Evaluation of the environmental impacts in the management of the Sibanicú Cheese Factory.

Authors

  • Bárbara María Mastrapa Gutiérrez University of Camaguey
  • Antonio Sánchez Batista University of Camaguey

Keywords:

environmental impact, indicators, waste, dairy products

Abstract

The objective of the research was to design a system of environmental indicators to systematically measure and evaluate the environmental impacts in the Sibanicú dairy industry, in order to provide a tool for decision-making and business improvement. The scientific methods of analysis and synthesis, the documentary review, the survey and the computational processing of the data were applied. Descriptive statistics through multi-criteria analysis were used to select and rank environmental indicators. The results of the investigation revealed the effectiveness of the indicators for the dairy industry analyzed and their adjustment to the environmental conditions.

Author Biographies

Bárbara María Mastrapa Gutiérrez, University of Camaguey

Ingeniera en Máquinas Computadoras por el Instituto Superior Politécnico José Antonio Echavarría en la Habana. Master en Ciencias en Contabilidad Gerencial. Profesora Auxiliar del Departamento de Contabilidad y Finanzas de la Facultad de Ciencias Económicas de la Universidad de Camagüey “Ignacio Agramonte Loynaz” en la disciplina de costos. Ha participado en varios eventos nacionales e internacionales. Ha tutorado varias tesis de diploma y vincula la labor extracurricular y científica de la universidad con el trabajo económico de la industria láctea donde labora a través de grupos científicos estudiantiles. Delegada al 8 Congreso de la ANEC.

Antonio Sánchez Batista, University of Camaguey

Licenciado en Contabilidad y Finanzas en la Universidad de Camagüey. Doctor en Ciencias Contables y Financieras. Profesor Titular de la Universidad de Camagüey “Ignacio Agramonte Loynaz”. Imparte asignaturas de la disciplina de costos en la carrera de Contabilidad y Finanzas. Actúa como profesor de la Facultad de Ciencias Económicas y de la Escuela de Cuadros del Estado y del Gobierno en Camagüey. Es miembro del consejo científico de su facultad y del comité académico de la maestría de Contabilidad Gerencial y Doctorado de Contabilidad; integra el tribunal permanente para la defensa de doctorados en la especialidad de Contabilidad y Finanzas.

References

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Published

30-12-2019

How to Cite

Mastrapa Gutiérrez, B. M., & Sánchez Batista, A. (2019). Evaluation of the environmental impacts in the management of the Sibanicú Cheese Factory. Cuban Magazine of Finance and Prices, 3(4), 72–88. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/08_V3N42019_BMyASB

Issue

Vol. 3 No. 4 (2019): octubre - diciembre

Section

Research articles

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