Procedimiento para el cálculo de los costos por órdenes de producción a través del sistema informático en la empresa de bujías Neftalí Martínez
Archivos
Fecha
2018-06-11
Autores
Florido Larrondo, Anniel Amed
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Central "Marta Abreu" de las Villas. Facultad de Ciencias Económicas. Departamento de Contabilidad y Finanzas
Resumen
La presente investigación se realizó en la Empresa de Bujías Neftalí Martínez, la misma se encuentra ubicada en el km 1 de la carretera Sagua a Santa Clara en el Municipio de Sagua la Grande, provincia Villa Clara. Esta empresa posee resultados favorables en su gestión económica y productiva, gracias al esfuerzo de sus trabajadores y dirigentes. La investigación surge por la inquietud existente en el departamento de contabilidad acerca de la situación actual y las limitaciones que presenta el no tener elaborados los procedimientos teóricos que sirvan de guía para la utilización del sistema automatizado elaborado para el cálculo del costo por órdenes de las producciones de cada mes y el correspondiente ajuste entre el costo real y el predeterminado. Para la realización de la investigación se ha estructurado el trabajo en tres capítulos, en el primero de ellos se realiza un recorrido a través de la bibliografía relacionada con el tema para que sirva de base y soporte teórico para la investigación, partiendo desde el estudio de forma general de los costos hasta llegar a los conceptos de costos por órdenes , el segundo capítulo está compuesto por la caracterización de la Empresa donde se realiza la investigación y la actual situación del cálculo de los costos por órdenes de producción y por último en el tercer capítulo contiene la propuesta de los procedimientos a seguir para el cálculo de los costos por órdenes de todas sus producciones y la determinación del ajuste al costo
The present investigation was carried out in the company of Bujías Neftalí Martínez, it is located at km 1 of the Sagua to Santa Clara road in the municipality of Sagua la Grande, Villa Clara province. This company has favorable results in its economic and productive management, thanks to the efforts of its workers and leaders. The investigation arises from the concern in the accounting department about the current situation and the limitations of not having elaborated the theoretical procedures that serve as a guide for the use of the automated system developed for the calculation of the cost by production orders. of each month and the corresponding adjustment between the real and the predetermined cost. To carry out the research work has been structured into three chapters, the first of them is a journey through the literature related to the subject to serve as a basis and theoretical support for research, starting from the study of general form of the costs until arriving at the concepts of costs by orders, the second chapter is composed by the characterization of the Company where the investigation is carried out and the current situation of the calculation of the costs by production orders and finally in the third chapter contains the proposal of the procedures to follow for the calculation of the costs by orders of all its productions and the determination of the adjustment to the cost
The present investigation was carried out in the company of Bujías Neftalí Martínez, it is located at km 1 of the Sagua to Santa Clara road in the municipality of Sagua la Grande, Villa Clara province. This company has favorable results in its economic and productive management, thanks to the efforts of its workers and leaders. The investigation arises from the concern in the accounting department about the current situation and the limitations of not having elaborated the theoretical procedures that serve as a guide for the use of the automated system developed for the calculation of the cost by production orders. of each month and the corresponding adjustment between the real and the predetermined cost. To carry out the research work has been structured into three chapters, the first of them is a journey through the literature related to the subject to serve as a basis and theoretical support for research, starting from the study of general form of the costs until arriving at the concepts of costs by orders, the second chapter is composed by the characterization of the Company where the investigation is carried out and the current situation of the calculation of the costs by production orders and finally in the third chapter contains the proposal of the procedures to follow for the calculation of the costs by orders of all its productions and the determination of the adjustment to the cost
Descripción
Palabras clave
Cálculo de Costos, Contabilidad de Costos, Proceso de Producción