The cost sheet for prices, its background, update, importance and challenges
Keywords:
prices, costsAbstract
This paper examines the historical evolution of the Cost Sheet within Cuba's pricing framework, analyzing key developments in its methodological design. The study highlights recent advancements toward a more objective, flexible, and collaborative approach aimed at enhancing its effectiveness as a strategic tool for price negotiation between the State and various economic stakeholders. Additionally, it addresses the implementation challenges of the revised Cost Sheet methodology and proposes continuous refinement mechanisms to align with Cuba's evolving economic landscape and specific contextual requirements.
References
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Ministerio de Finanzas y Precios. (1999). Metodología General para la Formación y Aprobación de Precios y Tarifas en Moneda Nacional. La Habana: Ministerio de Finanzas y Precios.
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