Resumen

FERNANDEZ RODRIGUEZ, Yankyel  y  PAZ SAN PEDRO, Virginia Beatriz. Procedure for Recording and Controlling Costs in Empresa de Tecnología Médica Digital - Digital Health Company. Cofin [online]. 2019, vol.13, n.2  Epub 29-Sep-2019. ISSN 2073-6061.

Empresa de Tecnología Médica Digital -Digital Health Company- is a top digital health company, or knowledge-intensive enterprise. It has experienced and highly qualified personnel, and high-tech facilities, which have caused it to become the Cuban company most experienced in health information technology and process automation. Its production capacity exceeding domestic demand has forced it to expand overseas, which is why a procedure for recording and controlling costs, and recording every financial transaction was developed. This allowed the management to know the real cost of production, and make decisions for enhancing its global competitiveness.

Palabras clave : cost; cost of goods sold; work-in-progress; finished goods; equivalent units..

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