Cost calculation of the Wrapper Black Tobacco Benefit
Keywords:
cost, joint costs, management, management accountingAbstract
The strengthening of Management Accounting is nowadays a survival element for companies facing the challenges of a highly competitive environment, where costs can contribute to the strategy for adequate international positioning. This research aims to design a procedure for calculating the production costs of the wrapper black tobacco benefit, contributing to efficient economic-financial management and facilitating decision-making in companies of the Cuban tobacco sector, given its importance for the Cuban economy, as tobacco is among the country's main export items. Its application to a base business unit confirms its feasibility and illustrates the procedure.
References
Arellano C., O. E. (2021). Costos por actividad en la Universidad Nacional de Chimborazo 2015-2016. [Tesis en opción al Grado Científico de Doctor en Ciencias Contables y Empresariales], Facultad de Ciencias Contables. Universidad Nacional Mayor de San Marcos.
Castelló T., E. y Ripoll F., V. M. (2018). Análisis evolutivo de la contabilidad de gestión desde una perspectiva cualitativa. En Universidad: Retos de la contabilidad y la auditoría en la economía actual. (pp. 263-274). España, ISBN: 978-84-9133-157-5.
Empresa de Acopio y Beneficio de Tabaco [ABT] “Lázaro Peña” (2012). Manual de Contabilidad de Costos.
Gómez, Ortiz, J (2021). Gestión estratégica de costos una herramienta de competitividad. Revista Espacio. Vol. 39 (Nº 32).
Hansen, R. y Mowen, M. (2007). Administración de Costos. Contabilidad y control. Quinta edición. CENGAGE Learning Editores S.A. ISBN 9706865837.
Horngren, C. T., Datar, S. M. y Rajan, M. V. (2012). Contabilidad de costos: un enfoque gerencial (14 ed.). México: PEARSON EDUCACIÓN S.A.
López R., M. L., Hernández N., A. J. y Soto F., L. (2024). El costeo basado en las actividades en instituciones financieras cubanas: primeras experiencias. Revista del Banco Central de Cuba, 27(1), 21-27.
Ministerio de Finanzas y Precios [MFP]. (2018). Resolución No. 935/2018 NEC 12 Contabilidad de Gestión. Gaceta Oficial No. 15 Ordinaria, 569-590.
Pérez, H, A. (2024). Procedimiento metodológico para el registro y cálculo del costo de producción de tabaco negro tapado beneficiado en la Empresa ABT “Lázaro Peña”. Tesis en opción al título de Máster en Gestión Estratégica de Costos. Facultad Contabilidad y Finanzas, Universidad de La Habana, Cuba.
Porter, M (1985). Ventaja competitiva. Creación y sostenimiento de un desempeño superior. Ed. Diana, México.
Ricard, D, M (2017). Procedimiento metodológico para diseñar el Sistema de Control interno con enfoque de Procesos. [Tesis en opción al grado científico de Doctor en Ciencias Contables y Financieras], Universidad de La Habana, Cuba.
Vega, V., Pinda, B., Paredes, R., y Domínguez, J.J. (2019). Contabilidad de Costos y Gestión. Primera Edición. Editorial Jurídica del Ecuador. ISBN No. 978-9942-974-71-6.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.
The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:
- Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
- Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
- Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
- Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
- Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.
