Propuesta de cálculo de los costos en la UEB batalla de Santa Clara, de la EMI Comandante Ernesto Ché Guevara
Fecha
2019-06-25
Autores
Orrantia León, Gabriela
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Editor
Universidad Central "Marta Abreu" de las Villas. Facultad de Ciencias Económicas. Departamento de Contabilidad y Finanzas
Resumen
Los costos son imprescindibles para cualquier actividad económica, ya que estos
determinan el valor del producto, así como los gastos incurridos en la realización
de una mercancía o en la prestación de un servicio. Su utilidad en la gestión y
dirección de la producción de bienes o servicios es de singular importancia, ya
que no sólo es necesario conocer los resultados generales, sino también la
eficiencia con que se logran los mismos.
El presente trabajo se realizó en la UEB Batalla de Santa Clara perteneciente a la
EMI Comandante Ernesto Ché Guevara, la que ha presentado desde su
constitución dificultades para el cálculo del costo de cada orden de trabajo,
debido a que de los tres elementos del costo solo recoge los materiales directos.
Esta situación influye en la utilización del costo como instrumento normativo y
evaluador de la gestión de la empresa, al no contar con el costo de cada orden de
trabajo influyendo además el cálculo del costo unitario imprescindible, tanto para
la valoración y control de las producciones, como para el análisis de los
resultados y la eficiencia con que opera la entidad.
Luego de una amplia búsqueda bibliográfica, que constituye el cuerpo del
Capítulo 1, se procede a presentar una descripción de la UEB, su proceso
productivo y el procedimiento para el cálculo de los costos, siendo este el Capítulo
2, dando paso a un Capítulo 3 en el que se muestra la propuesta del cálculo y
registro de los costos mediante el costeo normal.
The costs are essential for any economic activity, since these determine the value of the product, as well as the expenses incurred in the realization of a merchandise or in the provision of a service. Its usefulness in the management and direction of the production of goods or services is of singular importance, since it is not only necessary to know the general results, but also the efficiency with which they are achieved. The present work was carried out in the UEB Batalla de Santa Clara belonging to the EMI Commander Ernesto Ché Guevara, which has presented difficulties since its constitution for calculating the cost of each work order, because of the three elements of the cost only collects the direct materials. This situation influences the use of cost as a regulatory instrument and evaluator of the management of the company, not having the cost of each work order also influencing the calculation of the unit cost essential, both for the valuation and control of production, as for the analysis of the results and the efficiency with which the entity operates. After a broad bibliographic search, which is the body of Chapter 1, we proceed to present a description of the UEB, its production process and the procedure for calculating costs, this being Chapter 2, giving way to a Chapter 3 which shows the proposal of the calculation and recording of costs through normal costing.
The costs are essential for any economic activity, since these determine the value of the product, as well as the expenses incurred in the realization of a merchandise or in the provision of a service. Its usefulness in the management and direction of the production of goods or services is of singular importance, since it is not only necessary to know the general results, but also the efficiency with which they are achieved. The present work was carried out in the UEB Batalla de Santa Clara belonging to the EMI Commander Ernesto Ché Guevara, which has presented difficulties since its constitution for calculating the cost of each work order, because of the three elements of the cost only collects the direct materials. This situation influences the use of cost as a regulatory instrument and evaluator of the management of the company, not having the cost of each work order also influencing the calculation of the unit cost essential, both for the valuation and control of production, as for the analysis of the results and the efficiency with which the entity operates. After a broad bibliographic search, which is the body of Chapter 1, we proceed to present a description of the UEB, its production process and the procedure for calculating costs, this being Chapter 2, giving way to a Chapter 3 which shows the proposal of the calculation and recording of costs through normal costing.
Descripción
Palabras clave
Cálculo de los Costos, Gestión Empresarial, Proceso de Producción