Resumo

VECINO GUERRA, Fernando José; ACEVEDO SUAREZ, José Antonio; ZALDIVAR CASTRO, Antonio Bernabé  e  RODRIGUEZ CASTILLA, Liuris. Theoretical contributions to control value creation in productive chaining in Cuba. Universidad y Sociedad [online]. 2022, vol.14, n.2, pp. 252-265.  Epub 02-Abr-2022. ISSN 2218-3620.

In the current Cuban productive economic system, conditions are in place that favor regulation and control to guide the productive chains towards their functioning as value chains. The objective of this article is to establish concepts and terms adjusted to the functioning of the elements of the value chain in order to control the creation of value in the productive chain in Cuba, to verify the creation of value by grouping the expenses, costs and results of the chain's operating companies in a value register and to establish the necessary calculations that will allow developers, engineers and auditors to design a map of the production chain with all the elements, its structure, interrelations and actions in the generation of value, where the use of the concepts of aggregate value and added value are differentiated.

Palavras-chave : Value Chain; added value; gathered value; productive chaining; chaining stage; chain actors.

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