Perfeccionamiento del cálculo y registro de los costos conjuntos en el Combinado Productos Alimenticios Chambelón
Fecha
2016-06-26
Autores
Brito Ibarra, Yaima
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La investigación fue realizada en el Combinado Productos Alimenticios Chambelón, con el
objetivo de perfeccionar el cálculo y registro de los costos conjuntos. Para su desarrollo
fue necesario diagnosticar la situación que presenta la entidad sobre el cálculo y registro
de los costos, comprobándose que la información final obtenida al respecto no es la
idónea. De acuerdo a los resultados obtenidos en el diagnóstico se hace la propuesta,
acorde a la legislación vigente y en correspondencia con sus características, del
perfeccionamiento del cálculo y registro de los costos conjuntos para que las producciones
finales sean costeadas adecuadamente. En el desarrollo del trabajo se utilizaron como
métodos teóricos el histórico-lógico, análisis-síntesis, inducción-deducción, método
dialéctico, enfoque sistémico así como métodos empíricos tales como la observación y
análisis de documentos. El informe está estructurado en tres capítulos, arribando a
conclusiones y recomendaciones, todo apoyado en la introducción y una serie de anexos
que respaldan la investigación; el primer capítulo muestra la revisión de la bibliografía
especializada en el tema, en el segundo capítulo se realiza el diagnóstico de la entidad y,
a partir de sus características, es presentado, en el tercer y último capítulo, el
perfeccionamiento del cálculo y registro del costo conjunto. Dicha investigación permitirá
calcular y registrar los costos de acuerdo a las condiciones económicas actuales, por lo
que admitirá patrones de comparación con cualquier otra entidad de su tipo, formando
parte activa del segmento del mercado en el que incide.
This investigation was accomplished in the food products factory named “Chambelón”, with the objective of increasing the calculations and the records of costs. It was necessary to diagnose the situation that the entity presents in regard to the calculation and the registration of the costs composes, what demonstrated that the final information obtained in this matter was not the proper one. The proposal is made According to the results obtained in the diagnosis, in relation to the current legislation and in correspondence with the characteristics of the entity in the bettering of the calculations and the records of costs composes, for the final productions to be adequately financed. In the development of this work, the following theoretical methods have been used: the logical and historical analysis, analysis-synthesis, induction-deduction, the systemic approach, as well as the empirical methods like: observation and analysis of documents. The final draft is structured into 3 chapters, arriving at conclusions and recommendations, everything supported in the introduction and a set of appendixes that back up the introduction. The first chapter evidences the revision of the bibliography specialized in the theme, in the second chapter is devoted to the diagnosis of the entity based on its characteristics. The bettering of the calculations and the record of the costs composes are presented in the second and third chapters. The investigation will allow calculating and registering the costs according to the present-day economic conditions, what will admit employers compare it with any other entity of its type, forming active part of the segment of the market it influences.
This investigation was accomplished in the food products factory named “Chambelón”, with the objective of increasing the calculations and the records of costs. It was necessary to diagnose the situation that the entity presents in regard to the calculation and the registration of the costs composes, what demonstrated that the final information obtained in this matter was not the proper one. The proposal is made According to the results obtained in the diagnosis, in relation to the current legislation and in correspondence with the characteristics of the entity in the bettering of the calculations and the records of costs composes, for the final productions to be adequately financed. In the development of this work, the following theoretical methods have been used: the logical and historical analysis, analysis-synthesis, induction-deduction, the systemic approach, as well as the empirical methods like: observation and analysis of documents. The final draft is structured into 3 chapters, arriving at conclusions and recommendations, everything supported in the introduction and a set of appendixes that back up the introduction. The first chapter evidences the revision of the bibliography specialized in the theme, in the second chapter is devoted to the diagnosis of the entity based on its characteristics. The bettering of the calculations and the record of the costs composes are presented in the second and third chapters. The investigation will allow calculating and registering the costs according to the present-day economic conditions, what will admit employers compare it with any other entity of its type, forming active part of the segment of the market it influences.
Descripción
Palabras clave
Proceso de Producción, Costo de Producción, Minindustria, Sector Agropecuario