Perfeccionamiento de la ficha de costo del producto carne vacuna en la UEB Pacho Pérez de la empresa pecuaria Macún
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Fecha
2010-06-24
Autores
Martínez Espino, Iris
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Universidad Central "Marta Abreu" de la Villas
Resumen
El presente trabajo de diploma fue realizado en la Empresa Pecuaria Macún ubicada en
la calle Céspedes # 164 e/ Clara Bartón y Padre Varela en el municipio de Sagua la
Grande en la provincia de Villa Clara, perteneciente al Ministerio de la Agricultura,
teniendo como objetivo fundamental el perfeccionamiento de la ficha de costo de uno de
los productos que allí se comercializan. El hecho de hacerlo en esta empresa no limita
que sus resultados tengan alcance y aplicación nacional.
La principal estrategia de la investigación es el recálculo de la ficha de costo del producto carne vacuna en la Unidad Empresarial de Base Pancho Pérez de esta entidad, a partir de las normas de consumo, precios actualizados y los gastos socialmente necesarios en todo el proceso productivo.
El resultado final del trabajo, basado en perfeccionar la ficha de costo del producto carne vacuna a partir de los datos utilizados en la misma y los obtenidos por la entidad que fueron reflejados en sus informes económicos, determinando así una actualización
inmediata de los precios de las materias primas que se involucran en la comercialización de este producto. De esta forma se refleja la situación actual de la empresa desde el punto de vista contable atendiendo a la necesidad del perfeccionamiento de la ficha de costo para la fijación de los precios.
En el mismo se realizó un trabajo teórico de los principales aspectos que se ajustan a los temas tratados posteriormente; seguido de esto se describe la situación económica de la empresa y finalmente la materialización del objetivo propuesto.
The present diploma work was carried out in the Cattle Company Macún located in the street Grasses #164 and / Clara Bartón and Padre Varela her in the municipality of Sagua the Big one in the county of Villa Clara, belonging to the Ministry of the Agriculture, having as fundamental objective the improvement of the cost record of one of the products that there are marketed. The fact of making it in this company doesn't limit that its results have reach and national application. The main strategy of the investigation is the recalculo of the record of cost of the product bovine meat in the Managerial Unit of Base Pancho Pérez of this entity, starting from the consumption norms, up-to-date prices and the socially necessary expenses in the whole productive process. The final result of the work, to perfect the record of cost of the product bovine meat starting from the data used in the same one and those obtained by the entity that you/they were reflected in their economic reports, determining this way an immediate upgrade of the prices of the matters cousins that you/they are involved in the commercialization of this product. This way he/she is reflected the current situation of the company from the countable point of view assisting to the necessity of the improvement of the cost record for the fixation of the prices. In the same one he/she was carried out a theoretical work of the main aspects that you/they are adjusted to the topics tried later on; followed by this the economic situation of the company is described and finally the materialization of the proposed objective.
The present diploma work was carried out in the Cattle Company Macún located in the street Grasses #164 and / Clara Bartón and Padre Varela her in the municipality of Sagua the Big one in the county of Villa Clara, belonging to the Ministry of the Agriculture, having as fundamental objective the improvement of the cost record of one of the products that there are marketed. The fact of making it in this company doesn't limit that its results have reach and national application. The main strategy of the investigation is the recalculo of the record of cost of the product bovine meat in the Managerial Unit of Base Pancho Pérez of this entity, starting from the consumption norms, up-to-date prices and the socially necessary expenses in the whole productive process. The final result of the work, to perfect the record of cost of the product bovine meat starting from the data used in the same one and those obtained by the entity that you/they were reflected in their economic reports, determining this way an immediate upgrade of the prices of the matters cousins that you/they are involved in the commercialization of this product. This way he/she is reflected the current situation of the company from the countable point of view assisting to the necessity of the improvement of the cost record for the fixation of the prices. In the same one he/she was carried out a theoretical work of the main aspects that you/they are adjusted to the topics tried later on; followed by this the economic situation of the company is described and finally the materialization of the proposed objective.
Descripción
Palabras clave
Perfeccionamiento Empresarial, Fichas de Costo, Empresa Pecuaria Macún, Sagua la Grande