EL COSTO EN LA ADMINISTRACIÓN PÚBLICA Y SUS PARTICULARIDADES EN LA EDUCACIÓN SUPERIOR

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ID: 108722
2018
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Abstract
La Contabilidad de Gestión es un instrumento de control, que brinda información útil para el proceso de toma de decisiones. Generalmente se identifica con la gestión empresarial pero es aplicable a cualquier tipo de organización como es el caso del sector público, donde el control de los recursos limitados es fundamental para el eficaz desempeño de sus funciones. Existen diversas experiencias que demuestran lo antes expuesto, siendo un objetivo del presente trabajo abordar los costos en la Educación Superior, como parte del Sector Público en Cuba.Palabras claves: Contabilidad de Gestión, Costos, Sector público, Educación Superior.Abstract Management Accounting is a control instrument that provides useful information for the decisionmaking process. It is generally identified with business management but it is applicable to any type of organization such as the public sector, where the control of limited resources is essential for the effective performance of its functions. There are several experiences that demonstrate the foregoing, being an objective of this work to address the costs in Higher Education, as part of the Public Sector in Cuba.Keywords: Management accounting, cost, public sector, Higher Education.
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Cabrera2018revistaEL Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Mildred González Cabrera;Miriam López Rodríguez;
Journal Revista Cubana de Administración Pública y Empresarial
Year 2018
DOI
16
URL
https://apye.esceg.cu/index.php/apye/article/view/16
Keywords
infrastructure Tourism resilience health community ai physical covid-19 covid-19; urgencias estomatológicas; bioseguridad.covid-19 urgencias estomatológicas bioseguridad. Zoology Education Medicine Science social sciences

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