Resumo

BERICIARTO PEREZ, Frank Abel; QUINTERO BARRIZONTE, Jorge Luis  e  FUENTES DIAZ, Damarys. Analysis for calculating the cost of capital in the chemical center University of Las Villas. Universidad y Sociedad [online]. 2016, vol.8, n.2, pp.107-113. ISSN 2218-3620.

Chemical Center "University of Las Villas" has developed a complete cycle a single product worldwide that combines bactericidal broad-spectrum fungicides against susceptible and multidrug-resistant strains and in early 1007 managed to record the first human medicine, which it was included in the basic drugs from Cuba and has already started producing the same on the basis of the active principle at the level of the Cuban pharmaceutical industry (QUIMEFA). It works on the development of new finished forms of the active ingredient G-1. In the entity a study to obtain the variables that precede determining the cost of capital so it relied on a recently completed economic assessment in which a fixed capital cost established chemical companies as the company used was made it is assessed where this cost of capital is 10%. The above analysis was based on two productions of the entity by which profit is obtained, since its development depends on the Active Pharmaceutical Ingredient (API) G-1, such products are Dermofural and Vitrofural. An assessment or economic assessment that includes two types of calculations was performed. It is up to conclusions where the combination of these procedures allows the selection of the variant or alternative suitable for the execution of the implementation of a methodology considering the best economic benefits associated with them.

Palavras-chave : Cost of Capital; pharmaceutical industry; product of biological action.

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