Cálculo de los costos de producción en el Instituto de Biotecnología de las Plantas
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Fecha
2013-06-24
Autores
Camacho Damas, Geidy
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La tecnología de micropropagación es la principal aplicación que forma parte de la
modernización de la agricultura como una nueva fase de desarrollo en los cultivos,
adquiriendo rápidamente popularidad y aceptación. Es por ello que su producción se ha
extendido e incrementado en la mayoría de los países de Latinoamérica.
La embriogénesis somática es un sistema de regeneración de plantas sobre la base del
cultivo de tejidos con un alto coeficiente de multiplicación, su uso podría ser una
alternativa para solucionar la propagación de plantas al aumentar los niveles de
producción.
Entonces, es necesario conocer el costo real de las producciones obtenidas con la
mayor exactitud y rapidez, así como brindarle a la gerencia una base de comparación
adecuada para poder exponer dónde están las principales desviaciones, e indagar y
explicar a partir de aquí las causas que las motivaron.
Este trabajo se realizó en el Instituto de Biotecnología de las Plantas (IBP),
perteneciente a la Universidad Central “Marta Abreu’’ de Las Villas, con la finalidad de
establecer los pasos necesarios para el cálculo y registro de los costos de producción
en el IBP bajo la tecnología de embriogénesis somática.
Para el cumplimiento de nuestro objetivo se realizó una amplia búsqueda bibliográfica,
así como también un estudio de las características de la entidad, las cuales aportaron
la base para el desarrollo de la investigación, proporcionando elementos importantes
para la formulación del diagnóstico. Finalmente se arribaron a conclusiones y
recomendaciones derivadas de la investigación realizada con resultados satisfactorios.
The technology of micropropagation is the principal application that is a part of the modernization of agriculture like a new phase of development in cultivations, acquiring rapidly popularity and acceptance. That’s why his production has extended and incremented in the majority of the countries of Latin America Somatic embryogenesis is a system of regeneration of plants on the base of the cultivation of textiles, with a tall coefficient of multiplication, his use would be able to be an alternative to solve the propagation of plants when the levels in production would increase. Then, it is necessary to know the real cost of productions obtained with bigger exactness and quickness, as well as offering the management a base of adequate comparison to be able to expose where the principal deviations are, and investigate and explain departing from here the cause that motivated them. This work comes true at Biotecnología's Institute of plants (BIP), belonging to the Central University Marta Abreu ' of Las Villas, with the purpose to establish the necessary steps for calculation and register of production costs in the BIP under the somatic embryogenesis technology. An enlarge bibliographic quest came true for the fulfillment of our objective, as well as a study of the characteristics of the entity, which contributed investigation's developmental base, providing important elements for the formulation of the diagnosis. Finally they come near to conclusions and recommendations derived from the investigation accomplished with satisfactory results.
The technology of micropropagation is the principal application that is a part of the modernization of agriculture like a new phase of development in cultivations, acquiring rapidly popularity and acceptance. That’s why his production has extended and incremented in the majority of the countries of Latin America Somatic embryogenesis is a system of regeneration of plants on the base of the cultivation of textiles, with a tall coefficient of multiplication, his use would be able to be an alternative to solve the propagation of plants when the levels in production would increase. Then, it is necessary to know the real cost of productions obtained with bigger exactness and quickness, as well as offering the management a base of adequate comparison to be able to expose where the principal deviations are, and investigate and explain departing from here the cause that motivated them. This work comes true at Biotecnología's Institute of plants (BIP), belonging to the Central University Marta Abreu ' of Las Villas, with the purpose to establish the necessary steps for calculation and register of production costs in the BIP under the somatic embryogenesis technology. An enlarge bibliographic quest came true for the fulfillment of our objective, as well as a study of the characteristics of the entity, which contributed investigation's developmental base, providing important elements for the formulation of the diagnosis. Finally they come near to conclusions and recommendations derived from the investigation accomplished with satisfactory results.
Descripción
Palabras clave
Calculo de Costos, Producción