Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba

Autores
Becerra Suárez, Keitel; Gómez Alfonso, Elizabeth; Pérez Falco, Grisel; Pérez Guevara, David
Año de publicación
2012
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
Fil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
Fil: Gómez Alfonso, Elizabeth. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
Fil: Pérez Falco, Grisel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
Fil: Pérez Guevara, David. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
The cost information is an indispensable tool for planning, monitoring and timely decisions making in the organizations and is one of the most important elements for the internal management and analysis. The accurately knowledge of production and services allows the asses and analysis of the procedures, activities and productions return. The Blood Bank of Cienfuegos is unable to determinate the costs of their individual productions, which are derived from blood drawn and require different processes to obtain the final product. The objective of this work is to establish a procedure for determining the costs of production arising from the blood in the Blood Bank of Cienfuegos; this is achieved by designing and implementing a process costing accounting techniques linking management function of providing elements necessary for decision making. This shows that the currently costing that the entity applies is inadequate because it generates a single cost for all their products when in fact each involves a different cost.
Materia
Cost
Blood
Procedure
Nivel de accesibilidad
acceso abierto
Condiciones de uso
Atribución-NoComercial-CompartirIgual 4.0 Internacional
Repositorio
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
Institución
Universidad Nacional de Misiones
OAI Identificador
oai:rid.unam.edu.ar:20.500.12219/4686

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spelling Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos CubaBecerra Suárez, KeitelGómez Alfonso, ElizabethPérez Falco, GriselPérez Guevara, DavidCostBloodProcedureFil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.Fil: Gómez Alfonso, Elizabeth. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.Fil: Pérez Falco, Grisel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.Fil: Pérez Guevara, David. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.The cost information is an indispensable tool for planning, monitoring and timely decisions making in the organizations and is one of the most important elements for the internal management and analysis. The accurately knowledge of production and services allows the asses and analysis of the procedures, activities and productions return. The Blood Bank of Cienfuegos is unable to determinate the costs of their individual productions, which are derived from blood drawn and require different processes to obtain the final product. The objective of this work is to establish a procedure for determining the costs of production arising from the blood in the Blood Bank of Cienfuegos; this is achieved by designing and implementing a process costing accounting techniques linking management function of providing elements necessary for decision making. This shows that the currently costing that the entity applies is inadequate because it generates a single cost for all their products when in fact each involves a different cost.Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración2012-12-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdf449 KBhttps://hdl.handle.net/20.500.12219/4686enginfo:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555/430info:eu-repo/semantics/openAccessAtribución-NoComercial-CompartirIgual 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-sa/4.0/reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)instname:Universidad Nacional de Misiones2025-09-29T15:02:26Zoai:rid.unam.edu.ar:20.500.12219/4686instacron:UNAMInstitucionalhttps://rid.unam.edu.ar/Universidad públicahttps://www.unam.edu.ar/https://rid.unam.edu.ar/oai/rsnrdArgentinaopendoar:2025-09-29 15:02:27.277Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misionesfalse
dc.title.none.fl_str_mv Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
title Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
spellingShingle Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
Becerra Suárez, Keitel
Cost
Blood
Procedure
title_short Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
title_full Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
title_fullStr Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
title_full_unstemmed Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
title_sort Cost identification and analysis for the extraction of plasma in the blood bank of Cienfuegos Cuba
dc.creator.none.fl_str_mv Becerra Suárez, Keitel
Gómez Alfonso, Elizabeth
Pérez Falco, Grisel
Pérez Guevara, David
author Becerra Suárez, Keitel
author_facet Becerra Suárez, Keitel
Gómez Alfonso, Elizabeth
Pérez Falco, Grisel
Pérez Guevara, David
author_role author
author2 Gómez Alfonso, Elizabeth
Pérez Falco, Grisel
Pérez Guevara, David
author2_role author
author
author
dc.subject.none.fl_str_mv Cost
Blood
Procedure
topic Cost
Blood
Procedure
dc.description.none.fl_txt_mv Fil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
Fil: Gómez Alfonso, Elizabeth. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
Fil: Pérez Falco, Grisel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
Fil: Pérez Guevara, David. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
The cost information is an indispensable tool for planning, monitoring and timely decisions making in the organizations and is one of the most important elements for the internal management and analysis. The accurately knowledge of production and services allows the asses and analysis of the procedures, activities and productions return. The Blood Bank of Cienfuegos is unable to determinate the costs of their individual productions, which are derived from blood drawn and require different processes to obtain the final product. The objective of this work is to establish a procedure for determining the costs of production arising from the blood in the Blood Bank of Cienfuegos; this is achieved by designing and implementing a process costing accounting techniques linking management function of providing elements necessary for decision making. This shows that the currently costing that the entity applies is inadequate because it generates a single cost for all their products when in fact each involves a different cost.
description Fil: Becerra Suárez, Keitel. Universidad de Cienfuegos Carlos Rafael Rodríguez. Facultad de Ciencias Económicas y Empresariales; Cuba.
publishDate 2012
dc.date.none.fl_str_mv 2012-12-20
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://purl.org/coar/resource_type/c_6501
info:ar-repo/semantics/articulo
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.12219/4686
url https://hdl.handle.net/20.500.12219/4686
dc.language.none.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv info:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/555/430
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
Atribución-NoComercial-CompartirIgual 4.0 Internacional
http://creativecommons.org/licenses/by-nc-sa/4.0/
eu_rights_str_mv openAccess
rights_invalid_str_mv Atribución-NoComercial-CompartirIgual 4.0 Internacional
http://creativecommons.org/licenses/by-nc-sa/4.0/
dc.format.none.fl_str_mv application/pdf
application/pdf
449 KB
dc.publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
dc.source.none.fl_str_mv reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
instname:Universidad Nacional de Misiones
reponame_str Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
collection Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
instname_str Universidad Nacional de Misiones
repository.name.fl_str_mv Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misiones
repository.mail.fl_str_mv
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