Diagnóstico del cálculo del costo de la UEB Motor Centro de Villa Clara
Archivos
Fecha
2010-06-24
Autores
Cardoso González, Elizabeth de la Caridad
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Editor
Universidad Central "Marta Abreu" de la Villas
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 dichos resultados.
El presente trabajo se realizó en la UEB Motor Centro de Villa Clara,
ubicada en Carretera Central # 208 entre B y C reparto Virginia, Santa
Clara, Villa Clara. Este trabajo se llevó a cabo en la entidad, debido a
que la misma presenta deficiencias en el cálculo de los costos, dado
fundamentalmente por no tener definido un sistema para su cálculo.
En este sentido se procede a efectuar el diagnóstico, que permitirá
conocer la situación actual que presenta el cálculo de los costos, las
deficiencias que el mismo pueda presentar, así como lograr identificar
las formas y vías más indicadas que permitan su corrección en aras
de alcanzar los objetivos previstos.
Para su consecución se realizó una amplia búsqueda bibliográfica, que
permitió arribar a conclusiones y recomendaciones para el
mejoramiento del mismo y la materialización del objetivo propuesto.
Demostrando que el cálculo de los costos en la entidad presenta
deficiencias debido a que la empresa realiza el cálculo de forma
general y no por órdenes de producción.
All costs are in definitely needed for any activity for today's economy, the costs determine the value of any product; also, the costs of doing business will determine the cost of production and service. The italiciazation of the direction of the production of products and service are extremely important, not only because it helps us become familiar with the business results, but also the efficiency of which these products and services are provided. This present job was archieved by UEB Motor Centro de Villa Clara, is located in central road # 208 between B and C, Virginia, Santa Clara, Villa Clara, Cuba. This job was completed due to the deficiencies of the labor costs. There was no budget established for the costs of production or the costs of the services. We proceeded to diagnose and become familiar with the situation in order to obtain and calculate the actual costs for the products and service provided, we were able to identify the most important ways to correct and completed the objectives that we had in mind with this project. For this research we looked for many bibliographies and many studies of how an organization works, this permitted us to arrive at our conclusion and recommendations to better materialize our objectives and future budgets. Demonstrating that the calculation of the costs in the entity presents deficiencies because the company carries out the calculation in a general way and not for production orders.
All costs are in definitely needed for any activity for today's economy, the costs determine the value of any product; also, the costs of doing business will determine the cost of production and service. The italiciazation of the direction of the production of products and service are extremely important, not only because it helps us become familiar with the business results, but also the efficiency of which these products and services are provided. This present job was archieved by UEB Motor Centro de Villa Clara, is located in central road # 208 between B and C, Virginia, Santa Clara, Villa Clara, Cuba. This job was completed due to the deficiencies of the labor costs. There was no budget established for the costs of production or the costs of the services. We proceeded to diagnose and become familiar with the situation in order to obtain and calculate the actual costs for the products and service provided, we were able to identify the most important ways to correct and completed the objectives that we had in mind with this project. For this research we looked for many bibliographies and many studies of how an organization works, this permitted us to arrive at our conclusion and recommendations to better materialize our objectives and future budgets. Demonstrating that the calculation of the costs in the entity presents deficiencies because the company carries out the calculation in a general way and not for production orders.
Descripción
Palabras clave
Calculo de Costos, Gastos, Gestión, UEB Motor Centro, Villa Clara