Determinación de la Ficha de Costo de los productos Pizza y Galleta de la Panadería Dulcería DOÑANELI
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Fecha
2012-06-24
Autores
Ortiz Rodríguez, Maiko
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
Este trabajo se realizó en la Empresa “Panadería Dulcería DOÑANELI”, la cual tiene
como objetivo perfeccionar las fichas de costo para las diferentes producciones del
grupo industrial.
Esta investigación se estructura en tres capítulos, en el primer capítulo se aborda el
marco teórico con relación al costo, en el segundo se hace referencia a las
características de la empresa donde se realizó el estudio y se describen las
particularidades del cálculo del costo. En el capítulo tercero se detalla el
procedimiento utilizado para confeccionar las nuevas fichas de costo para el
perfeccionamiento del sistema. Se tuvieron en cuenta para la realización de este
trabajo las diferentes Normativas, Resoluciones y demás documentos legales que
rigen la actividad contable y de formación de precios en Cuba.
This work was carried out in the Company "Bakery Candy store Mrs. Neli", which has as objective to perfect the cost records for the different productions of the industrial group. This investigation is structured in three chapters, in the first chapter the theoretical mark is approached with relationship at the cost, in the second reference is made to the characteristics of the company where he/she was carried out the study and the particularities of the calculation of the cost are described. In the chapter third the procedure is detailed used to make the new cost records for the improvement of the system. They were kept in mind for the realization of this work the different ones Normative, Resolutions and other legal documents that govern the countable activity and of formation of prices in Cuba.
This work was carried out in the Company "Bakery Candy store Mrs. Neli", which has as objective to perfect the cost records for the different productions of the industrial group. This investigation is structured in three chapters, in the first chapter the theoretical mark is approached with relationship at the cost, in the second reference is made to the characteristics of the company where he/she was carried out the study and the particularities of the calculation of the cost are described. In the chapter third the procedure is detailed used to make the new cost records for the improvement of the system. They were kept in mind for the realization of this work the different ones Normative, Resolutions and other legal documents that govern the countable activity and of formation of prices in Cuba.
Descripción
Palabras clave
Fichas de Costo, Perfeccionamiento Empresarial, Producción Empresarial