Fichas de costo para servicios veterinarios del Laboratorio Provincial de Diagnóstico Veterinario de Villa Clara
Archivos
Fecha
2012-07-24
Autores
Portal Salazar, Martha Beatriz
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
Este trabajo se realizó en el Laboratorio Provincial de Diagnóstico Veterinario Villa Clara, tiene como objetivo elaborar una ficha de costo para los servicios veterinarios. Esta investigación se estructuro en tres capítulos en los cuales se efectuó un estudio bibliográfico que sirvió para orientar y encaminar el trabajo desarrollado, se logró hacer una caracterización de la entidad como la descripción de los servicios que prestan e identificar los costos directos e indirectos para luego poder centrar la investigación en los servicios veterinarios referentes a la calidad de la leche fresca de vaca como los de densidad, prueba california mastitis y acidez. Para determinar su estudio se tuvo en cuenta los métodos empíricos como la observación y criterios de especialistas y el método teórico con el analítico-inductivo e inductivo-deductivo y el histórico-lógico para análisis y procesamiento de datos. Se lograron herramientas que facilitó el desarrollo del estudio al aplicar la normativa de utilidad según la Resolución 21 de 1999 del Ministerio de Finanzas y Precio en su acápite No. III. 3 Tarifas de Servicios. El estudio arrojó resultados significativos ya que se pudo calcular los costos y las utilidades que dispone la resolución, pero se detecta la incongruencia para formar la tarifa de servicios técnicos productivos y a la población por no tener dispuesto el tipo impositivo en la ley tributaria. Esto significa un aporte en el conocimiento pues se pudo detectar deficiencias en los controles de los costos que tan importante son para tomar decisiones y no incurrir en errores.
This work was carried out in the Provincial Laboratory of Veterinary Diagnosis Villa Clara; it has as objective to elaborate a cost record for the veterinary services. This investigation you structures in three chapters in which a bibliographical study was made that was good to guide and to guide the developed work, it was possible to make a characterization of the entity like the description of the services that they lend and to identify the direct and indirect costs for then to be able to center the investigation in the relating veterinary services to the quality of the fresh milk of cow as those of density, it proves California mastitis and acidity. To determine their study one kept in mind the empiric methods as the observation and specialists' approaches and the theoretical method with the analytic-inductive and inductive-deductive and the historical-logical one for analysis and prosecution of data. Tools were achieved that facilitated the development from the study when applying the normative of utility according to the Resolution 21 of 1999 of the Ministry of Finances and Price in their paragraph no. III. 3 rates of Services. The study throws significant results since you could calculate the costs and the utilities that it prepares the resolution, but the incongruity is detected to form the rate of productive technical services and to the population for not having willing the tax type in the tributary law. This means a contribution in the since knowledge you could detect deficiencies in the controls of the costs that so important they are to make decisions and not to incur in errors.
This work was carried out in the Provincial Laboratory of Veterinary Diagnosis Villa Clara; it has as objective to elaborate a cost record for the veterinary services. This investigation you structures in three chapters in which a bibliographical study was made that was good to guide and to guide the developed work, it was possible to make a characterization of the entity like the description of the services that they lend and to identify the direct and indirect costs for then to be able to center the investigation in the relating veterinary services to the quality of the fresh milk of cow as those of density, it proves California mastitis and acidity. To determine their study one kept in mind the empiric methods as the observation and specialists' approaches and the theoretical method with the analytic-inductive and inductive-deductive and the historical-logical one for analysis and prosecution of data. Tools were achieved that facilitated the development from the study when applying the normative of utility according to the Resolution 21 of 1999 of the Ministry of Finances and Price in their paragraph no. III. 3 rates of Services. The study throws significant results since you could calculate the costs and the utilities that it prepares the resolution, but the incongruity is detected to form the rate of productive technical services and to the population for not having willing the tax type in the tributary law. This means a contribution in the since knowledge you could detect deficiencies in the controls of the costs that so important they are to make decisions and not to incur in errors.
Descripción
Palabras clave
Contabilidad de Costos, Sistema de Costos, Fichas de Costo