Today, it is a problem to
solve by professionals linked to economics, achieve levels of minimum and
competitive costs in manufacturing products or providing services, with the
corresponding required quality and achieve an appropriate level of consumption
of material resources and not financial that are counted, in correspondence with
the development and existing technologies trying to whenever the
costs decrease in search of greater economic efficiency.
The Cuban economy had to make their way in
the intricate scenario of a global economy, which has faced a complex
combination of factors since the triumph of the revolution, both in the social
economic, progress is possible in a single way, look to infinity with the feet
on the ground.
Taking into account the current conditions
in enterprises, the need to link directly to the workers and workers in the
development of production costs and mainly in its reduction commitments to
achieve greater efficiency in production, with methods that meet a higher demand
and with the required quality to be able to distribute their resources in the
most efficient way.
The issue of costs has been treated by
different authors, some of whom have called it as a necessary sacrifice of
resources for the development of a product.
Production costs express the magnitude of
the materials, labor and monetary resources to reach a certain volume of
production with a certain quality, these consist of the set of use-related
expenses, expressed in monetary terms.
The use of production costs is one of the
tools of most important address that offers business management, is the basis
for the determination of the efficiency of the production process being
analyzed, knowing that in the entire process of strategic direction, we must
maximize the opportunities and minimize the actual and potential
effects.
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