Cálculo del costo de la producción defectuosa en la UEB #4 tabaco torcido para la exportación de Báez.
Fecha
2018-06-26
Autores
Ortega Castro, Leidy
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Editor
Universidad Central "Marta Abreu" de las Villas. Facultad de Ciencias Económicas. Departamento de Contabilidad y Finanzas
Resumen
La presente investigación se realiza en la Unidad Empresarial de Base (UEB) #4
Tabaco Torcido para la Exportación de Báez, perteneciente a la Empresa de
Tabaco Torcido Villa Clara, su misión durante todos sus años de experiencia ha
sido garantizar la producción de tabaco torcido a mano para la exportación, la
misma tiene implementado un sistema de costos por proceso, presentando un flujo
productivo continuo y uniforme. El objetivo fundamental del presente Trabajo de
Diploma es calcular el costo de la producción defectuosa en la entidad empleando
la técnica de costo por proceso, así como el registro contable de dicha producción.
El sistema de costo utilizado en la entidad no permite cuantificar el costo por el
reproceso de la producción defectuosa por lo que esta investigación permitió tener
la evidencia de lo que costó este reproceso, cargando este costo al departamento
donde surgió esta producción. Para el logro de los objetivos trazados se utilizan
métodos de nivel empírico como la observación y como métodos teóricos fueron
aplicados el análisis y síntesis, el inductivo y el deductivo, y el lógico y el histórico.
También fueron empleadas diferentes técnicas para recopilar los datos tales
como: entrevistas, análisis de documentos, y la revisión manual y automatizada de
la información.
The present investigation is carried out in the Managerial Unit of Base (UEB) #4 Bent Tobacco for the Export of Báez, belonging to the Company of Bent Tobacco Villa Clara, its mission during every year of experience has been to guarantee the production of bent tobacco by hand for the export, the same one has implemented a system of costs for process, presenting a continuous and uniform productive flow. The fundamental objective of the present Work of Diploma is to calculate the faulty operating cost in the entity using the cost technique for process, as well as the countable registration of this production. The system of utilized cost in the entity doesn't allow quantifying the cost of the faulty production for what this investigation allowed to have the evidence of what cost, loading this cost to the department where this production arose. For the achievement of the objectives layouts methods of empiric level are used as the observation and I eat theoretical methods the analysis and synthesis, the inductive one and the deductive one, and the logical one and the historical one they were applied. They were also employee’s different techniques to gather the data as: you interview, analysis of documents, and the manual and automated revision of the information.
The present investigation is carried out in the Managerial Unit of Base (UEB) #4 Bent Tobacco for the Export of Báez, belonging to the Company of Bent Tobacco Villa Clara, its mission during every year of experience has been to guarantee the production of bent tobacco by hand for the export, the same one has implemented a system of costs for process, presenting a continuous and uniform productive flow. The fundamental objective of the present Work of Diploma is to calculate the faulty operating cost in the entity using the cost technique for process, as well as the countable registration of this production. The system of utilized cost in the entity doesn't allow quantifying the cost of the faulty production for what this investigation allowed to have the evidence of what cost, loading this cost to the department where this production arose. For the achievement of the objectives layouts methods of empiric level are used as the observation and I eat theoretical methods the analysis and synthesis, the inductive one and the deductive one, and the logical one and the historical one they were applied. They were also employee’s different techniques to gather the data as: you interview, analysis of documents, and the manual and automated revision of the information.
Descripción
Palabras clave
Cálculo del Costo, Sistema de Costos, Empresa de Tabaco Torcido Villa Clara