The world economy today is going through the most generalized global transformation it has had in history, it is exposed to many changes that affect the economies of countries that are developing, developing or underdeveloped in the same way.
Cuba is not exempt from these changes, therefore we have had to apply various economic mechanisms and procedures to achieve an increase in economic efficiency and effectiveness. Due to the importance of costs, the study of the application of these has become indispensable to make them more useful and true with their perfection. This work was carried out at the municipal university headquarters Hermanos Saiz Montes de Oca located in the municipality of Consolacion del Sur. It contains a design of a cost system for the sum which is designed with the aim of recommending the creation of mechanisms that would allow the economic efficiency of activities to be measured, its purpose being to establish work habits and formulate practical solutions to difficulties. existing.
With the final objective of achieving the long-awaited economic efficiency, we rely on in-depth analysis and study, which are: chapter # 1: this chapter provides an updated conceptualization of costs as well as the emergence of these, their definitions, classifications, elements, purposes and reference is made to cost systems. Chapter # 2: in this chapter they make proposals for the design and future implementation of said system, where planning, accumulation, cost analysis and calculation of unit cost will be the processes to be analyzed through four fundamental stages. This work also contains the conclusions and recommendations for each of the stages analyzed, the bibliography consulted and the graphic samples of the data obtained to carry it out in the form of fundamental annexes.This work also contains the conclusions and recommendations for each of the stages analyzed, the bibliography consulted and the graphic samples of the data obtained to carry it out as an annex.
Problem: Lack of a cost system that allows quantifying the costs and expenses of the sum to achieve the rational use of the resources received by the budget.
Objective: Design a cost system that allows obtaining the desired economic efficiency.
Introduction
For our economy at the moment, the analysis of the issue of costs in each of the institutions that our country has is of vital importance. For them we carry out this research work that is carried out at the municipal university headquarters brothers saiz montes de oca located in the municipality of consolación del sur in our times it is impossible to talk about any branch of knowledge without taking into account the globalization of the social relations of production in all spheres of life. The very development of the media has allowed scientific-technical advances in any corner of the world to navigate through the media to anywhere. In this sense, our commander in chief, Fidel Castro Ruz, since 2001, when commenting on the international situation,the world economic crisis and the way it could affect our country, expressed: “…… in the mid-nineties, when neoliberal globalization spread throughout the planet, the united states, as absolute owner of international financial institutions and from his immense political, military and technological strength, he achieved the most spectacular accumulation of wealth and power that has been known in history. ” "But the world and capitalist society entered an entirely new stage…" "The crisis is the consequence of the thunderous failure of an economic and political conception imposed on the world: neoliberalism and neoliberal globalization" ¹.When neoliberal globalization spread throughout the planet, the United States, as the absolute owner of international financial institutions and from its immense political, military and technological strength, reached the most spectacular accumulation of wealth and power that has been known in the history." "But the world and capitalist society entered an entirely new stage…" "The crisis is the consequence of the thunderous failure of an economic and political conception imposed on the world: neoliberalism and neoliberal globalization" ¹.When neoliberal globalization spread throughout the planet, the United States, as the absolute owner of international financial institutions and from its immense political, military and technological strength, reached the most spectacular accumulation of wealth and power that has been known in the history." "But the world and capitalist society entered an entirely new stage…" "The crisis is the consequence of the thunderous failure of an economic and political conception imposed on the world: neoliberalism and neoliberal globalization" ¹."" But the world and capitalist society were entering an entirely new stage… "" the crisis is the consequence of the thunderous failure of an economic and political conception imposed on the world: neoliberalism and neoliberal globalization "¹."" But the world and capitalist society were entering an entirely new stage… "" the crisis is the consequence of the thunderous failure of an economic and political conception imposed on the world: neoliberalism and neoliberal globalization "¹.
Especially to our country, the described situation imposes superior sacrifices on being ninety miles from the neoliberal superpower that submits us and has subjected us for 46 years to a cruel and genocidal economic blockade that has cost tens of billions of dollars in losses without access to natural markets and credits from international financial organizations, also suffering aggressions, imposes an additional effort on us in achieving economic competitiveness and therefore in the optimal use of cost systems.
“At present the economic preparation of the cadres is a vital necessity for the development of our revolution and to achieve a more efficient leadership in each organism and entity.
A table is not conceived that does not have the fundamental knowledge about the current situation of the Cuban economy, about the arguments and the effects of the measures we adopt in this field, that does not know in detail the indicators of economic control and analysis, the that measure efficiency, productivity, costs, according to the level at which it is directed.
In all these aspects, regardless of the sector in which it operates, the table must be prepared in a systematic way through a plan previously conceived for that purpose. "
The need to know the costs for the sum, given the increase in the amounts of investments and amounts destined to the actions carried out in it; Every day its implementation becomes more important, as a way to contribute to the optimization of the resources destined for this purpose by the state budget.
Development:
What are the costs in education?
It is the final result of the use of a set of indicators that allow evaluating the efficiency of the sum and month's work since they show us how much it can cost to carry out the activities that are inherent to it according to its level of education.. It reflects the degree of efficiency with which monetary resources are used in the acquisition of merchandise; teaching material, other material resources, aft, services, human resources, and the optimal use of them.
Purposes of costs
Therefore, it could be formulated that the purpose of costs in education is to guarantee the issuance of information on the cost of the actions carried out in education, so that on this basis its leaders can take the appropriate actions required and draw up strategies that allow achieving maximum efficiency in budget execution and with the quality training of professionals that our country needs.
Economic efficiency of the activity
The victory in the fight for economic efficiency in education is achieved in the smallest parts of the organizational structure of the university headquarters, that is, in the careers and others that carry out the actions directly, therefore it is towards these small groups and their The leader is where the cost work must go first, since if they do not know the cost of the actions they carry out, it is difficult for many efforts they make to achieve the desired economic efficiency, to the extent that the Groups that are proficient in this activity may, according to their experiences, take initiatives that allow them to incur the strictly necessary expenses.
Specific objectives:
The costs are presented as the thermometer of an institution, since they constitute a working instrument of administrative management, both for the sum and for the different levels of the ministry of higher education as an organization. The need for their knowledge is based among others in the following aspects:
- Precisely analyze the relationship between the actions of education and its cost. Improve the use of material, human and financial resources. Make timely decisions to correct deviations in budget execution. Establish strategies to achieve greater efficiency in education. educational management. Evaluate the use of scarce or deficit resources.
Main stages for the design of costs in the sum.
- Stage i: identification of the cost centers to be used in the cost system. Stage ii: determine the criteria for the selection of the distribution bases. Stage iii: the sources of information for the cost centers. Stage iv: determination of sum costs.
What is a cost center?
It is a logical unit of cost work, characterized by representing a relatively homogeneous activity with a clear definition of authority and by which expenses are accumulated, to a large extent its determination coincides with the criteria of departmentalization of the organizational structure of the institution although It can also group several departments, as it can also be for various services or activities that it is recommended to integrate the cost centers; either to carry out further analysis or to facilitate the distribution of your costs to other cost centers.
Stage i: identification of the cost centers to be used in the cost system.
The costs that correspond fundamentally to the basic services for the operation of the institution must be related first; since they accumulate almost all the direct costs since they hardly receive or have the possibility of receiving costs from other centers their order would be:
- waterelectricityphone
Subsequently, all administrative and general service centers are considered grouped, taking into account the one that provides the most service to the rest, if there is equality, the one that distributes the most value will be related first, its order would be:
- Administrative area Warehouse Teaching secretary Maintenance Other general services
It is also done with the cost centers that correspond to departments or services classified as auxiliary, whose order would start:
- Teaching laboratory Vice teaching direction Methodological group Classrooms
To finish the rest of the cost centers do not require a specific ordering since many of them do not provide services to others and correspond to the final centers in the following order:
- CareersResearch departmentSelf teaching preparationTutoringTechnical improvement expensesExpenditure of others
Stage ii: determine the criteria for the selection of the distribution bases.
What is a distribution base?
The distribution base of a cost center is the rationale or reason for the action to distribute or distribute the amounts of the accumulated expenses as costs; being able to be used with characteristics in physical form or in value, to be able to establish a percentage relationship of the center that distributes its costs, with respect to the other centers with which it is related when carrying out its activities.
Ministry of Higher Education
Manual of costs for the municipal university headquarters "brothers saiz montes de oca" consolación del sur.
List of cost centers and their distribution bases.
Distribution base cost centers.
Administrative and general services
.water …………………………% of its costs according to studies carried out.
.electricity………………. % of your costs according to studies carried out.
telephone …………………% of your costs according to extension numbers.
. Transport………………. Km traveled and not trips.
Administrative area …….. No. Of workers by cost centers.
. Warehouse ………………… no. From dispatches by cost centers
. Teaching secretary ……. No. of students and specialists
. Maintenance …………… actual work hours and work orders.
Auxiliaries
. Teaching laboratory.. Real hours of work
. Vice teaching director. Actual hours of work
. Methodological group ……. Actual hours of work
. Classrooms ………………………% real hours of work according to
final studies.
. Careers ………………… Class hours and no. Of students by source of income
.dep. Research ……..no. From research carried out.
. Teacher self-preparation… hours of self-preparation.
. Tutoring ………………………… hours of tutoring.
. Expenses of technical improvement….number of professionals.
. Expenditure outside the activity ………. Budget execution.
Studies to be carried out to determine the percentage distribution of some cost centers and their periodicity.
Stage iii: sources of information for cost centers
Despite the fact that in our subsidiary not all the economic facts are registered but rather we are a dependency of the upr, it does not mean that they cannot be processed and analyzed in a specific way, it is necessary to adapt it for its use, in addition said information does not It's enough; therefore, it is necessary to receive an additional data set that is not usually collected for accounting work; This information, also known as supplementary data, must also have the required breakdown, in order to be used as distribution bases for the centers determined to be used in the implementation of the cost system.
Stage iv: determination of costs in the sum
Primary cost distribution, worksheets
The economic events that occur in the execution of the activities of an educational institution are recorded chronologically based on the accounting techniques of records, according to the provisions of the national accounting system, these events are reflected in the primary documents with which it begins a whole accounting process of making daily vouchers that are based on them which are written down in the different records enabled for it for their classification in accounts and subaccounts. Subsequently, their results are passed to the ledger and sub. Corresponding majors, including expenses, where the execution of expenses incurred in education is detailed.
It should be borne in mind that for costs, expenses are necessarily of interest according to their nature, since their destination or application is classified efficiently by being included in the corresponding cost center, the different items that will be taken into account. they are detailed in the accounting system and that they are consumed by the entity such as food (if such expenses are incurred), teaching material, office supplies, fuel, and other material expenses; criteria will also be established for the correct departa mentalization of payrolls with the aim of bringing to each cost center the actual expenses, it is also noteworthy that with the independence of the department of payroll mentalization for cost work,also having the payroll organized in such a way allows the accounting department to be able to program the collection hours of the different departments, allowing the cashier to do a better job. In later studies, criteria to be taken into account in relation to payrolls will be detailed.
The total of the services that have meant expenses such as diets, other services (repairs of copextel, maintenance of equipment, among others) will also be reflected in the worksheet, the expenses of water, electricity, telephone according to correspond to the total amount of the invoices and by cost centers through the previously designed percentage tables, they will be charged as a stipend that which the students still receive and they will be charged to the different careers that comprise it, and by concept of depreciation of aft, they will be taken to the different cost centers depending on the location they present and later they will be reassigned, as is the case of the classrooms, where several careers intervene depending on the class hours;All this information will be collected in detail in worksheets (see annex) that will allow determining the direct expenses of each cost center.
Ht-summary of primary expenses (see annex)
Objective: to classify all the material resources expenses, of wages accrued by the workers in each cost center, as well as to reallocate the wages of people who come from other cost centers, includes the corresponding calculations of paid rest as well as the contribution to Social security and 25% contribution to gross domestic product classify all expenses incurred in the institution for diets, services received from social benefits and others that are not material in nature.
Before making this model, as many auxiliary sheets will be used as the cost specialist or accountant determines and makes their work easier; material expenses, wages (with the respective accumulation of provisions for vacations, taking into account the deduction of reimbursements and the reallocation of wages depending on the activity they carry out) will also take the contribution of 25% of GDP and Social security (including suicides) will also analyze other expenses (per diem, stipends, services, inventory adjustments, dec.ley 91, dep.aft among others), all in total correspondence with the expenses issued with the accounting system.
Ht-distribution of indirect costs (see annex no)
Objective: to make possible the distribution of the costs accumulated in the centers, according to the order of closure and the bases established by the cost system in the sum.
Once the secondary distribution is made, these expenses are transferred to a total report that, together with the direct expenses, will determine the total cost of the cost centers, which will be evaluated with respect to a specific activity level, calculating then the unit cost of each cost center or service depending on the analysis carried out by each institution:
Total ht-report of costs in sum. (See annex no.)
Objective: to record the direct, indirect, total and unit costs of all the preserve centers of the educational institution, as well as the amounts corresponding to their distribution bases in order to be in a position to issue all the cost information required for the different levels of leadership, both institutional and in the national education system.
Conclusions
In the southern region there is no cost system that allows:
- Precisely analyze the relationship between the actions of education and its cost. Improve the use of material, human and financial resources. Make timely decisions to correct deviations in budget execution. Establish strategies to achieve greater efficiency in education. educational management. Evaluate the use of scarce or deficit resources.
recommendations
Carry out a deeper study of the cost system in the sum.
- implement the cost system in the sum with the objective of determining indicators that allow us to measure the degree of efficiency of our work and the optimal use of resources and extend it to the rest of the municipalities. to be able to provide students with the cost of the actions that are carried out in our institution.
Bibliography:
- c-benítez, miquel. Accounting and finance for the training of management teams.charles t. Horngren. Cost accounting. Managerial approach. Organization, charles. Cost accounting in business management, volume I. Mallo, Carlos, 1991. Analytical accounting, costs, returns, prices and
results. Polimeni and others. Cost accounting for managerial decision making.polimeni, rolph. Cost accounting, concepts and applications in general decision making. Volume I. Rolando Vergara Reina: methodology for the preparation or improvement of cost systems in the industry.
Ru Castro Ruz, Fidel (2001) Special intervention on Cuban TV Friday, November 2. Edit. By rebel youth newspaper.
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