Cálculo de la Ficha de Costo Predeterminada del Producto fundamental IFA G-1 en condiciones del CBQ
Fecha
2008-07-24
Autores
Berta Cantero, Daniurkis
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Editor
Universidad Central “Marta Abreu” de Las Villas
Resumen
Con el firme propósito de fortalecer la economía, nuestro país se ha inmerso
en una serie de inversiones relacionadas con el mundo de las
investigaciones y las ciencias farmacológicas y químicas. Uno de los centros
que se vieron inaugurados en los últimos años , para estos fines, es el Centro
de Bioactivos Químicos (CBQ) de la Universidad Central de Las Villas,
institución dedicada a la investigación, producción y comercialización de
sustancias químicas que presentan actividad biológica (bioactivos).
En el presente trabajo de tesis se pretende realizar el cálculo del costo de
producción del Ingrediente Farmacéutico Activo (IFA) G-1 a partir de la
elaboración de la ficha de costo, ya que el método existente en el centro no
permite determinar los costos reales que se incurren en la fabricación de dicho
producto, dificultando la toma de decisiones de la administración. Para
alcanzar este objetivo fue necesario realizar la revisión bibliográfica, la consulta
a expertos y el análisis de documentos. Se tuvieron en cuenta los diferentes
normativos, resoluciones y demás documentos legales que rigen la actividad
contable en Cuba y su aplicación a entidades estatales.
El estudio realizado propone la Ficha de Costo Predeterminada de la
producción del IFA G-1, basado en el proceso productivo y en las condiciones
actuales del CBQ. Y con ello dar solución a la problemática planteada.
With the firm purpose of strengthening the economy, our country has involved in a series of investments related with the world of the pharmacological and chemical sciences. One of the centers that were inaugurated in the last years, for these ends, is the Center of Chemical Bioactive (CBQ) of the Central University of The Villages, institution dedicated to the investigation, production and commercialization of chemical substances that present biological activity (bioactive). Presently thesis work seeks to be carried out the calculation of the cost of production of the Active Pharmaceutical Ingredient (IFA) G-1 starting from the elaboration of the cost record, since the existent method in the center doesn't allow to determine the real costs that are incurred in the production of this product, hindering the taking of decisions of the administration. To reach this objective it was necessary to carry out the bibliographical revision, the consultation to experts and the analysis of documents. They were kept in mind the different ones normative, resolutions and other legal documents that govern the countable activity in Cuba and their application to state entities. The carried out study proposes the Predetermined Cost Record of the production of the IFA G-1, based on the productive process and under the current conditions of the CBQ and with it to give solution to the outlined problem.
With the firm purpose of strengthening the economy, our country has involved in a series of investments related with the world of the pharmacological and chemical sciences. One of the centers that were inaugurated in the last years, for these ends, is the Center of Chemical Bioactive (CBQ) of the Central University of The Villages, institution dedicated to the investigation, production and commercialization of chemical substances that present biological activity (bioactive). Presently thesis work seeks to be carried out the calculation of the cost of production of the Active Pharmaceutical Ingredient (IFA) G-1 starting from the elaboration of the cost record, since the existent method in the center doesn't allow to determine the real costs that are incurred in the production of this product, hindering the taking of decisions of the administration. To reach this objective it was necessary to carry out the bibliographical revision, the consultation to experts and the analysis of documents. They were kept in mind the different ones normative, resolutions and other legal documents that govern the countable activity in Cuba and their application to state entities. The carried out study proposes the Predetermined Cost Record of the production of the IFA G-1, based on the productive process and under the current conditions of the CBQ and with it to give solution to the outlined problem.
Descripción
Palabras clave
Contabilidad de Costos, Costo de Producción, Ficha de Costo, Centro de Bioactivos Químicos (CBQ)