Resumo

ESQUIVEL-GARCIAI, Renier  e  DELGADO-FERNANDEZII, Mercedes. Procedure to register the costs of the training of leaders in Cuba. Ing. Ind. [online]. 2013, vol.34, n.3, pp. 267-279. ISSN 1815-5936.

The training of leaders in Cuba was perfected in 2011 when it was created the Higher School of Leaders of the State and the Government. The documental investigation carried out, demonstrated the inadequacy of the tools for the economic administration of the training process. That is why it is presented a procedure that allows the registration of the training process costs and contributes to the evaluation of its impact. It were used the analysis and bibliographical synthesis, an integrative matrix in order to decide the action to evaluate, the checklist of the types of expenses and the tool for the calculation of the costs with a process approach. The application of the procedure in the first edition of the Postgraduate Course on Management and Business Management taught in Sancti Spíritus province to a sample of 26 leaders, had a total cost of 46073.15 Cuban pesos and in the 1.75 months long, each student spent 1772.04 Cuban pesos.

Palavras-chave : costs; training; impact.

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