Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba

Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba

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Fil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.

Bibliographic Details
Main Authors: Becerra Suárez, Keitel, Gómez Alfonso, Elizabeth, Pérez Falco, Grisel, Pérez Guevara, David
Format: info:eu-repo/semantics/article
Language:English
Published: Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración 2012
Subjects:
Cost
Blood
Procedure
Online Access:https://hdl.handle.net/20.500.12219/4686
id ir-20.500.12219-4686
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
institution Universidad Nacional de Misiones
collection Repositorio RIDUNaM
language English
topic Cost
Blood
Procedure
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
description Fil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
format info:eu-repo/semantics/article
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
title 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_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_sort cost identification and analysis for the extraction of plasma in the blood bank of cienfuegos cuba
publisher Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publishDate 2012
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
_version_ 1805944212104937472

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