Perfeccionamiento del cálculo del costo en el taller de la “Unidad Empresarial de Base (UEB) de Ómnibus Nacionales de Santa Clara”
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Rodríguez Rodríguez, Greys Regla
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Universidad Central "Marta Abreu" de la Villas
Resumen
En la etapa actual de desarrollo de la economía cubana, la vía fundamental para
elevar la eficiencia de la producción social está dada por la reducción de los
costos, lo que permite, con los mismos recursos, producir mayor cantidad de
bienes o servicios que satisfagan plenamente las necesidades de la sociedad.
El presente trabajo se realizó en el taller de la UEB de Ómnibus Nacionales de
Santa Clara, ubicada en Carretera Central kilómetro 303 banda Placetas, Santa
Clara, Villa Clara. El mismo se llevó a cabo debido a la presencia de dificultades
para el cálculo del costo, dadas, fundamentalmente, por no tener definido un
sistema de costeo. En este sentido se procede a efectuar el diagnóstico, lo que
permitió conocer la situación actual que presenta el cálculo del costo, sus
deficiencias, así como proponer los modelos y procedimientos para el cálculo y
registro del costo por órdenes de trabajo, donde se exponen cada uno de los
elementos que se deben incorporar al sistema para su perfeccionamiento.
Para su consecución se realizó una amplia búsqueda bibliográfica, lo que permitió
arribar a conclusiones y recomendaciones útiles a la entidad y la materialización
del objetivo propuesto. Por tanto, se concluye que la propuesta de
perfeccionamiento permite llevar a cabo una adecuada administración y un
estricto control de los costos, su implementación aporta una útil herramienta de
trabajo para garantizar el cumplimiento de las metas de esta organización.
En lo personal, contribuyó a la formación de hábitos y habilidades del contador,
vinculando los conocimientos adquiridos en las asignaturas recibidas, así como a
la formación de la disciplina laboral para el futuro profesional.
Throughout the development of the present cuban economy, the fundamental way to raise the social production efficiency consists in the reduction of costs, which allows, to produce greater quantities of wealth or services that may fully satisfy the social needs of the society, counting on the same resources. This research was carried out in the workshop of the UEB of Omnibus Nacionales of Santa Clara, located in Carretera Central kilómetro 303 banda Placetas, Santa Clara, Villa Clara. It was considered important to be carried out due to the fact of present problems of cost calculation based, specifically, on the fact that there was not a well defined system of costs. In this sense, it was decided to make the correct diagnosis, which enables to know the present situation concerning the cost calculation, its deficiencies, as well as to propose the model and procedures to the calculation and cost register by work orders, by means of which there may be appreciated every element which must be incorporated to the system of improvement. An exhaustive bibliographical search was made, which allows arriving to useful conclusions and recommendations to the organization, and materializing the proposed aim. Therefore it is concluded that the proposal of improvement enables to develop a suitable management and strict control of costs, it implementation brings forward a useful tool which assures the achievement of the proposed goals. Particularly, this research contributes to the development of the accountant’s skills, incorporating the acquired knowledge throughout the different disciplines, as well as the formation of the working discipline of the future professional.
Throughout the development of the present cuban economy, the fundamental way to raise the social production efficiency consists in the reduction of costs, which allows, to produce greater quantities of wealth or services that may fully satisfy the social needs of the society, counting on the same resources. This research was carried out in the workshop of the UEB of Omnibus Nacionales of Santa Clara, located in Carretera Central kilómetro 303 banda Placetas, Santa Clara, Villa Clara. It was considered important to be carried out due to the fact of present problems of cost calculation based, specifically, on the fact that there was not a well defined system of costs. In this sense, it was decided to make the correct diagnosis, which enables to know the present situation concerning the cost calculation, its deficiencies, as well as to propose the model and procedures to the calculation and cost register by work orders, by means of which there may be appreciated every element which must be incorporated to the system of improvement. An exhaustive bibliographical search was made, which allows arriving to useful conclusions and recommendations to the organization, and materializing the proposed aim. Therefore it is concluded that the proposal of improvement enables to develop a suitable management and strict control of costs, it implementation brings forward a useful tool which assures the achievement of the proposed goals. Particularly, this research contributes to the development of the accountant’s skills, incorporating the acquired knowledge throughout the different disciplines, as well as the formation of the working discipline of the future professional.