Cálculo y registro de Sistema de Costos por procesos. Caso de estudio
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Fecha
2014-06-24
Autores
Machado Jiménez, Jorge
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El costo de producción refleja la eficiencia en la utilización de los recursos, el nivel de productividad y la organización de la producción de una empresa. Se hace necesario el conocimiento y la aplicación eficiente de los sistemas de costo para planificar, registrar y clasificar adecuadamente los distintos componentes del costo de producción, y así brindar la información necesaria para la toma de decisiones por parte de la administración.
En la formación profesional de los contadores se les facilitan las herramientas para poder acometer el diseño de los sistemas de costo, pero no se desarrollan habilidades para gestarlos, por tal razón resulta necesario abordar su estudio y ejercitar a los estudiantes en ese sentido. La investigación desarrollada tiene como objetivo elaborar un caso práctico que represente la aplicación de sistemas de costo y los métodos de registro asociados en condiciones cercanas a la realidad de una empresa cubana, para su utilización en la docencia.
Se desarrolla teniendo en cuenta la necesidad que tienen los estudiantes de conocer cómo se estructura un sistema de costo y su ejemplificación a través de un caso de estudio que permite proceder al registro, cálculo y análisis del costo de producción, en el marco de un sistema de costo por proceso a costos predeterminados a partir de una situación cercana a la realidad empresarial.
The cost of reflective production the efficiency in the use of the resources, the level of productivity and the organization of the production of a company. It becomes necessary the knowledge and the efficient application of the cost systems to plan, to register and to classify the different components of the production cost appropriately, and this way to offer the necessary information for the taking of decisions on the part of the administration. In the professional formation of the accountants they are facilitated the tools to be able to attack the design of the cost systems, but abilities are not developed to gestate them, for such a reason it is necessary to approach their study and to exercise the students in that sense. The developed investigation has as objective to elaborate a practical case that represents the application of cost systems and the registration methods associated under near conditions to the reality of a Cuban company, for its use in the teaching. It is developed keeping in mind the necessity that they have the students of knowing how it is structured a cost system and their exemplification through a case of study that allows to proceed to the registration, calculation and analysis of the production cost, in the mark of a cost system for process at costs predetermined starting from a near situation to the managerial reality
The cost of reflective production the efficiency in the use of the resources, the level of productivity and the organization of the production of a company. It becomes necessary the knowledge and the efficient application of the cost systems to plan, to register and to classify the different components of the production cost appropriately, and this way to offer the necessary information for the taking of decisions on the part of the administration. In the professional formation of the accountants they are facilitated the tools to be able to attack the design of the cost systems, but abilities are not developed to gestate them, for such a reason it is necessary to approach their study and to exercise the students in that sense. The developed investigation has as objective to elaborate a practical case that represents the application of cost systems and the registration methods associated under near conditions to the reality of a Cuban company, for its use in the teaching. It is developed keeping in mind the necessity that they have the students of knowing how it is structured a cost system and their exemplification through a case of study that allows to proceed to the registration, calculation and analysis of the production cost, in the mark of a cost system for process at costs predetermined starting from a near situation to the managerial reality
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Palabras clave
Sistema de Costos, Calculo de Costos