Methodology with approach to processes for the implementation of cost systems in aqueduct companies in Cuba
Keywords:
cost, aqueduct, efficiency, processing, serviceAbstract
The management of water supply systems in Cuba is becoming increasingly important for water scarcity that occurs in much of the national territory. The current trends of Cuban state policy in the management of water resources are aimed at improving the efficiency of the management of the course. The present is a summary of the research that is based on the water resources system of the need to know the costs of the aqueduct activity and that knowledge of knowledge can be considered as the sustainability of potable water supply systems through the use of economic indicators that allow measuring the efficiency and profitability of the service. From this perspective, the objective is to develop a proposal that offers the possibility of formulating from the accounting area other alternatives that help the management and development of organizations as services of public services to the community. With the implementation of cost systems, it was possible to know that the process is a service activity in which a productive process is developed, so the analysis and recording of the costs is done separately, according to the processes or activities that they give them origin
References
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