Resumo

GONZALEZ CABRERA, Mildred  e  LOPEZ RODRIGUEZ, Miriam. New Steps to Keep a Spending Record at the College for Government Officials. Cofin [online]. 2019, vol.13, n.1, e07. ISSN 2073-6061.

This work suggests some changes to the steps currently followed to keep a spending record at the College for Government Officials (ESCEG, according to its acronym in Spanish). In this way, the foundations of an activity-based costing system at a Cuban college will be laid. New steps are suggested, taking into account the nature of the institution in question. The suggestion is a first stage in getting to know an activity-based costing system at the College because it defines aspects to be included in costing and planning.

Palavras-chave : activities; cost; higher education; steps; processes; recordkeeping..

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