Procedure for calculating the cost of postal services in the Post Office, Santi Spiritus

Authors

Keywords:

services, processes, activities, cost drivers

Abstract

The work deals with the design of a procedure to calculate the cost of postal services in the Post Office, Sancti Spíritus. The theoretical and logical method, the abstract and within this the induction - deduction procedure were used. The result contributes to the strengthening of management accounting as a management tool, for decision making, the research was analyzed.

Author Biographies

Yisell Obregón Cruz, Postal Business Group of Cuba

Labora en Grupo Empresarial Correos de Cuba, La Habana. Graduada en la Licenciatura en Contabilidad y Finanzas, ha participado como ponente en Eventos a nivel municipal, provincial y nacional con reconocimientos. Actualmente se desempeña como Subdirectora Económica del Grupo Empresarial Correos de Cuba, La Habana.

María Luisa Lara Zayas, University of Santi Spiritus

Labora en la Universidad de Sancti Spíritus “José Martí Pérez “, Profesora titular y consultante. Graduada de Master en Contabilidad Gerencial en la Universidad de Camagüey, miembro de honor de la Asociación Nacional de Economistas y Contadores de Cuba, ha participado como ponente y jurado en Eventos a nivel municipal, provincial, nacional e internacional con reconocimientos. Imparte temas sobre Contabilidad y Análisis Económicos en la Maestría de Contabilidad Gerencial de la Universidad de las Villas “Martha Abreu”, los Diplomados de Administración Pública y Gestión Empresarial, al igual que en la Facultad de Contabilidad y Finanzas de Sancti Spíritus.

References

AECA. “Principios de Contabilidad de Gestión. El sistema de costos basado en las actividades”. Madrid, España: Ediciones Gráficas Ortega.

Alcarria J. (2012). Introducción a la Contabilidad. Publicacions de la Universitat Jaume I. Servei de Comunicació i Publicacions. Campus del Riu Sec. Edifici Rectorat i Serveis Centrals. 12071 Castelló de la Plana. Recuperado de http://www.negocios y emprendimiento.org/2013/07/libros-gratis-administración- Gestion-empresas.html.

Álvarez, G.A. “Contabilidad de Gestión: Nuevos enfoques del Sistema de Costo por Actividades en el marco del Perfeccionamiento Empresarial”. Tesis presentada en opción al grado científico de Doctor en Ciencias Económicas. Universidad de Camagüey, 2000.

Amat, O. et al. “Contabilidad y Gestión de Costes”. España: Editora Gestión 2000.

Anderson, S.W. et al. “Factors influencing the performance of activity-based costing teams: a field study of ABC model development time in the automobile industry”. Accounting, Organizations and Society, vol. 27, 2002.

Armenteros Díaz M. “La Contabilidad de Gestión en los Mercados Globalizados”.http://www.isri.cu/Paginas/Investigaciones/Investigaciones16.hm

Ministerio de Finanzas y Precios (2016) Nomenclador de Cuentas. Resolución 494/2016

Ministerio de Finanzas y Precios (2018) Norma Específica 12 sobre la Contabilidad de Gestión .Resolución 938/2018.Cuba

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Published

05-10-2022

How to Cite

Obregón Cruz, Y., & Lara Zayas, M. L. (2022). Procedure for calculating the cost of postal services in the Post Office, Santi Spiritus. Cuban Magazine of Finance and Prices, 6(4), 103–109. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/09_V6N42022_YOCyMLLZ

Issue

Vol. 6 No. 4 (2022): octubre - diciembre

Section

Research articles

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