Elaboración de la ficha de costo planificada de la adición puzolánica arcilla calcinada-caliza (LC2), en Empresa de Cemento Siguaney
Fecha
2018-06
Autores
Vega Espinosa, Dasiel Ernesto
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Editor
Universidad Central “Marta Abreu” de Las Villas. Facultad de Construcciones. Departamento de Ingeniería Civil.
Resumen
La presente investigación se desarrolla en el marco del proyecto internacional “Cemento de bajo carbono”, LC3, ejecutado conjuntamente por el Centro de Investigación y Desarrollo de Estructuras y Materiales (CIDEM) de la Universidad Central “Marta Abreu” de Las Villas, la Universidad Politécnica Federal EPFL, Lausana, Suiza, y varios institutos tecnológicos de la India. En la misma se elabora la ficha de costo planificada de la adición puzolánica LC2, que ha de producirse en la Empresa de Cemento Siguaney en el mes de julio del presente. La ficha de costo planificada sirve de herramienta para la formación del precio del material y proporciona la base para comparar la ejecución real del costo de producción con posterioridad a la prueba industrial. Con ello es posible corregir desviaciones inesperadas en las partidas del costo más afectadas y contribuir al perfeccionamiento continuo de la empresa en materia de eficiencia productiva. La revisión teórico-conceptual desarrollada en el marco de la investigación posibilitó la determinación de los elementos del costo que deben ser invariantes en la ficha de costo, así como los métodos para su adecuada estimación. Se emplean las resoluciones dictadas por el Ministerio de Finanzas y Precios en lo concerniente a la formación de precios, así como la Resolución Conjunta 1/2005, del MEP y el MFP. Los resultados arrojan un costo razonablemente aceptable para el producto LC2, lo cual permite sugerir su futura utilización en la producción local de materiales y otros tipos de producciones.
This research is developed within the framework of the international project "Low carbon cement", LC3, carried out jointly by the Center for Research and Development of Structures and Materials (CIDEM) of the Central University "Marta Abreu" of Las Villas, the Polytechnical Federal University of Lausanne, EPFL, and several technological institutes of India. In it, the planned cost sheet of the pozzolanic addition LC2 is prepared, which must be produced in the Siguaney Cement Company in the month of July of this year. The planned cost sheet serves as a tool for price formation of the material and provides the basis for comparing the real execution of the production cost after the industrial trial. With this, it is possible to correct unexpected deviations in the most affected cost items and contribute to the continuous improvement of the company in terms of productive efficiency. The theoretical-conceptual review developed in the framework of the research made possible to determine the cost elements that should be invariant in the cost sheet, as well as the methods for their proper estimation. Legislation issued by the Ministry of Finance and Prices is used in relation to price formation, as well as Joint Resolution 1 /2005, of the MEP and the MFP. The results show a reasonably acceptable cost for the LC2 product, which suggests its future use in the local production of materials and other types of productions.
This research is developed within the framework of the international project "Low carbon cement", LC3, carried out jointly by the Center for Research and Development of Structures and Materials (CIDEM) of the Central University "Marta Abreu" of Las Villas, the Polytechnical Federal University of Lausanne, EPFL, and several technological institutes of India. In it, the planned cost sheet of the pozzolanic addition LC2 is prepared, which must be produced in the Siguaney Cement Company in the month of July of this year. The planned cost sheet serves as a tool for price formation of the material and provides the basis for comparing the real execution of the production cost after the industrial trial. With this, it is possible to correct unexpected deviations in the most affected cost items and contribute to the continuous improvement of the company in terms of productive efficiency. The theoretical-conceptual review developed in the framework of the research made possible to determine the cost elements that should be invariant in the cost sheet, as well as the methods for their proper estimation. Legislation issued by the Ministry of Finance and Prices is used in relation to price formation, as well as Joint Resolution 1 /2005, of the MEP and the MFP. The results show a reasonably acceptable cost for the LC2 product, which suggests its future use in the local production of materials and other types of productions.
Descripción
Palabras clave
Cemento Bajo Carbono (LC3), Adición Puzolánica LC2, Costo, Arcillas Calcinadas