Cost accounting, a vitally important tool in agricultural companies

Authors

  • Yiliana Savón-Brook Unidad Empresarial de Base Gran Tierra
  • Ismary Felicia Lasserra-Vargas Centro de Información y Gestión Tecnológica, (CIGET), Guantánamo. Cuba.

Keywords:

Cost accounting; Agricultural company; Production; Imports decrease

Abstract

Currently, the Cuban economy faces challenges due to the intensification of the economic, commercial and financial blockade imposed by the United States more than 50 years ago and the high prices of raw materials.  Therefore, it is a challenge for the different Base Business Units of the agricultural sector to have information related to cost, which allows them to make accurate strategic decisions that affect the increase in production; and thus, achieve a reduction in imports, which demands rigorous control and analysis of costs, starting from their correct application through adequate control and systematic training of management personnel.

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Published

2024-03-27

How to Cite

Savón-Brook, Y. ., & Lasserra-Vargas, I. F. . (2024). Cost accounting, a vitally important tool in agricultural companies. Man, Science and Technology, 27(2), 51–58. Retrieved from http://hct.cigetgtmo.co.cu/revistahct/index.php/htc/article/view/1336

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Artí­culos