Resumo

ESCOBAR FERNANDEZ, Yaisel  e  MAS LOPEZ, Carlos Javier. Procedure to calculate costs per project of the Empresa de Ingeniería del Transporte, Havana, Cuba. Cofin [online]. 2022, vol.16, n.2  Epub 01-Jul-2022. ISSN 2073-6061.

Increasing efficiency and effectiveness in companies is a central objective of the country's economic policy. In this sense, a detailed analysis of the costs and expenses associated with the products and services offered is a very important tool for the control and efficient use of material, financial and labor resources. An adequate cost accounting system allows the company to improve its performance, reduce its costs and order delivery times, as well as provide higher quality products and customer satisfaction, thus promoting competitive advantages.

Palavras-chave : architecture; cost; engineering; project.

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