<?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>2306-9155</journal-id>
<journal-title><![CDATA[Retos de la Dirección]]></journal-title>
<abbrev-journal-title><![CDATA[Rev retos]]></abbrev-journal-title>
<issn>2306-9155</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudios de Dirección Empresarial Territorial de la Universidad de Camagüey Ignacio Agramonte Loynaz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2306-91552020000200205</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Contribución del costo sostenible para el cuidado del agua. Una mirada desde la Agenda 2030]]></article-title>
<article-title xml:lang="en"><![CDATA[Contribution of Sustainable Cost to Water Care: An Outlook from the 2030 Agenda]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sinforoso Martínez]]></surname>
<given-names><![CDATA[Saulo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pelegrín Mesa]]></surname>
<given-names><![CDATA[Arístides]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Álvarez Velázquez]]></surname>
<given-names><![CDATA[Edalid]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Veracruzana Facultad de Contaduría ]]></institution>
<addr-line><![CDATA[Tuxpan Veracruz]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Camagüey Ignacio Agramonte Loynaz Facultad de Ciencias Económicas ]]></institution>
<addr-line><![CDATA[ Camagüey]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>14</volume>
<numero>2</numero>
<fpage>205</fpage>
<lpage>224</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2306-91552020000200205&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2306-91552020000200205&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2306-91552020000200205&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN  Objetivo:  Identificar la contribución del costo sostenible para el cumplimiento de las metas de la agenda 2030 vinculadas al agua.  Métodos y técnicas:  Se parte de la teoría tridimensional de la contabilidad. El estudio tiene un enfoque cuantitativo, con alcance descriptivo. Se aplica el método de análisis y síntesis. La técnica de recolección de datos fue el análisis documental.  Resultados:  Se muestran los resultados obtenidos en la determinación del costo sostenible en dos sectores empresariales en México y se analiza su contribución al cumplimiento de los objetivos internacionales. Los resultados preliminares reflejan que el costo sostenible es fundamental para el sector empresarial, ya que contribuye a cumplir los compromisos y desafíos que describe la Agenda 2030 relativo al objetivo 6.3: agua limpia y saneamiento.  Conclusiones:  El costo sostenible es una necesidad para la humanidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT  Objective:  To identify the contribution of sustainable cost to the achievement of the 2030 Agenda in relation to water.  Methods and techniques:  This study relies on the tridimensional theory of accounting, and uses a quantitative approach, with descriptive analysis. The method of analysis and synthesis is applied. The data collection technique used was document review.  Results:  The results from the determination of sustainable cost in two business sectors in Mexico are shown, and their contribution to the achievement of international goals is analyzed. The preliminary results show that sustainable cost is essential to the business sector, since it contributes to the achievement of commitments and challenges described in the 2030 Agenda related to goal No. 6.3: clean water and sanitation.  Conclusions:  Sustainable cost is a need for humanity.]]></p></abstract>
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<kwd lng="es"><![CDATA[contabilidad ambiental]]></kwd>
<kwd lng="es"><![CDATA[medio ambiente]]></kwd>
<kwd lng="es"><![CDATA[toma de decisiones]]></kwd>
<kwd lng="es"><![CDATA[costo sostenible]]></kwd>
<kwd lng="en"><![CDATA[environmental accounting]]></kwd>
<kwd lng="en"><![CDATA[environment]]></kwd>
<kwd lng="en"><![CDATA[decision-making]]></kwd>
<kwd lng="en"><![CDATA[sustainable cost]]></kwd>
</kwd-group>
</article-meta>
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