Perfeccionamiento del cálculo del costo de producción en la Empresa Productora y Comercializadora de Semillas Biofábrica Villa Clara.
Fecha
2017-06-16
Autores
Acosta Pando, Danaysi
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Universidad Central "Marta Abreu" de Las Villas. Facultad Ciencias Económicas. Departamento de Turismo
Resumen
El desarrollo de la Biotecnología en Cuba es conocido fundamentalmente por los resultados en el campo de la salud humana, los cuales son de gran relevancia, siendo poco conocido el desarrollo de la Biotecnología Agrícola, a la cual se ha prestado atención priorizada. Este trabajo se realizó en la Empresa Productora y Comercializadora de Semillas Biofábrica Villa Clara, perteneciente al Ministerio de la Agricultura, con la finalidad de determinar las bases para el perfeccionamiento del cálculo del costo de producción en la Biofábrica, a través de la micropropagación vía organogénesis. Para el cumplimiento del objetivo se realizó una amplia búsqueda bibliográfica, así como también un estudio de las características de la entidad y del proceso tecnológico, las cuales aportaron la base para el desarrollo de la investigación, proporcionando elementos importantes para la formulación del diagnóstico. Se logra la clasificación correcta de los centros de costo de apoyo y directos a la producción y la distribución de los gastos indirectos de producción empleando el método directo. Se proponen una serie de modelos para captar la información primaria, lo cual permite la organización de la información contable. Finalmente se arribaron a conclusiones y recomendaciones derivadas de la investigación realizada con resultados satisfactorios.
The development of Biotechnology in Cuba is known mainly for the results in the field of human health, which are relevant, being little known the development of Agricultural Biotechnology, which has been given priority attention. This work was carried out in the Producing and Commercializing Company of Seed Biofactory of Villa Clara, belonging to the Ministry of Agriculture, with the purpose of determining the bases for the perfection of the calculation of the cost of production in the Biofactory, through the micropropagation via organogenesis. In order to fulfill the objective, an extensive bibliographical search was carried out, as well as a study of the characteristics of the entity and the technological process, which provided the basis for the development of the research, providing important elements for the formulation of the diagnosis. The correct classification of support and direct cost centers is achieved for the production and distribution of indirect production costs using the direct method. We propose a series of models to capture the primary information, which allows the organization of accounting information. Finally, we reached conclusions and recommendations derived from the research carried out with satisfactory results.
The development of Biotechnology in Cuba is known mainly for the results in the field of human health, which are relevant, being little known the development of Agricultural Biotechnology, which has been given priority attention. This work was carried out in the Producing and Commercializing Company of Seed Biofactory of Villa Clara, belonging to the Ministry of Agriculture, with the purpose of determining the bases for the perfection of the calculation of the cost of production in the Biofactory, through the micropropagation via organogenesis. In order to fulfill the objective, an extensive bibliographical search was carried out, as well as a study of the characteristics of the entity and the technological process, which provided the basis for the development of the research, providing important elements for the formulation of the diagnosis. The correct classification of support and direct cost centers is achieved for the production and distribution of indirect production costs using the direct method. We propose a series of models to capture the primary information, which allows the organization of accounting information. Finally, we reached conclusions and recommendations derived from the research carried out with satisfactory results.
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Palabras clave
Biotecnología Agrícola, Empresa Productora y Comercializadora de Semillas Biofábrica, Cálculo del Costo