Perfeccionamiento de la ficha de costo del producto Rafael González Panetelas extra Vegueritos en caja corriente de madera, con 25 tabacos c/u, 2 camadas en la Empresa Tabaco Torcido Villa Clara
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Fecha
2014-06-24
Autores
Pérez Echevarría, Jessica
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Universidad Central "Marta Abreu" de la Villas
Resumen
Este trabajo fue realizado en la Empresa Tabaco Torcido Villa Clara, de las diversas producciones y servicios que realiza la empresa, se seleccionó la producción del tabaco Rafael González panetelas extra vegueritos en caja corriente de madera, con 25 tabacos c/u, 2 camadas.
Nuestro objetivo general es perfeccionar el cálculo de la ficha de costo del producto Rafael González Panetelas extra Vegueritos en caja corriente de madera, con 25 tabacos c/u, 2 camadas en la Empresa Tabaco Torcido Villa Clara.
En el marco teórico- referencial abordamos temas referidos a la contabilidad de costo, y algunas de sus particularidades, como son los conceptos de la misma y de los costos. También abordamos la clasificación de estos, el desenvolvimiento de la ficha de costo en Cuba y el presupuesto, y un estudio de las características de la entidad, las cuales aportaron la base para el desarrollo de la investigación, y proporcionaron elementos importantes para la formulación del diagnóstico. Como solución al objetivo general de la investigación se expone un cálculo detallado de las diferentes partidas de la ficha de costo y se llega a la elaboración del presupuesto. Para finalizar se plantearon una serie de propuestas que ayudarán al fortalecimiento de la Empresa al realizar los diferentes cálculos para el costo de las producciones.
This work was carry out in the Villa Claras' twist tobacco enterprise; from the several productions and services made by this enterprise was selected the Rafael Gonzalez tobaccos' production, extra-meadow in current wood box, with 25 tobaccos, 2litters in each one. Our general objective in to improve the price's card estimate of this mentioned product on the Villa Claras' twist tobaccos' enterprise. On the theatrical- referential mark we enter upon the themes about the costs' accounting and some of its particularities as the concepts itself and its costs. We also enter upon their classification, the development of the price's card estimate in Cuba and the budget, and a study about the entity characteristics, the ones which brought the base for the investigation development, and also brought important elements to do the diagnostic's formulation. As solution to the general objective of this investigation it is exposed a detail estimate from the different entries of the price's card and we can get to the budget's elaboration. To end there were put in actions a standardized offers that will help the enterprise’s strength on the different conjectures to the productions' cost.
This work was carry out in the Villa Claras' twist tobacco enterprise; from the several productions and services made by this enterprise was selected the Rafael Gonzalez tobaccos' production, extra-meadow in current wood box, with 25 tobaccos, 2litters in each one. Our general objective in to improve the price's card estimate of this mentioned product on the Villa Claras' twist tobaccos' enterprise. On the theatrical- referential mark we enter upon the themes about the costs' accounting and some of its particularities as the concepts itself and its costs. We also enter upon their classification, the development of the price's card estimate in Cuba and the budget, and a study about the entity characteristics, the ones which brought the base for the investigation development, and also brought important elements to do the diagnostic's formulation. As solution to the general objective of this investigation it is exposed a detail estimate from the different entries of the price's card and we can get to the budget's elaboration. To end there were put in actions a standardized offers that will help the enterprise’s strength on the different conjectures to the productions' cost.
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Fichas de Costo, Perfeccionamiento Empresarial, Tabaco - Economía