Improvement of the cost sheet for research projects of the Nickel Research Center “Captain Alberto Fernández Montes de Oca”

Authors

Keywords:

cost sheets, budget, research projects, economic efficiency

Abstract

This research, conducted at the "Capitán Alberto Fernández Montes de Oca" Nickel Research Center (CEDINIQ), aims to improve the cost sheets for research project budgets in accordance with regulations issued by the Ministry of Finance and Prices (MFP) on updating product and service prices, as well as by the Ministry of Science, Technology and Environment (CITMA). The study applies theoretical and empirical research methods, including the cost method to establish selling prices, producing calculations that complement the models used to validate the proposed objective. As a result, the cost sheets for research project budgets serve as an effective tool for achieving economic efficiency and improving performance in fulfilling the Center's mission.

 

Author Biographies

Mónica Guevara Palencia, Universidad de Moa, Dr. Antonio Núñez Jiménez, Holguín, Cuba

 

Diliana Leyva Cisneros, Universidad de Moa, Dr. Antonio Núñez Jiménez, Holguín, Cuba

 

Yuneysy Bell Batista, Universidad de Moa, Dr. Antonio Núñez Jiménez, Holguín, Cuba

 

References

Arocena, R., Sutz, J. (2020). La necesidad de nuevas conceptualizaciones teóricas sobre los Sistemas Nacionales de Innovación, basadas en la experiencia de América Latina. Economía de la innovación y las nuevas tecnologías, 29(7), 814-829

Díaz-Canel, M., & Delgado, M. (2020). Modelo de Gestión del gobierno orientado a la innovación. Revista Cubana de Administración Pública y Empresarial, 46(1).

Dutrénit, G., & Sutz J. (eds.) (2013). Sistemas de innovación para un desarrollo inclusivo. La experiencia latinoamericana. FCCyT.

Lineamientos de la Política Económica y Social del Partido y la Revolución. 2016. 7-14 pp

Lundvall, B. A. 2015. De la innovación como proceso interactivo al sistema nacional de innovación en una era de globalización: lecciones para empresas, universidades y políticas públicas. Palabras de apertura. Conferencia Anual de Globelics. La Habana, Cuba

Rodríguez, A. 2016. Aprovechando la ciencia, la tecnología y la innovación: desarrollando un ecosistema inclusivo. Experiencia cubana. (Conferencia). Foro Global de Innovación. Nueva Delhi, India

Downloads

Published

30-03-2025

How to Cite

Guevara Palencia, M., Leyva Cisneros, D., & Bell Batista, Y. (2025). Improvement of the cost sheet for research projects of the Nickel Research Center “Captain Alberto Fernández Montes de Oca”. Cuban Magazine of Finance and Prices, 9(1), 90–121. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/V9N12025_MGPyOtros

Issue

Vol. 9 No. 1 (2025): enero - marzo

Section

Research articles

License

Creative Commons 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.