Diagnóstico del costo de mantenimiento de la Empresa de Producciones Electromecánicas
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Fecha
2010-06-24
Autores
Ordóñez Miranda, Amaury
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El costo es la expresión monetaria de los gastos incurrido en la producción y realización de una mercancía o en la prestación de un servicio. Su utilidad en la gestión y dirección de la producción es de gran importancia para conocer sus resultados generales y la eficiencia. La presente investigación ha sido realizada en la Empresa de Producciones Electromecánicas a petición de la dirección contable por la necesidad de diagnosticar la situación que presenta el cálculo del costo de mantenimiento en aras de lograr una mayor confiabilidad y eficiencia de sus operaciones.
Para alcanzar este objetivo fue necesaria la revisión de documentos, entrevistas con el personal de experiencia en la actividad de mantenimiento, visitas a áreas dentro de la misma entidad, además de considerarse la organización del área de mantenimiento.
El trabajo se centra en el diagnostico de los centros de costo correspondiente al mantenimiento e identificando los problemas asociados al costo de mantenimiento.
The cost is the monetary expression of the expenses incurred in the production and realization of a merchandise or in the benefit of a service. Their utility in the administration and address of the production is of great importance to know its general results and the efficiency. The present investigation has been carried out in the Company of Electromechanical Productions at the request of the countable address for the necessity of diagnosing the situation that presents the calculation of the maintenance cost for the sake of achieving a bigger dependability and efficiency of its operations. To reach this objective it was necessary the revision of documents, interviews with the personnel of experience in the maintenance activity, visits to areas inside the same entity, besides being considered the organization of the maintenance area. The work is centered in the diagnose of the cost centers corresponding to the maintenance and identifying the problems associated to the maintenance cost.
The cost is the monetary expression of the expenses incurred in the production and realization of a merchandise or in the benefit of a service. Their utility in the administration and address of the production is of great importance to know its general results and the efficiency. The present investigation has been carried out in the Company of Electromechanical Productions at the request of the countable address for the necessity of diagnosing the situation that presents the calculation of the maintenance cost for the sake of achieving a bigger dependability and efficiency of its operations. To reach this objective it was necessary the revision of documents, interviews with the personnel of experience in the maintenance activity, visits to areas inside the same entity, besides being considered the organization of the maintenance area. The work is centered in the diagnose of the cost centers corresponding to the maintenance and identifying the problems associated to the maintenance cost.
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Palabras clave
Calculo de Costos, Mantenimiento, Empresa de Producciones Electromecánicas, Gastos