Procedimientos para el cálculo y registro del costo por obra, en la Empresa Contructora de Obras de Ingenierías No. 25.
Archivos
Fecha
2008-07-24
Autores
Amador Infante, Daimarys
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La Empresa Constructora de Obras de Ingeniería No. 25. brinda servicios de construcción
civil y montaje de obras, tanto de ingeniería como de arquitectura, sus resultados
económicos están sustentados en ingresos promedios superiores a los 40 mi llones de pesos
anuales, con un 30% de solvencia y un adecuado nivel de liquidez.
El costo es un indicador que mide el grado de aprovechamiento de los recursos materiales,
laborales y financieros de la producción, reflejando el efecto de las desviaciones respecto a
lo previsto y permite asegurar la correcta planificación de los recursos.
El sistema de costo implementado en la ECOING No. 25, no brinda la información necesaria
a la administración sobre el comportamiento de los recursos empleados , utiliza el método de
costeo estándar parcial (cargo de costo real) y se caracteriza por el cargo a la obra en
proceso del real, mientras que los créditos a ésta se anotan a costo predeterminado .
Es propósito de esta investigación proponer un procedimiento para el cálculo y registro del
costo por obras, que constituya una herramienta de control de gestión administrativa,
incrementando la eficiencia, eficacia y economía en sus operaciones.
The Building Company of Works of Engineering No. 25. offers services of civil construction and assembly of works, so much of engineering as of architecture, their economic results are sustained in revenues superior averages to the 40 million annual pesos, with 30% of solvency and an appropriate level of liquidity. The cost is an indicator that measures the grade of use of the material, labor and financial resources of the production, reflecting the effect of the deviations regarding th e foreseen and it allows to assure the correct planning of t he resources. The cost system implemented in the ECOING No. 25, doesn't offer the necessary information to the administration on the behavior of the used resources, it uses the method of standard partial finance (position of real cost) and it is char acterized by the position to the work in process of the real one, while the credits to this are written down at predetermined cost. It is purpose of this investigation to propose a procedure for the calculation and registration of the cost for works that it constitutes a tool of control of administrative administration, increasing the efficiency, effectiveness and economy in their operations.
The Building Company of Works of Engineering No. 25. offers services of civil construction and assembly of works, so much of engineering as of architecture, their economic results are sustained in revenues superior averages to the 40 million annual pesos, with 30% of solvency and an appropriate level of liquidity. The cost is an indicator that measures the grade of use of the material, labor and financial resources of the production, reflecting the effect of the deviations regarding th e foreseen and it allows to assure the correct planning of t he resources. The cost system implemented in the ECOING No. 25, doesn't offer the necessary information to the administration on the behavior of the used resources, it uses the method of standard partial finance (position of real cost) and it is char acterized by the position to the work in process of the real one, while the credits to this are written down at predetermined cost. It is purpose of this investigation to propose a procedure for the calculation and registration of the cost for works that it constitutes a tool of control of administrative administration, increasing the efficiency, effectiveness and economy in their operations.
Descripción
Palabras clave
Contabilidad de Costos, Gastos Indirectos, Costo de Producción, Sistema de Costos, Cálculo del Costo