Management of the cost system for work orders in construction companies of the Holguín Municipality.

Authors

Keywords:

management, cost system, work orders

Abstract

The article is developed in the Construction Company of Architectural Works of Holguín, Cuba, with the aim of developing and implementing a procedure for cost management, as a fundamental element of information that allows improving planning, recording, calculation, cost analysis of the works for decision making. For the development, theoretical and empirical methods were used such as: hypothetical-deductive, observation and review of documents, analysis and synthesis, logical-abstract and the informal interview, all this allowed the authors to reveal shortcomings and possible causes. The designed procedure responds to the basic regulations that the current legislation in the Republic of Cuba has established. Its implementation revealed its relevance for solving the shortcomings declared by the authors.

Author Biographies

Meylin Betancourt Leyva, Universidad of Holguin

Master in Management, instructor professor of the discipline of cost.

Alba Sánchez Arencibia, Universidad of Holguin

Doctor in Pedagogical Sciences, assistant professor of Accounting and Finance and Vice Dean of Research and Graduate Studies

Yaisel Rodríguez Hernández, Universidad of Holguin

Master's Degree in Management Accounting, Assistant Professor of the cost discipline and doctoral student of the PhD in Organizational Management

References

Acosta,R. A. (2018) Diseño del sitema de costo por órden de trabajo en la UEB de la Industria de materiales de construcción, mantenimiento y reparaciones de la empresa MÉDANO. Tesis de maestría. Universidad de Holguín.

Delgado, G. N. de las M. (2017). Procedimiento de un sistema de costo. Cofin Habana, 11(2), 91–101. Retrieved from http://scielo.sld.cu/scielo.php?script=sci_arttext&pid=S207360612017000200007&lang=es

Hernández, R. Y. (2014). Propuesta de una Metodología para el diseño de un Sistema de Costo por Órdenes de Trabajo en la Empresa de Conservación, Rehabilitación y Servicios a la Vivienda de Holguín. Tesis de maestría. Universidad de Holguín.

Mendoza, G. (2007). Contabilidad Pecuaria y Costos Ganaderos. Editorial Sin Límite. Mérida, Venezuela.

MFP. (2018). Norma específica de de Contabilidad No. 12 " Contabilidad de Gestión". Resolución No.935, La Habana, Cuba.

Rodríguez, M. L., García, M. M., Salas, F. R., Suárez, G. M., & Jiménez, A. S. (2010). Sistema de Costos. Habana, Habana, Cuba: Félix Varela. Recuperado el 2 de Mayo de 2020

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Published

08-03-2023

How to Cite

Betancourt Leyva, M., Sánchez Arencibia, A., & Rodríguez Hernández, Y. (2023). Management of the cost system for work orders in construction companies of the Holguín Municipality. Cuban Magazine of Finance and Prices, 7(1), 5–17. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V7N12023_MBLyOtros

Issue

Vol. 7 No. 1 (2023): enero - marzo

Section

Research articles

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