Resumen

CREAGH HERNANDEZ, Lienny  y  O’FARRIL RODRIGUEZ, Ismary Isabel. A Method for a Gas Cost Behavior Analysis at the Cuban Oil and Gas Company EPEP Occidente. Cofin [online]. 2020, vol.14, n.1  Epub 14-Mayo-2020. ISSN 2073-6061.

This paper is aimed at suggesting a method for calculating indirect costs of gas at the Cuban oil and gas company EPEP Occidente. The company’s characteristics, production cycle and current way of calculating cost of gas are presented. On the basis of the current cost of gas, it was found that the company doesn’t have a method for accurately calculating gas production costs, which leads to inefficiency.

Palabras clave : Cost accounting; gas deposits; real cost..

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