PROCEDURE TO DETERMINE THE COST PER ACTIVITY IN THE PRODUCTION OF AGRICULTURAL EQUIPMENT AND IMPLEMENTS

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Published: 2021-01-01
DOI: https://doi.org/10.37611/IB5ol164-86
Keywords:
cost, cost system, cost determination, activity costing, ABC method

Main Article Content

OSMANY AGUILERA-ALMAGUER
Universidad de Holguín
http://orcid.org/0000-0002-4511-6424
MARTHA ELENA RAMOS-HERNANDEZ
Universidad de Holguín
https://orcid.org/0000-0001-6811-8687
MARISA HERRERA-MONTERO
Universidad de Holguín
https://orcid.org/0000-0002-3873-8436

Abstract

Companies must adapt the cost system as well as the rules for the registration, control, and analysis of expenses associated with the production process to which they are faithful, timely, and correspond to the general rules and guidelines. To increase business efficiency and productivity. The objective of the investigation was to design a procedure to determine the cost in the construction of the ADI-3 frame, by applying the new technique of cost control by Activity (ABC) that allows a more correct allocation of the indirect costs of manufacture of the service departments to the production departments and consequently determine a more accurate unit cost, in the UEB Factory of Agricultural Equipment and Implements "26 de Julio" in Holguín, belonging to the Mechanical Company "Héroes del 26 de Julio", of the Business Group of the Mechanical Sidero Industry, producer of agricultural machinery, equipment, and implements, it became necessary to investigate and characterize in detail the cost structure of this activity, so that the administration can manage it with a higher level of economic information.

Article Details

Issue

Vol. 5 No. 1 (2021): Identidad Bolivariana: Desafíos del 2021

Section

Opinion articles

Author Biography

OSMANY AGUILERA-ALMAGUER, Universidad de Holguín

Teacher with 23 years of experience in Education. Of these, 7 in Higher Education as Professor of Labor and Computer Education. He has a degree in Education, in the specialty of Labor Education, Master in Education Sciences and Master in Educational Orientation, he has the assistant teaching category. He is currently pursuing a degree in Accounting and Finance. He has more than 15 courses, ten postgraduate courses and two graduates related to Computer Science and Accounting Sciences. He has materials published in national and international journals, he has also presented the results of his research work in more than 10 national and international events, in some of them he has also participated, as a jury and moderator. He has developed undergraduate and graduate programs related to Information Security, Educational Information Technology, Educational Technology, Applied Information Technology, Special Courses and Seminars, Computer Aided Design, Basic Drawing, Applied Drawing, Didactics and Educational Orientation; Economic, Environmental and Community Policy Culture, Business Administration and Assisted Audit, Social Networks and Electronic Commerce, Rural Tourism Management for Local Development, of which he has taught several of them. He has participated in courts of diploma work, specializations and masters. He has tutored multiple teachers in different subjects. The previous University of Pedagogical Sciences “José de la Luz y Caballero” and the Holguín Provincial Node worked for five years, maintaining good work and participating in audits carried out in the areas, as well as in the organization of methodological activities. It belongs to the institutional project "Educational scientific activity: its impact on different educations", attached to the Faculty of Education Sciences. He has two years of experience as Head of the Department of Student Residence. He serves as Advisor to the Dean of the Faculty of Business Studies and Administration and as Professor of Applied Informatics in the Department of Accounting and Finance.

How to Cite

PROCEDURE TO DETERMINE THE COST PER ACTIVITY IN THE PRODUCTION OF AGRICULTURAL EQUIPMENT AND IMPLEMENTS. (2021). Identidad Bolivariana, 5(1), 64-86. https://doi.org/10.37611/IB5ol164-86

References

Almaguer, R. A. (2012). Diccionario de Contabilidad y Auditoría. Editorial Ciencias Sociales. 2da Edición Actualizada. La Habana, Cuba, p. 123-325-326.
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López, K. (2017). Procedimiento para el diseño del Sistema de Costo en la UEB Santiago de Cuba de TRANSCUPET. Tesis presentada en opción al título de Máster en Contabilidad Gerencial. Facultad de Ciencias Económicas y Administración. Universidad de Holguín, Cuba.
My ABCM. Costeo basado en actividades: conozca todo sobre la metodología ABC. Disponible en: https://www.myabcm.com/es/blog-post/costeo-basado-en-actividades-metodologia-abc/ Consultado el 16 de enero de 2020
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