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

Abstract

The purpose of giving the good use to the resources with which they are counted and to obtain the maximum of economic and financial efficiency. In this work we have carried out the application of a methodological procedure that propitiates the design of the cost system like one of the techniques that facilitates to obtain the countable information that the registration and control of the materials, labor resources and financiers employees facilitate in the productive process of the activities selected in this case: the center productive Canter Luis Raposo and Arenera Malabe, belonging to the Material Company of the Construction; apart from the methodological procedure, they intend a series of models and analysis that facilitate the understanding of the proposed theoretical aspects.