Cost improvement system for the silvicultural activity in the integral forestry enterprise Pinar del Rio

Abstract

Responding to the necessities of the country of achieving high production levels with the biggest efficiency and possible effectiveness, with an appropriate control of the costs that allows better business work.It is that the present investigation is performed in the integral forestry enterprise of Pinar del Rio. The work has as General Objective to perfect the System of Cost in the integral forestry enterprise of Pinar del Rio.It allows to perform properly the processes of planning, accumulation, calculation and analysis, as well as the taking of decisions. This investigation used as Material and Method the geographical location of the study area and also the analyses of the womb keeping in mind those (Weaknesses, Threats, Strength and the opportunities).It determined productive economic indicators showed a high variation during the period 2009/2013 which was reflected in planning silviculture. The use of these instruments will allow a bigger efficiency and effectiveness inside of the own productive process of the forestry.