Cálculo de la Ficha de Costo de “vitroplantas” de yuca (Manihot esculenta Crantz), en condiciones del INIVIT
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Fecha
2007-07-24
Autores
López Rivero, Michel
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Universidad Central "Marta Abreu" de Las Villas
Resumen
El presente trabajo se realizó en el Instituto de Investigaciones en Viandas Tropicales (INIVIT) perteneciente al Ministerio de la Agricultura (MINAGRI), ubicado en el municipio Santo Domingo, en la provincia de Villa Clara. A petición del Consejo Científico se planteó la necesidad de definir o calcular el costo planificado de la producción de “vitroplantas” de yuca (Manihot esculenta Crantz), a partir de la elaboración de la “Ficha de Costo”, debido a que se desconoce el costo para producirlas, ya sea por unidad o por lote de unidades. Para alcanzar este objetivo fue necesario realizar la revisión bibliográfica, entrevistas, encuestas, consultas a expertos y el análisis de documentos. Se tuvieron en cuenta las diferentes normativas, resoluciones y demás documentos legales que rigen la actividad contable en Cuba y su aplicación en entidades estatales. El estudio realizado propone la Ficha de Costo planificado de ”vitroplantas” de yuca, basado en el proceso productivo en las condiciones del INIVIT y con ello da solución a la problemática planteada.
This work was carried out at the Research Institute of Tropical Root and Tuber Crops (INIVIT) which belongs to the Ministry of Agriculture (MINAGRI) and it is situated at Santo Domingo Municipality, Villa Clara province. As a demand of the Scientific Board, a need to define or to calculate the planned production cost for cassava (Manihot esculenta Crantz) vitroplant production was stated. Cost records per unit or per unit batch were done, as production costs are unknown. In order to fulfil this objective, it was necessary to carry out bibliographic searchings, interviews, enquiries, advices to experts and document analysis. Different regulations, resolutions, and other legal documents on the Cuban countable activity and their application in state entities were considered. A proposal on the records of planned costs for cassava vitroplant production is given, based on the productive process in the natural conditions at INIVIT, and so, the solution to the stated problem.
This work was carried out at the Research Institute of Tropical Root and Tuber Crops (INIVIT) which belongs to the Ministry of Agriculture (MINAGRI) and it is situated at Santo Domingo Municipality, Villa Clara province. As a demand of the Scientific Board, a need to define or to calculate the planned production cost for cassava (Manihot esculenta Crantz) vitroplant production was stated. Cost records per unit or per unit batch were done, as production costs are unknown. In order to fulfil this objective, it was necessary to carry out bibliographic searchings, interviews, enquiries, advices to experts and document analysis. Different regulations, resolutions, and other legal documents on the Cuban countable activity and their application in state entities were considered. A proposal on the records of planned costs for cassava vitroplant production is given, based on the productive process in the natural conditions at INIVIT, and so, the solution to the stated problem.
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Palabras clave
Calculo de Costo, Fichas de Costo, Costos de Producción, Costos, Cultivos