Propuesta para el cálculo de los costos planificados en la UEB Motor Centro de Villa Clara.
Fecha
2015-06-24
Autores
Rodríguez Morales, Luis Alberto
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
Los costos son imprescindibles para cualquier actividad económica, ya que
estos determinan el valor del producto, así como los gastos incurridos en la
realización de una mercancía o en la prestación de un servicio. Su utilidad en
la gestión y dirección de la producción de bienes o servicios es de singular
importancia, ya que no solo es necesario conocer los resultados generales,
sino también la eficiencia con que se logran dichos resultados.
El presente trabajo se realizó en la UEB Motor Centro de Villa Clara, ubicada
en Carretera Central # 208 entre B y C reparto Virginia, Santa Clara, Villa
Clara. Este se efectuó en dicha entidad, debido a que la misma presenta
deficiencias en el cálculo de los costos, dado fundamentalmente por no tener
definido un sistema para su cálculo. En este sentido se procede a efectuar el
diagnóstico, que permitió conocer la situación actual que presenta el cálculo
de los costos, las deficiencias que presenta, así como proponer los
procedimientos para el cálculo de los costos por servicios, utilizando la vía
más indicada que permita su corrección en aras de alcanzar los objetivos
previstos.
Para su consecución se realizó una amplia búsqueda bibliográfica, que
permitió arribar a conclusiones y recomendaciones para el mejoramiento del
mismo y la materialización del objetivo propuesto.
The costs are essential to any economic activity, since these determine the value of product and expenses incurred in carrying goods or the provision of a service. Its usefulness in the management and direction of production of goods or services is of paramount importance, because not only is necessary to know the overall results, but also the efficiency with which those results are achieved. This work was done in the UEB Motor Centre Villa Clara, in Central Road # 208 between B and C allocation Virginia, Santa Clara, Villa Clara. This work was carried out in the state, because it is deficient in the calculation of costs, as defined primarily by not having a system for calculation. In this sense, it proceeds to make a diagnosis, getting to know the current situation presents the calculation of costs, address deficiencies and to propose procedures for calculating costs for service, using the most appropriate course to allow correction in order to achieve the objectives. For their achievement, an extensive literature search, this allowed reaching conclusions and recommendations for the improvement of yourself and the realization of the objective.
The costs are essential to any economic activity, since these determine the value of product and expenses incurred in carrying goods or the provision of a service. Its usefulness in the management and direction of production of goods or services is of paramount importance, because not only is necessary to know the overall results, but also the efficiency with which those results are achieved. This work was done in the UEB Motor Centre Villa Clara, in Central Road # 208 between B and C allocation Virginia, Santa Clara, Villa Clara. This work was carried out in the state, because it is deficient in the calculation of costs, as defined primarily by not having a system for calculation. In this sense, it proceeds to make a diagnosis, getting to know the current situation presents the calculation of costs, address deficiencies and to propose procedures for calculating costs for service, using the most appropriate course to allow correction in order to achieve the objectives. For their achievement, an extensive literature search, this allowed reaching conclusions and recommendations for the improvement of yourself and the realization of the objective.
Descripción
Palabras clave
Contabilidad de Costos, Gestión de Mantenimiento, Mantenimiento Preventivo Planificado, Sistemas de Costos, UEB Motor Centro