Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos 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 servicesallows the asses and analysis of the procedur...
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| Format: | Online |
| Language: | Spanish English |
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Universidad Nacional de Misiones - Facultad de Ciencias Económicas
2012
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| Online Access: | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555 |
| _version_ | 1824325930514907136 |
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| author | Reyes Hernández, Reynier Becerra Suárez, Keitel Gómez Alfonso, Elizabeth Pérez Falco, Grisel Pérez Guevara, David |
| author_facet | Reyes Hernández, Reynier Becerra Suárez, Keitel Gómez Alfonso, Elizabeth Pérez Falco, Grisel Pérez Guevara, David |
| author_sort | Reyes Hernández, Reynier |
| collection | Revista Vision de Futuro |
| description | 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 servicesallows 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 productionarising 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 whenin fact each involves a different cost. |
| format | Online |
| id | ojs-article-555 |
| institution | Facultad de Ciencias Economicas |
| language | Spanish English |
| publishDate | 2012 |
| publisher | Universidad Nacional de Misiones - Facultad de Ciencias Económicas |
| record_format | ojs |
| spelling | ojs-article-5552021-11-17T19:26:07Z Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba Determinación y análisis de los costos de extracción de plasma en el banco de sangre de Cienfuegos. Cuba Reyes Hernández, Reynier Becerra Suárez, Keitel Gómez Alfonso, Elizabeth Pérez Falco, Grisel Pérez Guevara, David Cost; Blood; Procedure Costo; Sangre; Procedimiento 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 servicesallows 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 productionarising 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 whenin fact each involves a different cost. La información de costos resulta herramienta indispensable para la planeación, el control y la toma de decisiones oportunas dentro de las organizaciones y constituye un elemento vital para la gestión y análisis interno de las entidades. Conocer con precisión los costos de las producciones o servicios permite valorar y analizar puntualmente los procesos, actividades y rendimientos en la producción. El banco de sangre provincial de Cienfuegos no logra determinar los costos de sus producciones individualmente, las cuales se derivan de la sangre extraída y requieren de procesos diversos para la obtención del producto final. El objetivo de este trabajo radica en el establecimiento de un procedimiento para la determinación de los costos de las producciones derivadas de la sangre en la entidad objeto de estudio; éste se logra mediante el diseño y aplicación de un costeo por procesos vinculando técnicas de la contabilidad de gestión, en función de aportar elementos precisos para la toma de decisiones. De esta forma se demuestra que el costeo que se aplica en la actualidad en esta entidad es inadecuado pues arroja un costo único para todas sus producciones cuando en realidad cada una implica un costo diferente. Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2012-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555 Scientific Journal Visión de Futuro; Vol. 17 No. 1 (2013): Enero / Junio Visión de Futuro; Vol. 17 No. 1 (2013): Enero / Junio Revista Científica Visión de Futuro; Vol. 17 Núm. 1 (2013): Enero / Junio 1668-8708 1669-7634 spa eng https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555/429 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555/430 https://creativecommons.org/licenses/by-nc/2.5/ar/ |
| spellingShingle | Cost; Blood; Procedure Costo; Sangre; Procedimiento Reyes Hernández, Reynier 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_alt | Determinación y análisis de los costos de extracción de plasma en el banco de sangre de 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 Costo; Sangre; Procedimiento |
| topic_facet | Cost; Blood; Procedure Costo; Sangre; Procedimiento |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555 |
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