2016-06-26
Autores
Andrade Díaz, Rolando
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
Este trabajo se realizó en la empresa Porcina Villa Clara perteneciente al Ministerio de
la Agricultura, y se fundamenta a la luz de los nuevos escenarios donde desarrolla su
gestión económica, con el objetivo de precisar aquellos aspectos de su sistema de
registro y cálculo de los costos de la producción porcina en los que resulta necesario
introducir modificaciones acorde con las reingenierías que se han producido en su
misión empresarial y en su organización productiva.
Se diseña una nueva estructura de centros de costos que permite un registro más ágil y
preciso de los gastos, se propone la distribución de gastos indirectos entre los centros
de costos habilitados dada la magnitud que estos representan actualmente y se definen
las bases para realizarla, se declaran los principios a seguir para la valoración de los
inventarios en todos los movimientos posibles a realizar durante el proceso productivo y
se proponen modelos con sus correspondientes metodologías para el calculo de los
costos reales unitarios al cierre de cada período.
Los cambios que se proponen realizar contribuirán a que el costo refleje fielmente los
resultados y se convierta en un instrumento real y efectivo para la dirección empresarial.
This work was carried out in the Swinish company Villa Clara belonging to the Ministry of the Agriculture, and it is based by the light of the new scenarios where it develops its economic administration, with the objective of specifying those aspects of its registration system and calculation of the costs of the swinish production in those that it is necessary to introduce modifications chord with the reingenierías that have taken place in its managerial mission and in its productive organization. A new structure of centers of costs is designed that it allows a more agile registration and I specify of the expenses, he/she intends the distribution of indirect expenses among the given centers of enabled costs the magnitude that these they represent at the moment and they are defined the bases to carry out it, the principles are declared to continue for the valuation of the inventories in all the movements possible to carry out during the productive process and models intend with their corresponding methodologies for the I calculate from the unitary real costs to the closing of every period. The changes that intend to be carried out will contribute to that the cost reflects the results faithfully and become a real instrument and cash for the managerial address.
This work was carried out in the Swinish company Villa Clara belonging to the Ministry of the Agriculture, and it is based by the light of the new scenarios where it develops its economic administration, with the objective of specifying those aspects of its registration system and calculation of the costs of the swinish production in those that it is necessary to introduce modifications chord with the reingenierías that have taken place in its managerial mission and in its productive organization. A new structure of centers of costs is designed that it allows a more agile registration and I specify of the expenses, he/she intends the distribution of indirect expenses among the given centers of enabled costs the magnitude that these they represent at the moment and they are defined the bases to carry out it, the principles are declared to continue for the valuation of the inventories in all the movements possible to carry out during the productive process and models intend with their corresponding methodologies for the I calculate from the unitary real costs to the closing of every period. The changes that intend to be carried out will contribute to that the cost reflects the results faithfully and become a real instrument and cash for the managerial address.
Descripción
Palabras clave
Sistemas de Costos, Producción Porcina, Cálculo del Costo