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
- Institución
- Universidad Nacional de Misiones
- OAI Identificador
- oai:rid.unam.edu.ar:20.500.12219/4686
Ver los metadatos del registro completo
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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) |
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Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) |
instname_str |
Universidad Nacional de Misiones |
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Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misiones |
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