Diagnóstico del estado actual del sistema de costo por proceso de la empresa pesquera industrial de Caibarién. EPICAI
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Marrero Torna, Yasnier
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Universidad Central "Marta Abreu" de la Villas
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Constituye un elemento indispensable, en un sistema de dirección económica, asegurar el papel del costo en la planificación económica del país y fundamentalmente en la correcta dirección de la empresa, mediante mecanismos ágiles que permiten el cálculo con un grado elevado de confiabilidad. Las condiciones actuales en que se desenvuelve la economía mundial, caracterizada por el acelerado proceso de globalización e internacionalización, exige a las empresas cubanas niveles de competitividad que le permitan mantenerse en el mercado nacional y de frontera lo que podría lograrse en la medida que sean capaces de ofertar productos o servicios de calidad y con los menores costos posibles, tal es el caso de la Empresa Pesquera Industrial de Caibarién la que nos ocupa en la presente investigación.
Esta investigación se llevó a cabo por la necesidad de perfeccionar el sistema de costo por proceso que utiliza la empresa, como premisa del mejoramiento continuo en aras del perfeccionamiento empresarial en la cual se encuentra inmersa desde el 2005. Uno de los métodos fundamentales para lograr el perfeccionamiento lo es sin dudas el diagnóstico, el que nos permite conocer la situación actual del sistema objeto de análisis, llegando a delimitar su estado, las insuficiencias que presenta, las causas que la originan, las características de su proceso productivo, el cálculo y el registro contable de este sistema, también conoceremos fortalezas y debilidades del mismo.
Para su consecución se realizó una amplia revisión bibliográfica así como un estudio del sistema de costo establecido en la organización, lo que permitió arribar a conclusiones y recomendaciones para el mejoramiento del mismo.
An indispensable element in a directing system economic constitutes insuring the paper of the cost in economic planning of the country and fundamentally in the intervening company's correct direction agile mechanisms that allow to the calculation with grade raised of reliability. Present conditions that the world economy unfolds in, characterized for the accelerated process of globalization and internationalization, the Cubans demand the companies levels of competitiveness that they permit holding to him their national market and of frontier that would be able to turn out well insofar as they be able to offer products or services of quality and with younger possible costs, the case of Caibarién Company Pesquera Industrial where had total success is such present it investigation. The same took effect for the need to make the system of cost for process that the company, like premise of the continuous improvement in altars which one finds herself immersed in of entrepreneurial perfecting from the 2005 utilizes . One of fundamental methods to achieve the perfecting is without misgivings the diagnosis, which he permits knowing us the present-day situation of the system I raise objections of analysis, arriving to delimit his status, the insufficiencies that he presents, the causes that originate her, the characteristics of his productive process, the calculation and the accounting record of this system, also we will know fortresses and weaknesses of the same to it. One came true for his attainment ample bibliographic as well as study of the system of cost once what he permitted arriving to conclusions and recommendations for the improvement was established in the organization of the same.
An indispensable element in a directing system economic constitutes insuring the paper of the cost in economic planning of the country and fundamentally in the intervening company's correct direction agile mechanisms that allow to the calculation with grade raised of reliability. Present conditions that the world economy unfolds in, characterized for the accelerated process of globalization and internationalization, the Cubans demand the companies levels of competitiveness that they permit holding to him their national market and of frontier that would be able to turn out well insofar as they be able to offer products or services of quality and with younger possible costs, the case of Caibarién Company Pesquera Industrial where had total success is such present it investigation. The same took effect for the need to make the system of cost for process that the company, like premise of the continuous improvement in altars which one finds herself immersed in of entrepreneurial perfecting from the 2005 utilizes . One of fundamental methods to achieve the perfecting is without misgivings the diagnosis, which he permits knowing us the present-day situation of the system I raise objections of analysis, arriving to delimit his status, the insufficiencies that he presents, the causes that originate her, the characteristics of his productive process, the calculation and the accounting record of this system, also we will know fortresses and weaknesses of the same to it. One came true for his attainment ample bibliographic as well as study of the system of cost once what he permitted arriving to conclusions and recommendations for the improvement was established in the organization of the same.