1,720,959 research outputs found
Metodología para el cálculo de la influencia económica individual, de los multiproductos empresariales
No full textThe objective of that investigation was to obtain a methodology that permit to do quick valuation of the magnitude of the deviations in the economic results if there are changes in volume, costs or price of the obtained multiple production. The utilized investigation methods, was the study of the equilibrium technic and the cost-volume-profit with the purpose of meets different alternatives of utilization of the equation method and the contribution margin for calculation of equilibrium and another relationships with the economy of the enterprise. The results was the definition of one methodology that identify the economic individual influence, positive or negative, of the multiple production that are obtained in the enterprises.El objetivo de la investigación fue obtener una metodología de trabajo que permitiera hacer rápidas valoraciones de la magnitud de las desviaciones en los resultados económicos empresariales si se producen cambios en volúmenes, costos o precio de los multiproductos obtenidos. El método de investigación utilizado fue el estudio de la técnica de equilibrio y de costo-volumen-utilidad, con el propósito de encontrar alternativas diferentes de utilización del método de la ecuación y del margen de contribución para cálculos de equilibrio y otros relacionados con la economía de la Unidad Empresarial. El resultado fue la definición de una metodología de trabajo que identifica la influencia económica individual, positiva o negativa, de los multiproductos que se obtienen en las empresas, sin la asignación de los costos fijos comunes
Metodología para el cálculo de precios de transferencia con margen de utilidad
Get PDFThe objective was to define one form of transferred price based in the cost more, but with the characteristic of to utilize one mode that permits to calculate with a mayor exactly the participation in each Enterprises Units for to obtain the finished production with de
objective that we can to distribute the total utility, according to the quantity and quality of the ported work for each they. We utilize the criterion of predetermination of the results to measure the contribution in work for the different enterprises units calculated for the cost of transformation required for to obtain the final product. We worked in the methodology of absorption cost for to obtain de sell cost and the gross profit of the enterprises in such form, that permits to simplified the obtainment of the total contribution of each products, to the general benefits that makes the participant enterprises units. There are different forms of transferred prices for the products that send one unit to another in the enterprises. In Cuba we are utilized the method of transferring to complete cost of
products and services, what generate dismotivation in the workers of the UEB that give of production. We obtain a worker methodology that permits to consider to each participant Enterprises Units, their contribution to total utility of the enterprise. It is consider that result convenient to utilize the new methodology whit the objective of do more and better.El objetivo del trabajo fue definir una forma de precio de transferencia basada en el "costo más" pero con la característica de utilizar un procedimiento que permitió calcular con mayor exactitud la participación de cada una de las Unidades Empresariales de Bases en la obtención del producto final, de tal forma que la utilidad total se pueda distribuir proporcionalmente a la cantidad y calidad del trabajo aportado por cada una de ellas. Se utilizó el criterio de predeterminación de resultados para medir el trabajo aportado por las distintas unidades empresariales de base a partir de los costos de transformación requeridos para obtener el producto final. Se trabajó la metodología de costeo de absorción para el cálculo de los costos de venta y la utilidad bruta salida empresa, de tal forma que permitiera simplificar la obtención del aporte total de cada uno de los productos, a los beneficios generales logrados por las unidades empresariales participantes. Como resultado se obtuvo una metodología de trabajo que permite el reconocimiento a cada Unidad Empresarial participante, del aporte realizado a la utilidad
total de la empresa. Resulta conveniente utilizar la metodología propuesta, ya que estimula a todos a trabajar más y mejor
Dirección y control de las actividades económicas de las cooperativas agropecuarias
No full textThis article offers some recommendations to improve the efficiency of the cooperatives pointing out the deficiencies and irregularities in the management and administration as well as in the effective control of the supporting personal to the assigned tasks. It treats about the hidden arty-crafty and tricks which wait for us when we control or do not control, when we delegate or have been delegated, as well as team work. We point out how to analyze the pros and contras of these situations and how to proceed in each case. We also tell, as an effective procedure to improve the efficiency or the cooperatives, the control of the production and the material and human resources, due to the fact that the working climax is in danger in not few organizations. Accountability is one of the most vulnerable branches. In this activity there are inadequate primary data that make possible the manipulation of counts as to hide illegal events. Amen of the money in safe and the goods of value to which sudden archly are not made, these are some of the fissures that incite wrongdoing. To resolve such challenges are some of the premises in the bring up to date of the Cuban Economic Model.Este artículo plantea algunas recomendaciones para mejorar la eficiencia de las cooperativas, señalando las deficiencias e irregularidades en la dirección y administración, así como en el control efectivo del personal de apoyo de las tareas. El artículo aborda las incongruencias que se esperan cuando se controlan o no se controlan las actividades, cuando se delega o cuando se ha sido delegado, así como la importancia del trabajo en equipos. Se indica cómo mirar el pro y el contra de estas situaciones y cómo proceder en cada caso. También se señala como procedimiento efectivo para mejorar la eficiencia de las cooperativas el control de la producción y de los recursos materiales y humanos puesto que el clima laboral está en riesgo en no pocas organizaciones. La contabilidad es una de las ramas más vulnerables. En esta actividad hay registros primarios que utilizados de forma inadecuada pudieran permitir la manipulación de cuentas y a la vez propiciar el encubrimiento de posibles hechos delictivos. Resolver tales desafíos se presenta como una premisa en la actualización del Modelo Económico Cubano
Procedimiento para la Gestión Estratégica de Costos de causales de ejecución en la Planta de Asfalto
No full textLa gestión de causales de ejecución que se analiza es sumamente importante; el estudio de tales causales muestra las posibilidades de las empresas para tomar decisiones estratégicas relacionadas con la elaboración o entrega del producto o servicio. Es preciso definir todas las causales que afectan los costos en cada una de las actividades de valor; se considera que el volumen es solamente una entre muchas causales del costo. El objetivo fue proponer y aplicar un procedimiento que permita determinar las causales que afectan los costos en cada una de las actividades de valor que incluye un sistema de objetivos estratégicos, las tareas requeridas para desarrollarlos y valorar su cumplimiento. Los resultados obtenidos pueden considerarse como altamente positivos al proponerles de forma ordenada una gestión coherente de causales de ejecución; se llegó a la conclusión de que es necesario continuar perfeccionando tal gestión que propicia el logro de una mayor eficiencia y eficacia.The administration of causal of execution that is analyzed it is extremely important; the study of such causal sample the possibilities of the companies to take strategic decisions related with the elaboration or delivery of the product or service. It is necessary to define all the causal ones that affect the costs in each one of the activities of value; it is considered that the volume is only one among many causal of the cost. The objective to proposed and to apply a procedure that allows to determine the causal ones that affect the costs in each one of the activities of value that includes a system of strategic objectives, the tasks required to develop them and to value its execution. The obtained results can be considered as highly positive when proposing them in an orderly way a coherent administration of causal of execution; you reached the conclusion that it is necessary to continue perfecting such an administration that propitiates the achievement of a bigger efficiency and effectiveness
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
- …
