Resumen

MAS LOPEZ, Carlos Javier  y  FUENTES PARDINAS, Yamilet. Process Costing in a Valve Factory Belonging to the Basic Business Unit Gases Camagüey. Cofin [online]. 2019, vol.13, n.1, e15. ISSN 2073-6061.

This paper is aimed at establishing a process costing system in a valve factory belonging to the Basic Business Unit Gases Camagüey which belongs, in turn, to the National Industrial Gases Industry, by taking into account several writers’ views thereon. This will allow costs to be controlled for a better managerial decision making.

Palabras clave : costs; machining; managerial decision making..

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