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Procedimiento para la elaboración de las fichas de costo para medicamentos seleccionados de la Empresa Provincial de Farmacias y Ópticas de Guantánamo

Listed author(s):
  • Yoelbys Trimiño Martínez
  • Rebeca Judith Gabriel Pellicier
  • Grisel Kindelan Agustín
Registered author(s):

    La evaluación de los costos es uno de los temas más debatidos actualmente, pues desempeña un papel muy importante en el análisis de la situación económica-financiera, así como en la toma de decisiones para elevar los esfuerzos de producir con un mínimo de gastos y reducción de los costos, sin afectar la calidad de las producciones. El presente trabajo se realizó en la Empresa Provincial de Farmacias y Ópticas de Guantánamo, Cuba, y el objetivo central es proponer un procedimiento para la elaboración de Fichas de costo en medicamentos seleccionados de esta entidad. Los medicamentos seleccionados para la muestra son de los más representativos que se elaboran actualmente en la entidad en los laboratorios de producción.

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    Article provided by Grupo (Universidad de Málaga) in its journal Observatorio de la Economía Latinoamericana.

    Volume (Year): (2012)
    Issue (Month): 176 (December)

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    Handle: RePEc:erv:observ:y:2012:i:176:17
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