Resumen

MAURA SANTIAGO, Ana Victoria  y  SUAREZ JIMENEZ, Alina. Strategic Risk Management in Civil Service - Activity-Based Costing System. Cofin [online]. 2019, vol.13, n.2  Epub 29-Sep-2019. ISSN 2073-6061.

In Cuba, civil service has been affected by changes to the economic model, which are intended to reduce or cut excessive public spending. In management accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within their organizations, which aids their management and performance of control functions. This is applicable to all kinds of organizations, including the ones that are part of the public sector. This work is aimed at linking strategic risk management with civil service, by using activity-based costing system as a management technique, and applying it to the Neonatology Services at the Obstetrics and Gynecology Hospital in the Havana municipality of Guanabacoa. This will contribute to decision-making.

Palabras clave : civil service; cost; strategy; management; healthcare sector..

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