<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2073-6061</journal-id>
<journal-title><![CDATA[Cofin Habana]]></journal-title>
<abbrev-journal-title><![CDATA[Cofin]]></abbrev-journal-title>
<issn>2073-6061</issn>
<publisher>
<publisher-name><![CDATA[Editorial UH]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2073-60612021000200001</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La planificación estratégica del costo del registro sanitario de medicamentos]]></article-title>
<article-title xml:lang="en"><![CDATA[The Strategic Planning of the Cost of the Sanitary Registration of Medicines]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Aguilera Díazor]]></surname>
<given-names><![CDATA[Anailys]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Facultad de Contabilidad y Finanzas, Universidad de La Habana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>15</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2073-60612021000200001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2073-60612021000200001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2073-60612021000200001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Con el propósito de facilitar a las organizaciones ventaja competitiva se propone un procedimiento basado en el análisis y la identificación de la cadena de valor y sus causales de costo para planificar el precio del registro sanitario de medicamentos en función de las actividades que lo generan y teniendo en cuenta diversas concepciones de la gestión empresarial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT With the purpose of providing organizations with competitive advantage, a procedure based on the analysis and identification of the value chain and its cost drivers is proposed to plan the price of the sanitary registration of medicines according to the activities that generate it and taking into account different conceptions of business management.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[cadena de valor]]></kwd>
<kwd lng="es"><![CDATA[estrategias]]></kwd>
<kwd lng="es"><![CDATA[gestión]]></kwd>
<kwd lng="es"><![CDATA[ventaja competitiva.]]></kwd>
<kwd lng="en"><![CDATA[value chain]]></kwd>
<kwd lng="en"><![CDATA[strategies]]></kwd>
<kwd lng="en"><![CDATA[management]]></kwd>
<kwd lng="en"><![CDATA[competitive advantage.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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