Perfeccionamiento del cálculo del costo predeterminado en la Unidad Empresarial de Base Provari Villa Clara
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Pérez Pérez, Yanara
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Universidad Central "Marta Abreu" de la Villas
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La actualización del modelo económico cubano requiere del perfeccionamiento en
todos los mecanismos de gestión y planificación, así como la aplicación de técnicas
que permitan elevar la eficiencia, la eficacia y la economía de las empresas, siendo
necesario para ello un adecuado control de los costos planificados desde la base, de
forma particular en las unidades empresariales de base productivas.
La presente investigación está dirigida a dotar a la entidad objeto de estudio de
herramientas que faciliten el perfeccionamiento del cálculo del costo predeterminado
y la elaboración de presupuesto de gastos, permitiendo controlar y analizar
racionalmente el uso de los recursos materiales, laborales y financieros existentes en
las condiciones previstas en el plan. Se toma como muestra para el cálculo, los datos
del producto bloque de hormigón 400mmx200mmx100mm, correspondiente al mes
de febrero del año 2014 del Taller Materiales de la Construcción para establecer la
propuesta.
El presente trabajo se desarrolla en la Unidad Empresarial de Base (UEB) Provari
Villa Clara, perteneciente al Ministerio del Interior.
Updating the Cuban economical pattern needs an improvement of all the planning and efforts, as well as applying some techniques in order. To rise the efficiency and efficacy of the enterprises, for that, it is necessary an adequate control from the very beginning, specifically on the production center. This research is aimed to offer the enterprise being assessed some tools for the improvement of the estimates of the cost and the estimate of the expenses, enabling them to control and analyses reasonably the use of the resources, workers and the existing finances according to the plans. The sample for the estimates is the data taken from the concrete block 400mmx200mmx100mm during February 2014 in the Construction Material workshop in order to state the offer. This research work is being carried out in the Base Enterprise Provari, Villa Clara, from the Interior Minister.
Updating the Cuban economical pattern needs an improvement of all the planning and efforts, as well as applying some techniques in order. To rise the efficiency and efficacy of the enterprises, for that, it is necessary an adequate control from the very beginning, specifically on the production center. This research is aimed to offer the enterprise being assessed some tools for the improvement of the estimates of the cost and the estimate of the expenses, enabling them to control and analyses reasonably the use of the resources, workers and the existing finances according to the plans. The sample for the estimates is the data taken from the concrete block 400mmx200mmx100mm during February 2014 in the Construction Material workshop in order to state the offer. This research work is being carried out in the Base Enterprise Provari, Villa Clara, from the Interior Minister.