Diagnóstico de los costos en el Instituto de Biotecnología de las Plantas
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Fecha
2012-06-24
Autores
Valdés Cárdenas, Yunior
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El presente trabajo de investigación se realizó en el Instituto de Biotecnología de las
Plantas (IBP), pertenecientes a la Universidad Central “Marta Abreu’’ de Las Villas, el
mismo se titula “Diagnóstico de los costos en el Instituto de Biotecnología de las
Plantas”, el cual ha sido concebido para conocer las características del proceso
productivo y el área contable, lo cual resulta de vital importancia, puesto que en el
Instituto no se han hecho estudios sobre esta temática. La investigación ha sido
desarrollada con el objetivo de diagnosticar las carencias existentes asociada a los
costos en el IBP.
En el transcurso de la investigación fue necesario realizar un estudio de las
características de la entidad, las cuales aportaron la base para el desarrollo de la
investigación, proporcionando elementos importantes para la formulación del
diagnóstico, en especial de la información recopilada en el área productiva, la cual
nos permitió confeccionar el informe de movimiento de unidades y el cálculo de la
producción equivalente.
The present investigation work was carried out in the Institute of Biotechnology of the Plants (IBP), belonging to the Central University "Marta Abreu '' of The Villages, the same one is titled "Diagnostic of the costs in the Institute of Biotechnology of the Plants", which has been conceived to know the characteristics of the productive process and the countable area, that which is of vital importance, since in the Institute studies have not been made on this thematic one. The investigation has been developed with the objective of diagnosing the existent lacks associated to the costs in the IBP. In the course of the investigation it was necessary to carry out a study of the characteristics of the entity, which contributed the base for the development of the investigation, providing important elements for the formulation of the diagnosis, especially of the information gathered in the productive area, which allowed us to make the report of movement of units and the calculation of the equivalent production.
The present investigation work was carried out in the Institute of Biotechnology of the Plants (IBP), belonging to the Central University "Marta Abreu '' of The Villages, the same one is titled "Diagnostic of the costs in the Institute of Biotechnology of the Plants", which has been conceived to know the characteristics of the productive process and the countable area, that which is of vital importance, since in the Institute studies have not been made on this thematic one. The investigation has been developed with the objective of diagnosing the existent lacks associated to the costs in the IBP. In the course of the investigation it was necessary to carry out a study of the characteristics of the entity, which contributed the base for the development of the investigation, providing important elements for the formulation of the diagnosis, especially of the information gathered in the productive area, which allowed us to make the report of movement of units and the calculation of the equivalent production.
Descripción
Palabras clave
Sistema de Costos, Diagnóstico