Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
Fil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
| Main Authors: | , , , |
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| Format: | info:eu-repo/semantics/article |
| Language: | English |
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Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
2012
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| Subjects: | |
| Online Access: | https://hdl.handle.net/20.500.12219/4686 |
| _version_ | 1824326891765497856 |
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| author | Becerra Suárez, Keitel Gómez Alfonso, Elizabeth Pérez Falco, Grisel Pérez Guevara, David |
| author_facet | Becerra Suárez, Keitel Gómez Alfonso, Elizabeth Pérez Falco, Grisel Pérez Guevara, David |
| author_sort | Becerra Suárez, Keitel |
| collection | Repositorio RIDUNaM |
| description | Fil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba. |
| format | info:eu-repo/semantics/article |
| id | ir-20.500.12219-4686 |
| institution | Universidad Nacional de Misiones |
| language | English |
| publishDate | 2012 |
| publisher | Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| record_format | dspace |
| spelling | ir-20.500.12219-46862023-10-22T21:54:00Z Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba Becerra Suárez, Keitel Gómez Alfonso, Elizabeth Pérez Falco, Grisel Pérez Guevara, David Cost Blood Procedure Fil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba. Fil: Gómez Alfonso, Elizabeth. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba. Fil: Pérez Falco, Grisel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba. Fil: Pérez Guevara, David. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba. The cost information is an indispensable tool for planning, monitoring and timely decisions making in the organizations and is one of the most important elements for the internal management and analysis. The accurately knowledge of production and services allows the asses and analysis of the procedures, activities and productions return. The Blood Bank of Cienfuegos is unable to determinate the costs of their individual productions, which are derived from blood drawn and require different processes to obtain the final product. The objective of this work is to establish a procedure for determining the costs of production arising from the blood in the Blood Bank of Cienfuegos; this is achieved by designing and implementing a process costing accounting techniques linking management function of providing elements necessary for decision making. This shows that the currently costing that the entity applies is inadequate because it generates a single cost for all their products when in fact each involves a different cost. 2012-12-20 info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion https://hdl.handle.net/20.500.12219/4686 eng info:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555/430 info:eu-repo/semantics/openAccess application/pdf application/pdf 449 KB Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| spellingShingle | Cost Blood Procedure Becerra Suárez, Keitel Gómez Alfonso, Elizabeth Pérez Falco, Grisel Pérez Guevara, David Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba |
| title | Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba |
| title_full | Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba |
| title_fullStr | Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba |
| title_full_unstemmed | Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba |
| title_short | Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba |
| title_sort | cost identification and analysis for the extraction of plasma in the blood bank of cienfuegos cuba |
| topic | Cost Blood Procedure |
| url | https://hdl.handle.net/20.500.12219/4686 |
| work_keys_str_mv | AT becerrasuarezkeitel costidentificationandanalysisfortheextractionofplasmainthebloodbankofcienfuegoscuba AT gomezalfonsoelizabeth costidentificationandanalysisfortheextractionofplasmainthebloodbankofcienfuegoscuba AT perezfalcogrisel costidentificationandanalysisfortheextractionofplasmainthebloodbankofcienfuegoscuba AT perezguevaradavid costidentificationandanalysisfortheextractionofplasmainthebloodbankofcienfuegoscuba |
Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba