Propuesta del presupuesto de gastos del Centro de costo de Mantenimiento del Aeropuerto Internacional “Abel Santamaría Cuadrado” para el año 2014
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Viamonte Bermúdez, Yanelis
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Universidad Central "Marta Abreu" de la Villas
Resumen
Los costos permiten evaluar la eficiencia económica, por lo que constituyen un instrumento de trabajo de la gestión administrativa para los diferentes niveles del MITRANS como organización.
Actualmente todas las unidades de transporte tienen implantado el sistema de costo, sin embargo y a pesar de las insuficiencias que este pueda tener por los cambios que se han originado en muchos centros, no se aprovecha plenamente la información que este le brinda.
El siguiente trabajo, desarrollado en el Aeropuerto Internacional “Abel Santamaría Cuadrado”, en los meses de diciembre del 2013 a abril del 2014, luego de una revisión del manual de costo y de un análisis de su utilización en Centro de costo de Mantenimiento del Aeropuerto Internacional respecto al uso de la información de costo, se realizaron modificaciones dirigidas a aplicar un procedimiento de cálculo del presupuesto de gastos por elementos de costo y a su utilización en pos de lograr una mejor presupuestación y gestión del Mantenimiento aeroportuario.
The costs allow evaluating the economic efficiency, for what you/they constitute an instrument of work of the administrative administration for the different levels of the MITRANS like organization. At the moment all the units of transport have implanted the cost system, however and in spite of the inadequacies that this he/she can have for the changes that have originated in many centers, he/she doesn't take advantage the information fully that this it offers him. The following work, developed in the International Airport "Abel Squared Santamaría", in the months of December of the 2013 to of the 2014, after a revision of the cost manual and of an analysis of their use in Center of cost of Maintenance of the International Airport regarding the use of the cost information, they were carried out modifications directed to applied a procedure of calculation of the budget of expenses for cost elements and to their use after achieving a better presupuestación and administration of the Maintenance aeroportuario.
The costs allow evaluating the economic efficiency, for what you/they constitute an instrument of work of the administrative administration for the different levels of the MITRANS like organization. At the moment all the units of transport have implanted the cost system, however and in spite of the inadequacies that this he/she can have for the changes that have originated in many centers, he/she doesn't take advantage the information fully that this it offers him. The following work, developed in the International Airport "Abel Squared Santamaría", in the months of December of the 2013 to of the 2014, after a revision of the cost manual and of an analysis of their use in Center of cost of Maintenance of the International Airport regarding the use of the cost information, they were carried out modifications directed to applied a procedure of calculation of the budget of expenses for cost elements and to their use after achieving a better presupuestación and administration of the Maintenance aeroportuario.