Perfeccionamiento de la Ficha de Costo en función del presupuesto del Ron Refino 32GL 1x12 700ml Bot. Retorno en la UEB Embotelladora “Oscar Víctor Carvajal” de Calabazar de Sagua
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Fecha
2014-06-24
Autores
Pedraza Blanco, Dayana
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La presente investigación titulada “Perfeccionamiento de la Ficha de Costo en función del presupuesto del Ron Refino 32GL 1x12 700ml Bot. Retorno en la UEB Embotelladora Oscar Víctor Carvajal de Calabazar de Sagua”, se realizó con el objetivo de perfeccionar la ficha de costo del producto Ron Refino 32GL 1x12 700ml Bot. Retorno y a partir de la misma elaborar un presupuesto de gastoque sirva de base para el mejoramiento de la eficiencia en el uso de los recursos. Dicho trabajo cuenta con tres capítulos, el primero aborda el marco teórico referencial sobre los sistemas de costo y el presupuesto, el segundo se concentra en la caracterización de la entidad objeto de estudio y el diagnóstico del cálculo, y por último se realiza el cálculo de los elementos que conforman la ficha de costo para llegar a esta y se determinan los elementos que conforman los presupuestos de gastos para las producciones de ron, lo cual le ofrece a la empresa una herramienta para la planificación de los costos. Como resultado de la investigación se espera que la empresa utilice los presupuestos de gastos como herramienta de dirección.
The present titled investigation "Improvement of the Record of Cost in function of the budget of the Rum Refines 32GL 1x12 700ml Bot. I return in the Bottling UEB Oscar Victor Carvajal of Calabazar of Sagua", he/she was carried out with the objective of perfecting the record of cost of the product Rum I Refine 32GL 1x12 700ml Bot. I return and starting from the same one to elaborate an expense budget that serves as base for the improvement of the efficiency in the use of the resources. This work has three chapters, the first one approaches the mark theoretical it indexes on the cost systems and the budget, the second he/she concentrates on the characterization of the entity study object and the diagnosis of the calculation, and lastly he/she is carried out the calculation of the elements that you/they conform the cost record to arrive to this and the elements are determined that conform the budgets of expenses for the productions of rum, that which offers to the company a tool for the planning of the costs. As a result of the investigation it is expected that the company uses the budgets of expenses like address tool.
The present titled investigation "Improvement of the Record of Cost in function of the budget of the Rum Refines 32GL 1x12 700ml Bot. I return in the Bottling UEB Oscar Victor Carvajal of Calabazar of Sagua", he/she was carried out with the objective of perfecting the record of cost of the product Rum I Refine 32GL 1x12 700ml Bot. I return and starting from the same one to elaborate an expense budget that serves as base for the improvement of the efficiency in the use of the resources. This work has three chapters, the first one approaches the mark theoretical it indexes on the cost systems and the budget, the second he/she concentrates on the characterization of the entity study object and the diagnosis of the calculation, and lastly he/she is carried out the calculation of the elements that you/they conform the cost record to arrive to this and the elements are determined that conform the budgets of expenses for the productions of rum, that which offers to the company a tool for the planning of the costs. As a result of the investigation it is expected that the company uses the budgets of expenses like address tool.
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Palabras clave
Fichas de Costo, Perfeccionamiento Empresarial, Ron