Improvement of the industrial process costing system in fishing activities
Cost accumulation systems are basic instruments to support the design of managerial decisions, the optimization of business processes and the definition of strategies that support the differentiation and competitiveness of the economic units that comprise the productive sector of a country. The stud...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"
2023-08-01
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| Series: | Cooperativismo y Desarrollo |
| Subjects: | |
| Online Access: | https://10.2.1.115/coodes/index.php/coodes/article/view/552 |
| _version_ | 1797689622073966592 |
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| author | Yonimiler Palacio Duarte Eduardo Rubén Espinosa Rodríguez Reinaldo Castaño de Armas Yordanka Díaz Pita Dainel Falcón Corrales |
| author_facet | Yonimiler Palacio Duarte Eduardo Rubén Espinosa Rodríguez Reinaldo Castaño de Armas Yordanka Díaz Pita Dainel Falcón Corrales |
| author_sort | Yonimiler Palacio Duarte |
| collection | DOAJ |
| description | Cost accumulation systems are basic instruments to support the design of managerial decisions, the optimization of business processes and the definition of strategies that support the differentiation and competitiveness of the economic units that comprise the productive sector of a country. The study developed is oriented to the redesign of some of the basic work procedures of the cost system of the Industrial Base Business Unit La Coloma belonging to the Industrial Fishing Enterprise "La Coloma", from the reorganization of the main instruments and stages associated with the calculation and accumulation of industrial processing costs in fishing activities to their updated production flows. For this purpose, theoretical and empirical methods were applied, as well as a set of procedures and techniques, which allowed the study of the historical trends of management accounting and cost systems, as well as the characterization of their current state in the entity, which contributed as main result to the redesign of the operation vouchers, calculation and distribution of indirect costs, joint costs, equivalent production and redesign of their cost sheets. This laid the foundations for the application of more specific financial instruments that would contribute to build relevant information for the operational management of costs and expenses of the industrial units of this sector of the economy. |
| first_indexed | 2024-03-12T01:48:34Z |
| format | Article |
| id | doaj.art-ae6b44a7351b4e5c808668990bebe9b7 |
| institution | Directory Open Access Journal |
| issn | 2310-340X |
| language | Spanish |
| last_indexed | 2024-03-12T01:48:34Z |
| publishDate | 2023-08-01 |
| publisher | Universidad de Pinar del Río "Hermanos Saíz Montes de Oca" |
| record_format | Article |
| series | Cooperativismo y Desarrollo |
| spelling | doaj.art-ae6b44a7351b4e5c808668990bebe9b72023-09-08T16:08:40ZspaUniversidad de Pinar del Río "Hermanos Saíz Montes de Oca"Cooperativismo y Desarrollo2310-340X2023-08-01112e552e552317Improvement of the industrial process costing system in fishing activitiesYonimiler Palacio Duarte0Eduardo Rubén Espinosa Rodríguez1Reinaldo Castaño de Armas2Yordanka Díaz Pita3Dainel Falcón Corrales4Empresa Pesquera Industrial "La Coloma"Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"Empresa Pesquera Industrial "La Coloma"Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"Cost accumulation systems are basic instruments to support the design of managerial decisions, the optimization of business processes and the definition of strategies that support the differentiation and competitiveness of the economic units that comprise the productive sector of a country. The study developed is oriented to the redesign of some of the basic work procedures of the cost system of the Industrial Base Business Unit La Coloma belonging to the Industrial Fishing Enterprise "La Coloma", from the reorganization of the main instruments and stages associated with the calculation and accumulation of industrial processing costs in fishing activities to their updated production flows. For this purpose, theoretical and empirical methods were applied, as well as a set of procedures and techniques, which allowed the study of the historical trends of management accounting and cost systems, as well as the characterization of their current state in the entity, which contributed as main result to the redesign of the operation vouchers, calculation and distribution of indirect costs, joint costs, equivalent production and redesign of their cost sheets. This laid the foundations for the application of more specific financial instruments that would contribute to build relevant information for the operational management of costs and expenses of the industrial units of this sector of the economy.https://10.2.1.115/coodes/index.php/coodes/article/view/552actividades industrialescosto por procesoprocedimientos contablesindustria pesquera |
| spellingShingle | Yonimiler Palacio Duarte Eduardo Rubén Espinosa Rodríguez Reinaldo Castaño de Armas Yordanka Díaz Pita Dainel Falcón Corrales Improvement of the industrial process costing system in fishing activities Cooperativismo y Desarrollo actividades industriales costo por proceso procedimientos contables industria pesquera |
| title | Improvement of the industrial process costing system in fishing activities |
| title_full | Improvement of the industrial process costing system in fishing activities |
| title_fullStr | Improvement of the industrial process costing system in fishing activities |
| title_full_unstemmed | Improvement of the industrial process costing system in fishing activities |
| title_short | Improvement of the industrial process costing system in fishing activities |
| title_sort | improvement of the industrial process costing system in fishing activities |
| topic | actividades industriales costo por proceso procedimientos contables industria pesquera |
| url | https://10.2.1.115/coodes/index.php/coodes/article/view/552 |
| work_keys_str_mv | AT yonimilerpalacioduarte improvementoftheindustrialprocesscostingsysteminfishingactivities AT eduardorubenespinosarodriguez improvementoftheindustrialprocesscostingsysteminfishingactivities AT reinaldocastanodearmas improvementoftheindustrialprocesscostingsysteminfishingactivities AT yordankadiazpita improvementoftheindustrialprocesscostingsysteminfishingactivities AT dainelfalconcorrales improvementoftheindustrialprocesscostingsysteminfishingactivities |