Fundaments of cost based in the activities. A proposal for the State Cuban Company.

Abstract

One of the central problems of the companies is to be efficient in the context of the calculation, registration, planning, control and analysis of the cost activity. The traditional systems of cost cannot face the current structure of this indicator, since the characteristics of the products and services have changed, what causes a process of reconversión of the cost. One of the most novel aspects in the current context is not to load the costs to the products, but to the activities, since they are these last ones those that consume the resources that later on will be averaged to the products. This procedure has been given to know as Based Cost in the Activities and it constitutes a necessity for the Cuban companies for the sake of making efficient its productive process.