Perfeccionamiento del cálculo del costo de los servicios de la gerencia Servicios Tecnológicos Ingenieros de Copextel Villa Clara
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Lorenzo Soca, Yanisley
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Universidad Central "Marta Abreu" de la Villas
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El presente trabajo de diploma se realizó en la gerencia Servicios Tecnológicos Ingenieros, perteneciente a la empresa Copextel División Villa Clara, sita en prolongación de Martha Abreu y Plaza de la Revolución en la localidad de Santa Clara que pertenece al Ministerio de la Informática y las Comunicaciones. La gerencia desarrolla las funciones de planificación, aseguramiento y control económico financiero, compras, instalación, garantía y post garantía de los proyectos, soluciones y servicios especializados que agrupa las actividades relacionadas con clima centralizado y de expansión directa, gastronomía, lavandería, audio y luces y las ventas puntuales asociadas a estas tecnologías.
En la gerencia Servicios Tecnológicos Ingenieros no se cuenta con herramientas apropiadas que brinden una exacta y oportuna información de los costos, lo cual no permite conocer la situación real de los costos hasta que finalice el periodo contable, los costos indirectos de producción de la gerencia se analizan de forma global y no por los centros de costos en que estos incurren realmente, por lo que el objetivo general de la investigación es perfeccionar el cálculo del costo de los servicios.
El desarrollo de este trabajo de diploma se ha estructurado en tres capítulos, el primer capítulo contendrá un marco teórico referencial que fundamente el problema de la investigación, un segundo capítulo en el que se caracterizará la gerencia objeto de estudio y el flujo de los servicios en ella prestados y un tercer capítulo en el cual se fundamentará la propuesta del perfeccionamiento del cálculo del costo de los servicios en la gerencia.
The present Mayor Paper was made in the Engineering Technology Services Management of Copextel Villa Clara Division, located on Martha Abreu and Revolution Square Street, in Santa Clara City. It is concerned to Informatics and Communication Ministry. This management group unrolls planning, securing and financial economic control, purchases, installations, guaranties and post guaranties projects, solutions and specialized services that group activities related to centralized climate and direct expansion, gastronomy, laundry, audio and light and also the punctual sells related to these technologies. The Engineering Technology Services Management it is not provided with appropriated tools to give an exact and punctual information of costs, what do not allow to know the real situation of costs until the counted period is finished. The indirect costs of production are analyzed in a global way and not taking into account the cost centers where they actually operate, that is why the general aim of this research is to improve the service cost calculations. The development of this Mayor Paper has been structured in three chapters. The first one is about a theoretical view to support the problem of this work. The second chapter will characterize the management group which is the object of this investigation and also the flow of all offered services. The last chapter will be concerned about the proposal of improvement in cost calculations from this management group.
The present Mayor Paper was made in the Engineering Technology Services Management of Copextel Villa Clara Division, located on Martha Abreu and Revolution Square Street, in Santa Clara City. It is concerned to Informatics and Communication Ministry. This management group unrolls planning, securing and financial economic control, purchases, installations, guaranties and post guaranties projects, solutions and specialized services that group activities related to centralized climate and direct expansion, gastronomy, laundry, audio and light and also the punctual sells related to these technologies. The Engineering Technology Services Management it is not provided with appropriated tools to give an exact and punctual information of costs, what do not allow to know the real situation of costs until the counted period is finished. The indirect costs of production are analyzed in a global way and not taking into account the cost centers where they actually operate, that is why the general aim of this research is to improve the service cost calculations. The development of this Mayor Paper has been structured in three chapters. The first one is about a theoretical view to support the problem of this work. The second chapter will characterize the management group which is the object of this investigation and also the flow of all offered services. The last chapter will be concerned about the proposal of improvement in cost calculations from this management group.