Diagnosis of the costs in the bovine cattle raising
Keywords:
cost accounting, system of cost, cattle bovine costs, diagnosisAbstract
The cattle activity in the present-day moments of economy does not find exempt of factors that they alter the performance of the companies linked to the sector. One of the principal causes is the absence of countable tools and white-collar workers, as well as the scarce culture related to management for part of the executives. For that present it investigation has like objective: Diagnosing of the behavior of the costs in the bovine cattle raising to make easy the implementation of a system of cost, that it allow counting on a real and opportune information for a better take of decisions. The investigation that presents itself is descriptive and analytical insofar as he tries to provide evidence of identity, characterizing, breaking down and relating some present variables in the facts or situations in the exploitations of bovine cattle raising. The study makes clear the non-existence of a system of cost that respond to the needs of the cattle sector in Cuba, as well as its contribution to guarantee an adequate step for the efficient and efficacious the overtaking.
References
Angarita, C. (1997): Manual de contabilidad agropecuaria. Colección docencia Universitaria. Ediciones de la Universidad Ezequiel Zamora. Vicerrectorado de Planificación y Desarrollo Social Barinas.
Contabilidad, C. d. (2006): Norma Internacional de Contabilidad nº 41.
Manríquez, M. R. (2014): Método de diagnóstico para determinar el sistema de costes en una PYME. Un caso de estudio. vol. XII (24).
Mejía, D. A., Molina, L. Y., Criollo, M. C., & Montoya, M. A. (s.f.). Los indicadores de costos: una herramienta para gestionar la generación de valor en las empresas industriales colombianas. DOI: 10.18046/j.estger.2018.147.2643
Mejía, S. R., Sánchez, D. F., Hernández, L. M., & Ávila, J. A. (2018): Diagnóstico de sistemas de producción de bovinos para carne en Tejupilco, Estado de México. Revista Mexicana de Ciencias Agrícolas, vol.9, núm.2.
MFP. (2007): Datos de Uso obligatorio que se tendrán en cuenta al momento de diseñar modelos del Subsistema de Inventarios. Resolución No. 11, La Habana, Cuba.
MFP. (2018): Norma específica de Contabilidad No. 12 " Contabilidad de Gestión". Resolución No.935, La Habana, Cuba.
Sampier, R. H. (2003): Metodología de la investigación (Vol. 1). La Habana, Cuba: Editorial Félix Varela.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.
The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:
- Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
- Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
- Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
- Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
- Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.
