Propuesta de Programa para Auditar el Sistema de Costos por Órdenes.
Fecha
2016-06-26
Autores
Martínez González, Cecilia
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
En la presente investigación se concibe un programa para auditar los Sistemas de Costo por Órdenes, mediante el cual se puede realizar una mejor definición y gestión de las acciones de control, así como elevar la exigencia y la disciplina para alcanzar los objetivos estratégicos de la entidad. Con un enfoque sistémico y de mejoramiento continuo; siendo factible su aplicación a partir de criterios como: pertinencia, consistencia, flexibilidad y generalidad que posibilita extender su empleo a otras entidades, permite identificar riesgos para definir las medidas a aplicar y diseñar el sistema de control interno con las características de integralidad, flexibilidad y razonabilidad.
In the present research it is conceived a program to audit the Cost Systems for Orders, through which it is possible to carry out a better definition and management of the actions of control, as well as to raise the demand and the discipline to reach the strategic targets of the entity. This research was carried out by taking into account a systemic approach and a continuos improvement; being feasible its application from different criteria like: relevancy, consistency, flexibility and generality that make possible to extend its use to other entities. It also allows to identify risks to define the measurements to apply and to design the system of internal control with the characteristics of integrity, flexibility and reasonableness
In the present research it is conceived a program to audit the Cost Systems for Orders, through which it is possible to carry out a better definition and management of the actions of control, as well as to raise the demand and the discipline to reach the strategic targets of the entity. This research was carried out by taking into account a systemic approach and a continuos improvement; being feasible its application from different criteria like: relevancy, consistency, flexibility and generality that make possible to extend its use to other entities. It also allows to identify risks to define the measurements to apply and to design the system of internal control with the characteristics of integrity, flexibility and reasonableness
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Palabras clave
Sistemas de Costos, Costos por Órdenes, Control Interno, Normas Cubanas, Auditoría