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Perfeccionamiento del sistema de costo de la unidad empresarial de base (UEB) industria alimentaria

Author

Listed:
  • Publio Rodríguez Correa*
  • Maryanis Sánchez Lescaille

Abstract

El artículo se elabora a partir de una investigación realizada en la Unidad Empresarial de Base (UEB) Industria Alimentaria, con el objetivo general de perfeccionar el sistema de costo que permita evaluar los resultados económicos financieros y mejorar la eficiencia empresarial. En el artículo se exponen algunas consideraciones teóricas relacionados con la contabilidad de costos, su evolución, así como elementos generales de los sistemas de costos en el contexto de la economía cubana. Igualmente se propone un procedimiento para el perfeccionamiento del sistema de costo actual que posee la UEB y que limita el logro de resultados que evidencien el cumplimiento de los objetivos de la organización.

Suggested Citation

  • Publio Rodríguez Correa* & Maryanis Sánchez Lescaille, 2020. "Perfeccionamiento del sistema de costo de la unidad empresarial de base (UEB) industria alimentaria," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 267, may.
    • Handle: RePEc:erv:observ:y:2020:i:267:05
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