Implementación del procedimiento para el cálculo del costo de los Servicios Audiovisuales y de la calidad en la Unidad Comercial TRIMAGEN Villa Clara.
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Fecha
2016-06-26
Autores
Hernández Delgado, Maribel Yunixi
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El presente trabajo se realizó en la Unidad Comercial TRIMAGEN Villa Clara y se trazó
como objetivo implantar el procedimiento de costo aprobado a nivel de empresa para calcular
los costos de los servicios audiovisuales e implementar una metodología para el cálculo de los
costos de la calidad.
Se analizó el procedimiento propuesto por la Casa Matriz y se realizaron adecuaciones
indispensables para el correcto cálculo del costo de los servicios audiovisuales y los asientos
contables que corresponden. Se procede a la implantación de un procedimiento para el cálculo
de los costos de la calidad, como una herramienta administrativa que permita el uso racional
de los recursos. La aplicación positiva de lo propuesto se enmarca en el período de Enero -
Febrero 2013.
Para el cumplimiento de estos objetivos se utilizaron disímiles técnicas y herramientas, el
estudio de índices que facilitan un profundo análisis del comportamiento de los costos de los
servicios audiovisuales y de la calidad, como una medida importante de desempeño de los
procesos dentro del Sistema de Gestión de la Calidad.
Como cierre de la investigación se plantean conclusiones y recomendaciones generalizadas
sobre las principales deficiencias y logros a que se llegan en el trabajo y que redundan en la
contribución de la toma de decisiones para la disminución de los costos por servicios y la
mejora de los costos de la calidad.
The present research was made at TRIMAGEN Villa Clara commercial unit and its objective is the establishment of the costs procedures approved at enterprise level for calculating the costs of audiovisual services for the implementation of a quality costs calculation methodology. The procedure proposed by our headquarters was analyzed and all the important adaptations were made for the right costs calculations on all our services and the respective countable entries. Here we go for the establishment of a procedure for calculating quality costs as an administrative tool that allows the rational use of resources. The right implementation of our proposal was set within the period between January and February 2013. For achieve these issues many tools and techniques were use, the studies of indexes that allow a deep analyze of the behavior of costs and quality in audiovisual services as an important measure of performance of the processes within the Quality Management System. As an end of our research we set out some generalized recommendations and conclusions about the main faults and achieves that we get with the develop of this work and its redundancy on contribution on taking decisions for decreasing the costs for services and the improvement of quality costs.
The present research was made at TRIMAGEN Villa Clara commercial unit and its objective is the establishment of the costs procedures approved at enterprise level for calculating the costs of audiovisual services for the implementation of a quality costs calculation methodology. The procedure proposed by our headquarters was analyzed and all the important adaptations were made for the right costs calculations on all our services and the respective countable entries. Here we go for the establishment of a procedure for calculating quality costs as an administrative tool that allows the rational use of resources. The right implementation of our proposal was set within the period between January and February 2013. For achieve these issues many tools and techniques were use, the studies of indexes that allow a deep analyze of the behavior of costs and quality in audiovisual services as an important measure of performance of the processes within the Quality Management System. As an end of our research we set out some generalized recommendations and conclusions about the main faults and achieves that we get with the develop of this work and its redundancy on contribution on taking decisions for decreasing the costs for services and the improvement of quality costs.
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Palabras clave
Cálculo del Costo, Servicios Audiovisuales, Gestión de la Calidad, Unidad Comercial TRIMAGEN