Resumen

ROMERO TORRES, Liván; RAMOS HERNANDEZ, Martha Elena  y  RODRIGUEZ HERNANDEZ, Yaisel. Procedure for the design of book prices sheets in university publishing departments. Cofin [online]. 2025, vol.19, n.1  Epub 01-Ene-2025. ISSN 2073-6061.

In Cuba, Price Policy is inherent in the leading role exercised by the socialist state over the economy. The objective of this work is to provide university publishing departments with a procedure for the design of a price sheet of books published by them. The procedure was applied in a case study in the Editorial Department ConCiencia of the University of Holguín. To this end, first, the theoretical-conceptual terminology linked to the price formation process was reviewed, as well as the current legislations. The result was a novel procedure for Cost Accounting, which allows the understanding, explanation and interpretation of price sheets.

Palabras clave : price formation; cost accounting; procedure.

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