Perfeccionamiento de un Sistema de Costos en las Unidades Básicas Constructoras de la E C M No 3
Archivos
Fecha
2007-07-24
Autores
Chacón Rojas, Hidalys
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El presente trabajo de diploma se realiza en la Empresa Constructora Militar No. 3,
ubicada en la región central del país. La misma pertenece a la Unión de Construcciones
Militares, subordinada al Ministerio de las Fuerzas Armadas Revolucionarias, la cual
tiene como objeto social la construcción de obras en interés para la defensa nacional,
construcciones de viviendas y otras obras de carácter social, científicas, industriales,
agropecuarias y turísticas.
En el trabajo se propone e instrumenta toda la documentación y análisis que se deben
realizar en cuanto a perfeccionar el Sistema de Costo implantado en la empresa,
identificando los problemas actuales y especificando como fundamental la necesidad de
unificar el sistema de información de costos entre las áreas técnicas y económicas que
respondan, tanto a la valoración y control de las producciones, como para el análisis de
los resultados y de la eficiencia con que opera la empresa.
The present diploma work is carried out in the Empresa Constructora Militar No. 3, located in the central region of the country. The same one belongs to the Union of Military Constructions, subordinate to the Ministry of the FAR, which has like social object the construction of works in interest for the national defense, constructions of housings and other social, scientific, industrial, agricultural and tourist works of character. In the work she intends and it orchestrates the whole documentation and analysis that should be carried out for perfecting the System of Cost implanted in the enterprise, identifying the current problems and specifying as fundamental the necessity to unify the system of information of costs so much among the technical and economic areas that respond, to the valuation and control of the productions, like for the analysis of the results and of the efficiency with which it operates the company.
The present diploma work is carried out in the Empresa Constructora Militar No. 3, located in the central region of the country. The same one belongs to the Union of Military Constructions, subordinate to the Ministry of the FAR, which has like social object the construction of works in interest for the national defense, constructions of housings and other social, scientific, industrial, agricultural and tourist works of character. In the work she intends and it orchestrates the whole documentation and analysis that should be carried out for perfecting the System of Cost implanted in the enterprise, identifying the current problems and specifying as fundamental the necessity to unify the system of information of costs so much among the technical and economic areas that respond, to the valuation and control of the productions, like for the analysis of the results and of the efficiency with which it operates the company.
Descripción
Palabras clave
Sistema de Costo, Perfeccionamiento Empresarial, Empresa Constructora Militar No.3, Contabilidad de Costos