Elaboración de la Ficha De Costo para alquiler de Grupos Electrógenos, Empresa Eléctrica Sancti Spíritus
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Universidad de Sancti Spíritus "José Martí Pérez"
Abstract
El presente trabajo se realizó en la Empresa Eléctrica Sancti Spíritus, perteneciente a la Unión
Nacional Eléctrica en lo adelante (UNE) del Ministerio de Energía y Minas con el objetivo de
confeccionar una ficha de costo según la legislación vigente, que sustente el precio que se
propone al Departamento de Finanzas de la UNE para la aprobación de la misma. Siendo esta la
que se mostrará a los clientes potenciales para el Servicio de Alquiler de Grupos Electrógenos
en la Empresa Eléctrica Sancti Spíritus.
El trabajo está estructurado en dos capítulos. El análisis parte de realizar un acercamiento a los
principales aspectos teóricos y metodológicos para el proceso de diseño, implementación y
control de los costos mediante la consulta de la bibliografía de la asignatura, materiales digitales,
tesis confeccionadas anteriormente y materiales de Internet. Luego se elaboró una breve
caracterización de la entidad y se detalló la legislación vigente asociada al terma. En base al
problema planteado se elaboró una ficha de costo para la prestación del servicio Alquiler de
Grupos Electrógenos.
Se aplicaron métodos del nivel teórico y prácticos que posibilitaron trabajar en las insuficiencias,
así como instrumentos que validaron la propuesta y facilitaron el cumplimiento del objetivo
general, arribando luego a conclusiones y recomendaciones De esta forma, se presenta a la
Empresa Eléctrica Sancti Spíritus, una herramienta de vital importancia para el control de los
costos en la implementación de precios que de una forma u otra repercutirá en el mejoramiento
de su gestión empresarial.
This work was carried out at the Sancti Spíritus Electrical Company, belonging to the National Electrical Union hereinafter (UNE) of the Ministry of Energy and Mines with the objective of preparing a cost sheet according to current legislation, which supports the price that was proposes to the UNE Finance Department for approval. This being the one that will be shown to potential clients for the Generator Set Rental Service at the Sancti Spíritus Electric Company. The work is structured in two chapters. The analysis is based on an approach to the main theoretical and methodological aspects for the design, implementation and cost control process through consultation of the subject's bibliography, digital materials, previously prepared theses and Internet materials. Then a brief characterization of the entity was prepared and the current legislation associated with the terma was detailed. Based on the problem posed, a cost sheet was prepared for the provision of the Generator Set Rental service. Theoretical and practical methods were applied that made it possible to work on the insufficiencies, as well as instruments that validated the proposal and facilitated the fulfillment of the general objective, then arriving at conclusions and recommendations. In this way, it is presented to the Sancti Spíritus Electrical Company, a vitally important tool for cost control in the implementation of prices that in one way or another will have an impact on the improvement of your business management.
This work was carried out at the Sancti Spíritus Electrical Company, belonging to the National Electrical Union hereinafter (UNE) of the Ministry of Energy and Mines with the objective of preparing a cost sheet according to current legislation, which supports the price that was proposes to the UNE Finance Department for approval. This being the one that will be shown to potential clients for the Generator Set Rental Service at the Sancti Spíritus Electric Company. The work is structured in two chapters. The analysis is based on an approach to the main theoretical and methodological aspects for the design, implementation and cost control process through consultation of the subject's bibliography, digital materials, previously prepared theses and Internet materials. Then a brief characterization of the entity was prepared and the current legislation associated with the terma was detailed. Based on the problem posed, a cost sheet was prepared for the provision of the Generator Set Rental service. Theoretical and practical methods were applied that made it possible to work on the insufficiencies, as well as instruments that validated the proposal and facilitated the fulfillment of the general objective, then arriving at conclusions and recommendations. In this way, it is presented to the Sancti Spíritus Electrical Company, a vitally important tool for cost control in the implementation of prices that in one way or another will have an impact on the improvement of your business management.