Ficha de costo para la producción de papa (Solanum tuberosum L.) en condiciones de la Empresa Agropecuaria Santo Domingo.
Fecha
2017-06-18
Autores
Trujillo Suárez, Yuniel
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Central "Marta Abreu" de Las Villas. Facultad Ciencias Económicas. Departamento de Turismo
Resumen
La investigación “Ficha de costo para la producción de papa (Solanum tuberosum L.)
en condiciones de la Empresa Agropecuaria Santo Domingo”, se realizó en la Unidad
Empresarial de Base (UEB) Granja Cascajal, con el objetivo de calcular la ficha de
costo para la producción de papa. La misma cuenta con tres capítulos en los cuales
primeramente se abordó todo el marco teórico referencial acerca de las
generalidades del costo, posteriormente se procedió a describir la entidad objeto de
estudio y el flujo de producción para la producción de papa y finalmente se
elaboraron la ficha de costo y el presupuesto de gastos de producción carentes en la
entidad. Esto facilitó a la empresa una herramienta para la mejor planificación de sus
costos y la contribución en la toma de decisiones. Como resultado de la investigación
se espera que la entidad utilice la ficha de costo y el presupuesto de gastos, a la vez
que socialice el trabajo lo que permitirá comparar los resultados con otros existentes.
The investigation "Cost record for potato's production (Solanum tuberosum L.) under conditions of the Santo Domingo Agricultural Company", it was carried out in the Cascajal Managerial Unit of Base (UEB), with the objective of calculating the cost record for potato's production that is carried out in the unit, it has three chapters in which firstly the whole theoretical mark of reference was approached about the generalities of the cost, later on you proceeded to describe the entity study object and the production flow for potato's production, finally the cost record and the budget of lacking production expenses were elaborated in the entity, this facilitated to the company a tool for the best planning in their costs and the contribution in taking of decisions. As a result of the investigation it is expected that the entity uses the cost record and the expense budget at the same time that it socializes the work what will allow to compare the results with other existent ones.
The investigation "Cost record for potato's production (Solanum tuberosum L.) under conditions of the Santo Domingo Agricultural Company", it was carried out in the Cascajal Managerial Unit of Base (UEB), with the objective of calculating the cost record for potato's production that is carried out in the unit, it has three chapters in which firstly the whole theoretical mark of reference was approached about the generalities of the cost, later on you proceeded to describe the entity study object and the production flow for potato's production, finally the cost record and the budget of lacking production expenses were elaborated in the entity, this facilitated to the company a tool for the best planning in their costs and the contribution in taking of decisions. As a result of the investigation it is expected that the entity uses the cost record and the expense budget at the same time that it socializes the work what will allow to compare the results with other existent ones.
Descripción
Palabras clave
Producción de Papa, Fichas de Costo