Perfeccionamiento de la Ficha de Costo del Proyecto de Saneamiento Ambiental en la Agencia Medio Ambiente - Ayuda a la Navegación de la Empresa Geocuba VC-SS
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Fecha
2013-06-24
Autores
Barreto Oliver, Maidelys
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El conocimiento de los costos constituye un elemento indispensable en cualquier sistema de dirección económica asegurando el papel del costo en la planificación económica del país y fundamentalmente en la correcta dirección de las empresas mediante mecanismos ágiles que permitan su cálculo con un grado elevado de confiabilidad. El costo tiene que ser por tanto, un medidor del aprovechamiento de los recursos materiales, laborales y financieros en el proceso de producción, reflejando el efecto de las desviaciones respecto a lo previsto y permitiendo asegurar la correcta planificación de los recursos materiales y humanos.
El presente trabajo de investigación se desarrolló en la Agencia Medio Ambiente-Ayuda a la Navegación perteneciente a la Empresa Geocuba VC-SS, situada en la Carretera Central No. 58 esquina a Toscano, municipio Santa Clara, provincia Villa Clara, perteneciente al Grupo Empresarial GEOCUBA, el objetivo del estudio es perfeccionar la Ficha de Costo de los proyectos de Saneamiento Ambiental aportando una solución a la problemática planteada.
Para alcanzar este objetivo fue necesario la realización una profunda y amplia búsqueda bibliográfica consultas a expertos y análisis de documentos. Se tuvieron en cuenta las diferentes Resoluciones y demás documentos legales que rigen la actividad contable y de formación de precios en Cuba y su aplicación en entidades estatales lo que permitió arribar a conclusiones y recomendaciones de gran utilidad para la empresa.
The knowledge of the costs constituye an indispensable element in any system of address cheap to run assuring the cost's paper for the cost-reducing planning of the country and fundamentally in the correct address of the companies by means of agile mechanisms that they enable your calculation with a degree raised of reliability. The cost has to be therefore, a meter of the use of the material, labor and financial resources in the process of production, reflecting the effect of the deviations in relation to it foreseen and allowing to assure the correct planning of the material and human resources. The present fact-finding work perteneciente developed at The Half Ambient agency Help to Navigation to the Empresa Geocuba VC SS, placed at the central Road No. 587 corner to toscano, municipality St. Clara, province Definite Villa, perteneciente to the Entrepreneurial Group GEOCUBA, the objective of the study you are to make perfect Costo's fiche of Environmental Saneamiento's Projects contributing a solution to the presented problems. The realization was necessary in order to attain this objective a deep and ample bibliographic quest you consult experts and documentary analysis. The different Resolutions and the rest of the legal documents that govern the countable and formation activity of prices in Cuba and your application at state-owned entities had in account what you allowed arriving to conclusions and recommendations of great benefit for the company themselves.
The knowledge of the costs constituye an indispensable element in any system of address cheap to run assuring the cost's paper for the cost-reducing planning of the country and fundamentally in the correct address of the companies by means of agile mechanisms that they enable your calculation with a degree raised of reliability. The cost has to be therefore, a meter of the use of the material, labor and financial resources in the process of production, reflecting the effect of the deviations in relation to it foreseen and allowing to assure the correct planning of the material and human resources. The present fact-finding work perteneciente developed at The Half Ambient agency Help to Navigation to the Empresa Geocuba VC SS, placed at the central Road No. 587 corner to toscano, municipality St. Clara, province Definite Villa, perteneciente to the Entrepreneurial Group GEOCUBA, the objective of the study you are to make perfect Costo's fiche of Environmental Saneamiento's Projects contributing a solution to the presented problems. The realization was necessary in order to attain this objective a deep and ample bibliographic quest you consult experts and documentary analysis. The different Resolutions and the rest of the legal documents that govern the countable and formation activity of prices in Cuba and your application at state-owned entities had in account what you allowed arriving to conclusions and recommendations of great benefit for the company themselves.
Descripción
Palabras clave
Perfeccionamiento Empresarial, Fichas de Costo, Saneamiento Ambiental