El mapa de actividades para el servicio Mini-Buffet en el Restaurante “La Concha” de la Sucursal Extrahotelera Palmares
Archivos
Fecha
2010-06-24
Autores
Cabrera Zuñiga, Marenet
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El sistema de costo basado en las actividades (ABC) constituye un
sistema que surge de la filosofía inherente a la gestión de las actividades,
en lugar de la gestión de los costos, que es la orientación tradicional. De
esta manera los sistemas basados en actividades en ocasiones
incrementan de forma muy significativa la fiabilidad de la información. El
sistema ABC se basa por tanto, en la premisa de que los recursos
permiten la realización de ciertas actividades, aquí los costos indirectos
son asignados a las actividades realizadas conociendo así el costo real
de cada producto.
El presente trabajo se realizó en el Restaurante La Concha perteneciente
a la Empresa Extrahotelera Palmares Villa Clara con la finalidad de
proponer un mapa de actividades para el servicio Mini Buffet que se
ofrece en el restaurante, lo que conlleva a la identificación de los
procesos, actividades y tareas, requeridos para este servicio. Para
alcanzar el objetivo del trabajo se realizó una amplia búsqueda
bibliográfica, así como entrevistas al personal de la entidad.
The cost system based on the activities (ABC) it constitutes a system that arises from the inherent philosophy to the administration of the activities, instead of the administration of the costs that is the traditional orientation. This way the systems based on activities in occasions increase in a very significant way the reliability of the information. The system ABC is based therefore, in the premise that the resources allow the realization of certain activities, here the indirect costs are assigned to the carried out activities knowing this way the real cost of each product. The present work was carried out in the Restaurant The Shell belonging to the Company Extrahotelera Palmares Villa Clara with the purpose of proposing a map of activities for the service Mini Buffet that offers in the restaurant, what bears to the identification of the processes, activities and tasks, required for this service. To reach the objective of the work he/she was carried out a wide bibliographical search, as well as you interview the personnel of the entity.
The cost system based on the activities (ABC) it constitutes a system that arises from the inherent philosophy to the administration of the activities, instead of the administration of the costs that is the traditional orientation. This way the systems based on activities in occasions increase in a very significant way the reliability of the information. The system ABC is based therefore, in the premise that the resources allow the realization of certain activities, here the indirect costs are assigned to the carried out activities knowing this way the real cost of each product. The present work was carried out in the Restaurant The Shell belonging to the Company Extrahotelera Palmares Villa Clara with the purpose of proposing a map of activities for the service Mini Buffet that offers in the restaurant, what bears to the identification of the processes, activities and tasks, required for this service. To reach the objective of the work he/she was carried out a wide bibliographical search, as well as you interview the personnel of the entity.
Descripción
Palabras clave
Sistema de Costos, Gestión, Costo de Producción, Restaurante La Concha, Empresa Extrahotelera Palmares, Villa Clara