Resumo

MACHADO ALMEYDA, María Isabel  e  MAS LOPEZ, Carlos Javier. Procedure for calculating the cost of products in the Empresa de la Sal, Havana, Cuba. Cofin [online]. 2022, vol.16, n.2  Epub 01-Jul-2022. ISSN 2073-6061.

Nowadays there is a high degree of complexity in business economic transactions. Therefore, it has become necessary to have more efficient costing instruments capable of correctly classifying direct expenses and distributing indirect ones towards the selected costing object, allowing to know the true results of economic activity. The research was carried out in an entity that uses the process cost system in the presence of joint productions, with the aim of preparing a procedure to calculate the cost of the products it produces, allowing administrations to make timely decisions.

Palavras-chave : costs; joint costs; expenses.

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