Determination of the costs of the Lens Carving Laboratory, Optical Base Business Unit, Cienfuegos.
This work presents the results of the investigation entitled "Determination of the costs of the Laboratory for Carving of Lenses Entrepreneurial Unit of Base Optics Cienfuegos", which aimed to determine the costs of the Carving Laboratory UEB Optics Cienfuegos, based on a system of cost for specific orders that allows knowing how much each job to execute costs. In order to comply with it, the author's own procedure was prepared, taking as a reference the procedure applied by Polimeni et. to the. (2005). The result of its application allowed to know the current situation of the Laboratory, the deficiencies that it presented, and it was also possible to identify the most appropriate forms and routes that allowed its correction in order to achieve the planned objectives.
Key words: Procedure, cost system, productions, carving, orders.
Introduction
Health services consume resources that are systematically increased in a context where it is necessary to go hand in hand with technological development to maintain and raise the health status of the population, in this environment, costs are an important working instrument for different levels of the Health System as support for processes and as a tool for decision-makers. Consequently, with what, the evolution in the world of accounting information, as well as the improvement of the Cuban Economic Model motivate the investigation about the cost systems that are currently developed in the field of Management Accounting. (Gálvez, García, Portuondo, Lara, & Collazo, 2012)
The Cuban National Health System has guaranteed a correspondence between the development of ophthalmology in the country, the training of professionals in optometry and optics and the insertion of new technologies in the lens production laboratories that began their work with mineral material (glass) and today they do it with organic material that offers advantages such as its lightness, greater resistance to shocks and its ease of coloring and fading. (Muñoz, 2011)
The Units of the National Health System are governed by the Instruction and Procedures Manual on Health Costs, revised in its second version of January 2012, rectified on March 29, 2013, which establishes the instructions and procedures required for the implementation and systematic application of costs. This manual makes it possible, by knowing the real costs of the actions, to take appropriate measures, in order to obtain maximum efficiency in budget execution and to increase the effectiveness of general management.
The specific characteristics of the Optical Base Business Unit (UEB) Carving Laboratory, belonging to the Provincial Company of Pharmacies and Optics of Cienfuegos, with a business accounting system that must generate a level of profits that allows increasing activity levels For the good development of the company and for the application of the established payment systems, it has been difficult to use the procedures manual for the budgeted units. The work is carried out with analysis of income and expenses without having knowledge of the real costs of the process, a fact that does not allow adequate analysis to be made for decision-making and for the correct planning required. Hence the need to know and use costs as a management tool.
In this context, the research is carried out, which presents as a problematic situation: the guidelines that are approved to carry out the cost system and the ways to determine them are not completed; the cost is fixed for the price that appears declared on the invoice; in the laboratory the expenses incurred are not quantified; it is not possible to know the cost of each work order, since the veracity of the available information cannot be trusted to compare the results and make timely decisions; Direct labor costs and expenses associated with production are not taken into account, the value of the cost is set and expenses are recorded;no comparisons are made between the work done to analyze cost deviations and look for measures aimed at the most rational use of resources; In addition, there are few preparation activities with cost accounting specialists.
For the development of the work it is defined as a general objective: To determine the costs of the Carving Laboratory UEB Ópticas Cienfuegos.
Development
On the conceptualization of Cost Accounting there are different points of view, in which common aspects are appreciated from the treatment of cost accounting as a branch of accounting that enables its emergence.
Guillespie (2015), points out that: Cost accounting is the procedure to carry costs with one purpose, to determine the cost per unit. Its importance lies in a set of accounting techniques and procedures used to determine the total value, the provision of a service.
According to Polimeni et. al (1996) the cost is the sacrificed value to acquire goods or services by reducing assets or by incurring liabilities at the time the benefits are obtained, which, in other words, is the monetary expression of the expenses incurred in the production and realization of a merchandise or in the provision of a service.
Some authors agree that the cost of production is made up of the so-called three elements of cost: Direct Materials (MD), Direct Labor (MOD) and Expenses Associated with Production (GAP), with Direct Materials being the main goods that Direct Labor, the physical and mental effort that is consumed in making a product, and the Costs Associated with Production, the expenses that are not identifiable in a given production or service, are related to these in production. indirectly.
In order to achieve greater control over production costs, companies must choose to use a cost accumulation system, since it is the set of methods, rules and procedures that govern the planning, determination and analysis of the cost, as well as the process of recording the expenses of one or several productive activities in an entity, in an interrelated way with the subsystems that guarantee the control of production and material, labor and financial resources.
The Cost System for Work Orders or Specific Orders is a method of accumulating and distributing costs according to the client's specifications. In this system, Direct Materials and Direct Labor are accumulated for each work order, while Production Associated Expenses are accumulated by department or cost center and then distributed to work orders. In essence, all costs are allocated to products or services.
This system is more appropriate where products differ in terms of materials and conversion needs, the advantages of which are that it provides in detail the cost of production of each order, the value of production in process is easily calculated, represented by those orders open at the end of a certain period, and gross profit could be established on each order or order. It also presents as disadvantages: a high administrative cost, due to the detailed way of obtaining costs, and the existence of some difficulty when the production order has not been completed and partial deliveries have to be made, because the cost of the Order is obtained until the end of the production period.
Characterization of the Carving Laboratory
The Carving Laboratory of the Cienfuegos province is located on Avenida 54 No 3109 between 31 and 33 on the Boulevard de Cienfuegos, subordinate to the Optical Base Business Unit belonging to the Provincial Pharmacy and Optical Company, created from the Resolution No.152 of 2014 of the General Director of the Provincial Company of Pharmacies and Optics Cienfuegos, from the approval of the business improvement file by agreement No. 38/2014 of the Government Group for Business Improvement.
Different operations are carried out in the production process, executed in the order shown in the diagram below. (Figure 2.1)
Figure 2.1:
Diagram of the execution of the phases that make up the production process
Source: Own elaboration according to the flow of the laboratory's production process.
Structure of the procedure for determining costs at the UEB Optics Carving Laboratory in the Cienfuegos province
The proposed procedure has several stages for its application, which has the general objective : Contribute to the determination of the cost in the UEB Optics Carving Laboratory of the Cienfuegos province. (Figure 2.2)
In each of the stages, the objectives and actions to be carried out in each of them are specified. The actions presented are not the only ones possible, they can be enriched from the experience and creativity of managers in practice, taking as a reference the procedure applied by Polimeni et. to the. (2005). These will be detailed as they are applied until the expected results are obtained.
Figure 2.2: Procedure Graph
Procedure for determining costs in the optical UEB carving laboratory in the province of Cienfuegos.
Source: Own elaboration from the bibliography consulted
Diagnosis Stage
In the diagnostic stage, different scientific research techniques were applied, among them: Document analysis, surveys, interviews, after this the discussion groups were carried out, from here the results obtained were triangulated to determine the irregularities in correspondence with the study.
Document analysis
At the end of the analysis of documents it can be specified that the costs are declared, the ways to determine them, a range of definitions are given from the problem that is studied but is carried out in the wrong way, so a procedure is suggested for the determination of the cost in the Carving Laboratory of the UEB Optics of the Cienfuegos province.
Survey of Accounting Specialists from the Optical Base Business Unit and Accounting Specialists from the Provincial Pharmacy and Optical Company
The application of the survey allowed us to reach the following conclusions:
- When inquiring about how accounting and optics specialists rate the level of preparedness on costing; 58.33% only dominate it, the way to do it is unknown. 91.66% accounting specialists recognize the importance of knowing the cost in the Carving Laboratory 100% of accounting specialists consider that the state of preparation on the determination of costs not adequate. 75% of accounting specialists have not participated in preparation activities on cost determination forms in the last 5 years. 33% of specialists consider that the current form is used for the determination of costs it must be refined.
Interview with the head of the Carving Laboratory and administrators of Optics
The interview yielded the following generalizing results:
- Expenses by concepts are unknown, which does not allow analyzing these by breakdown, eg, Salary, Production-Associated Expenses, among others. There is a need for preparation activities related to costs and their determination. There are insufficiencies in the cost analysis in the Carving Laboratory of the UEB Ópticas Cienfuegos.
Discussion groups
The topic to be discussed was: The determination of the cost in the Carving Laboratory of the UEB Ópticas Cienfuegos.
- The lack of preparation regarding cost determination at the UEB Optical Cienfuegos Carving Laboratory was recognized. Cost preparation activities are scarce. They also expressed some disagreements regarding the way of determining and analyzing costs at the present time. It is not possible to know the cost of each job, since the truth of the available information cannot be trusted to compare the results and make timely decisions.
Triangulation
The following irregularities were determined in the analysis of the information obtained in the investigative process:
- In the documents that regulate the activities related to costs, the ways of determining them are declared, but the expenses for Labor and Expenses Associated with Production are not taken into account, the value of the cost is set and they are accounted for. costs. It is impossible to objectively analyze the cost of each work, since the veracity of the available information cannot be trusted to compare the results and make timely decisions. No comparisons are made between the works carried out to analyze cost deviations and look for measures aimed at the most rational use of resources. Although the need to prepare on the subject under investigation is recognized, there are deficits on the part of specialists in economics, accounting and cost,on how to determine these.
Planning Stage
In this stage the actions are planned that allow the execution and evaluation of the procedure to determine the costs in the Carving Laboratory.
Actions to develop
- Training of the work team Study of the production process of the Carving Laboratory Determination of cost centers Control of production orders Preparation of the cost sheet per work order.
Execution Stage
The execution stage is characterized by the use of flexible and immediate methods and techniques that allow the aforementioned actions to be carried out.
As for the formation of the work team, it is made up of a group of specialists, who accompany the entire process of applying the procedure to determine the cost in the Carving Laboratory.
For the application of the procedure for determining costs in the Carving Laboratory, it is the essential element for the cost system for specific orders, the elaboration of the cost sheet for work order following the order of the characteristic flow of said system.
Regarding the identification of cost centers, this should be done by focusing attention on the objectives to be achieved with the information they provide. In its execution, the elements that contribute to the formation of the cost of the product must be taken into account, defining as a center of Cost of the Carving Laboratory.
Once the production process has been studied and the cost center has been identified, the orders received from the optician units and the established travel books are reviewed. It was decided to use the primary documents for the month of May of the year 2019 for the application of the procedure because it is characterized by a wide diversity of orders and different production volumes, taking as a sample Work Order No. 5-001. (Table 3.1)
| No order | 5-001 | 5-002 | 5-003 | 5-004 | 5-005 | 5-006 | 5-007 | 5-008 |
| Units to produce
(pairs) |
153 | 124 | 121 | 120 | 127 | 130 | 100 | 110 |
| No order | 5-009 | 5-010 | 5-011 | 5-012 | 5-013 | 5-014 | 5-015 | TOTAL |
| Units to produce
(pairs) |
58 | 63 | 76 | 61 | 161 | 89 | 71 | 1564 |
Table 3.1: Quantity of units to be produced per work order.
Source: Own elaboration from the designed procedure.
For determining the consumption of direct materials, the primary document to use is the delivery voucher. (Table 3.2)
| VALUE OF APPLICATION OR DELIVERY OF MATERIALS | |||||
| Request | Delivery | Folio No. | |||
| Date | 05/02/2018 | Date | 05/02/2019 | Order No. | 5-001 |
| Cost center: | Carving Laboratory | ||||
| Code | Product description | Um | Quantity | Price | Amount |
| 030,611,301,00000 | B00 | Pair | 5 | $ 1.51 | $ 7.55 |
| 030,611,302.00000 | B4 | Pair | 8 | 1.58 | 12.64 |
| 030,611,302.00000 | B6 | Pair | 6 | 1.51 | 9.06 |
| 030,611,303,00000 | B8 | Pair | 3 | 1.51 | 4.53 |
| 764,607,203,00001 | Prog, 4/100 | Pair | one | 4.38 | 4.38 |
| 764,607,203,10000 | 4/125 | Pair | two | 4.73 | 9.46 |
| 030,607,203,70001 | 4/275 | Pair | 0.5 | 4.28 | 2.14 |
| 764,607,203,90000 | 4/325 | Pair | 0.5 | 4.34 | 2.17 |
| 764,607,204,20002 | 6/125 | Pair | one | 4.81 | 4.81 |
| 030,607,204,40000 | 6/175 | Pair | two | 3.97 | 7.94 |
| 030,607,204,50000 | 6/200 | Pair | 4 | 3.97 | 15.88 |
| 030,607,204,60000 | 6/225 | Pair | two | 3.97 | 7.94 |
| 030,607,204,70000 | 6/250 | Pair | 3 | 3.97 | 11.91 |
| 030,607,204,80000 | 6/275 | Pair | two | 3.99 | 7.98 |
| 030,607,204,90000 | 6/300 | Pair | two | 3.94 | 7.88 |
| 764,607,205,20000 | 8/100 | Pair | one | 4.96 | 4.96 |
| 764,607,205,60000 | 8/200 | Pair | one | 5.27 | 5.27 |
| 030,604,020,40002 | Base 050/300 | Pair | one | 1.99 | 1.99 |
| 764,607,022,60001 | 4/100 | Pair | 1.5 | 2.06 | 3.09 |
| 030,607,022,70001 | 4/125 | Pair | one | 1.92 | 1.92 |
| 030,607,024,40001 | 6/175 | Pair | 4 | 1.93 | 7.72 |
| 030,607,024,50001 | Base6 / 200 | Pair | 4 | 1.94 | 7.76 |
| 030,607,024,70001 | 6/250 | Pair | 27 | 1.94 | 52.38 |
| 030,607,024,80002 | 6/275 | Pair | 2.5 | 1.93 | 4.83 |
| 030,607,024,90001 | 6/300 | Pair | 31 | 1.87 | 57.97 |
| 030,607,025,90001 | 8/175 | Pair | 0.5 | 1.89 | 0.95 |
| 030,607,026,10002 | 8/225 | Pair | 1.5 | 1.93 | 2.90 |
| 030,607,026,20002 | 8/250 | Pair | one | 1.93 | 1.93 |
| 030,607,026.30001 | 8/275 | Pair | 26 | 1.94 | 50.44 |
| 764,607,026.50002 | 8/325 | Pair | 2.5 | 1.90 | 4.75 |
| TOTAL | $ 391.27 |
Table 3.2: Calculation of the consumption of Direct Material Work Order No. 5-001 of May 2, 2019.
Source: Register of delivery vouchers for the month of May. Carving Laboratory.
For the determination of the Direct Labor Force, the rate to be applied for each hour worked is calculated, and the number of hours is multiplied by the corresponding rate and by the paid rest, the rate of which is calculated as follows: Basic Salary / Total hours of the month = Hourly rate; based on the entry and exit cards of the workers and the attendance report of the Human Resources department. (Table 3.3)
| DAILY CONTROL OF DIRECT LABOR | ||||||
| Cost center | Carving Laboratory | Order No. | Date | Invoice | ||
| 5-001 | 05/02/2019 | |||||
| Category | Salary | Work hours | Real Hours | Earned Salary | Rest Paid 9.09% | Amount |
| Operator | $ 250.00 | 190.60 | 7.94156 | $ 10.42 | $ 0.95 | $ 11.36 |
| Operator | 250.00 | 190.60 | 7.94156 | 10.42 | 0.95 | 11.36 |
| Operator | 250.00 | 190.60 | 7.94156 | 10.42 | 0.95 | 11.36 |
| Operator | 250.00 | 190.60 | 7.94156 | 10.42 | 0.95 | 11.36 |
| Operator | 250.00 | 190.60 | 7.94156 | 10.42 | 0.95 | 11.36 |
| Operator | 250.00 | 190.60 | 7.94156 | 10.42 | 0.95 | 11.36 |
| Production manager | 720.00 | 190.60 | 7.94156 | 30.00 | 2.73 | 32.73 |
| Operator | 250.00 | 190.60 | 7.94156 | 10.42 | 0.95 | 11.36 |
| TOTAL | $ 2470.00 | 1,524.80 | 7.94156 | $ 102.92 | $ 9.35 | $ 112.27 |
Table 3.3: Daily Control of Direct Labor
Source: Own elaboration from the designed procedure.
To determine the Expenses Associated with Production, the base of units produced will be applied to calculate the application rate, in addition to taking real data from the production process.
Indirect Materials used in production are as follows. (Table 3.4)
| materials | Amount |
| Tuning Pad | $ 810.00 |
| Polishing Pad | 480.96 |
| Polish | 298.56 |
| Optiloy | 7.76 |
| Refrigerant oil | 534.60 |
| Protection Sheet | 368.40 |
| TOTAL | $ 2500.28 |
Table 3.4: Indirect Material Consumption.
Source: Own elaboration from the designed procedure.
The Indirect Labor Force was calculated in the same way as the Direct Labor Force, but this time the working hours of workers not directly linked to production are taken as a basis, with the previously calculated hourly wage rate being $ 7.94156. (Table 3.5)
| REAL INDIRECT LABOR CONTROL | ||||||
| Cost center | Carving Laboratory | Date | Invoice | |||
| 05/31/2019 | ||||||
| Category | Salary | Work hours | Real Hours | Earned Salary | Rest Paid 9.09% | Amount |
| Quality Controller | $ 250.00 | 190.60 | 95.30 | $ 125.00 | $ 11.36 | $ 136.36 |
| Warehouse | 250.00 | 190.60 | 190.60 | 250.00 | 22.73 | 272.73 |
| TOTAL | $ 500.00 | 381.20 | 285.90 | $ 375.00 | $ 34.09 | $ 409.09 |
Table 3.5: Indirect Labor Control.
Source. Own elaboration from the designed procedure.
| INDIRECT LABOR CONTROL PLAN | ||||||
| Cost center | Carving Laboratory | Date | Invoice | |||
| 05/31/2019 | ||||||
| Category | Salary | Work hours | Real Hours | Earned Salary | Rest Paid 9.09% | Amount |
| TOTAL | $ 500.00 | 381.20 | 381.20 | $ 500.00 | $ 45.45 | $ 545.45 |
Table 3.6: Control of Indirect Labor Plan.
Source. Own elaboration from the designed procedure.
Calculation of electrical energy in the Carving Laboratory according to installed load according to the survey carried out. (Table 3.7)
| Energy consumption | |||||||
| Daily consumption KW | Days to Work | Real Days | Plan | Real | Unit Rate | Plan Amount | Real Amount |
| 154,326 | 24 | 14 | 3703.82 | 2,160.56 | $ 0.219212 | $ 811.92 | $ 473.62 |
Table 3.7: Control of Indirect Labor Plan.
Source. Own elaboration from the designed procedure.
Calculation of water consumption according to invoice
Water consumption = $ 484.61 * 75% = $ 363.46
Calculation of Expenses Associated with Production (Table 3.8 and 3.9)
With the previous elements, the Cost Sheet per Work Order is completed (Table 3.10)
| COST SHEET FOR WORK ORDER | ||||||
| Organism | MINSAP | Order No. | 5-002 | |||
| Business | Provincial Pharmacy and Optical Company | Date | ||||
| U. Basic | Carving Laboratory | Start | 05/02/2019 | |||
| Product | Carved Lenses | UM: pair | Termination | 05/02/2019 | ||
| COST ELEMENTS | Quantity | 153 | ||||
| Direct materials | Direct Labor | Production Associated Expenses Applied | TOTAL COST OF ORDER | |||
| Amount | Amount | Amount | Amount | |||
| $ 391.27 | $ 112.27 | $ 414.33 | $ 917.86 | |||
| TOTAL | $ 917.86 | |||||
| Made by: | Authorized by: | |||||
| Date | 05/02/2019 | Date | 05/02/2019 |
Table 3.10: Cost sheet by work order.
Source: Own elaboration from the designed procedure
Once the Cost Sheet for the order No.5-001 has been prepared, the cost for items of the rest of the orders for the month is shown. (Table 3.11)
| TOTAL COSTS OF WORK ORDERS MONTH: MAY | ||||||
| # of order | Quantity
(or) |
Direct Material | Direct Labor | Production Associated Expenses Applied | Total Cost of the Order | |
| Rate ($ / u) | Application | |||||
| 5-001 | 153 | $ 391.27 | $ 112.27 | 2,708012 | $ 414.33 | $ 917.86 |
| 5-002 | 124 | 328.14 | 112.27 | 2,708012 | 335.79 | 776.20 |
| 5-003 | 121 | 299.86 | 112.27 | 2,708012 | 327.67 | 739.80 |
| 5-004 | 120 | 234.95 | 112.27 | 2,708012 | 324.96 | 672.18 |
| 5-005 | 127 | 388.46 | 112.27 | 2,708012 | 343.92 | 844.65 |
| 5-006 | 130 | 510.46 | 112.27 | 2,708012 | 352.04 | 974.77 |
| 5-007 | 100 | 136.10 | 112.27 | 2,708012 | 270.80 | 519.17 |
| 5-008 | 110 | 163.88 | 112.27 | 2,708012 | 297.88 | 574.03 |
| 5-009 | 58 | 122.94 | 112.27 | 2,708012 | 157.06 | 392.27 |
| 5-010 | 63 | 161.65 | 112.27 | 2,708012 | 170.60 | 444.52 |
| 5-011 | 76 | 317.07 | 112.27 | 2,708012 | 205.81 | 635.15 |
| 5-012 | 61 | 166.42 | 112.27 | 2,708012 | 165.19 | 443.88 |
| 5-013 | 161 | 418.19 | 112.27 | 2,708012 | 435.99 | 966.45 |
| 5-014 | 89 | 96.37 | 112.27 | 2,708012 | 241.01 | 449.65 |
| 5-015 | 71 | 577.76 | 112.27 | 2,708012 | 192.27 | 882.30 |
| TOTAL | 1564 u | $ 4313.52 | $ 1684.05 | $ 4235.33 | $ 10232,90 |
Table 3.11: Total costs of work orders.
Source: Own elaboration from the designed procedure.
The Associated Production Expenses applied surpass the real ones, which is why we are in the presence of an over application, but taking into account that a productive unit and it is considered a significant variation, this is not adjusted to the Cost of Sales and if the Finished Production account. Showing the total value that is recorded for accounting purposes. (Table 3.12)
| Over-application calculation | ||||||
| Work order | Actual Expenses Associated with Production | Production Associated Expenses Applied | Difference between Real and Applied Cost | |||
| Not. | Quantity
(or) |
Rate
($ / u) |
Application | Rate
($ / u) |
Application | About Application |
| TOTAL | 1564 u | $ 3760.67 | $ 4235.33 | $ 474.66 |
Table 3.12: Calculation of the over application.
Source: Own elaboration from the designed procedure.
Conclusions
In correspondence with the research objective and the result of this work, the following conclusions were reached:
- Specific Order Cost Systems allow the accumulation of production costs according to customer specifications, so that the resources demanded by each work order are accumulated for each job. A group of empirical methods of research, surveys, interviews, focus groups, which showed need for preparation on the subject as well as insufficiencies in the way used to determine costs. The procedure for determining cost was developed, structured in four stages; diagnosis, planning, execution and evaluation, had five actions and each stage had the guidelines for its implementation. Work Order 5-006 was the most expensive with a value of $ 974,77 due to the consumption of Direct Material and Production Associated Expenses (GAP). The results obtained with the implementation contribute to the improvement in the economic activity of the Optical Base Business Unit, once the applications of Associated Expenses are determined to Production. Order 5-013 is the highest value at $ 48.86.
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Recovered fromPredetermination of the cost of hospital care for glaucoma based on medical protocols in Cienfuegos. University of Cienfuegos, Cienfuegos.Cuba. Ministry of Finance and Prices. (2005). International and Cuban accounting standards., Pub. L. No. Resolution 294.Cuba. Ministry of Finance and Prices. (2018). Specific Accounting Standard No. 12 "Management Accounting" (NEC No. 12), Pub. L. No. Resolution No. 935/2018. Havana. Recovered from http://www.gacetaoficial.gob.cu/Cuba. Ministry of Public Health, MINSAP. (2012). Instruction Manual and Procedures of Health Costs, Muñoz, F. (2011). Lens manufacturing process. Recovered fromInternational and Cuban accounting standards., Pub. L. No. Resolution 294.Cuba. Ministry of Finance and Prices. (2018). Specific Accounting Standard No. 12 "Management Accounting" (NEC No. 12), Pub. L. No. Resolution No. 935/2018. Havana. Recovered from http://www.gacetaoficial.gob.cu/Cuba. Ministry of Public Health, MINSAP. (2012). Instruction Manual and Procedures of Health Costs, Muñoz, F. (2011). Lens manufacturing process. Recovered fromInternational and Cuban accounting standards., Pub. L. No. Resolution 294.Cuba. Ministry of Finance and Prices. (2018). Specific Accounting Standard No. 12 "Management Accounting" (NEC No. 12), Pub. L. No. Resolution No. 935/2018. Havana. Recovered from http://www.gacetaoficial.gob.cu/Cuba. Ministry of Public Health, MINSAP. (2012). Instruction Manual and Procedures of Health Costs, Muñoz, F. (2011). Lens manufacturing process. Recovered fromInstruction Manual and Procedures of Health Costs, Muñoz, F. (2011). Lens manufacturing process. Recovered fromInstruction Manual and Procedures of Health Costs, Muñoz, F. (2011). Lens manufacturing process. Recovered fromhttp: files.sld.cu/optometry/files/2011/09/process of lens manufacturing.pdf Recino Peña, KA (2013). Design of a cost system to produce polycarbonate lenses. (Thesis). University of San Carlos de Guatemala, Guatemala Polimeni, Fabozzi, & Adelberg. (2005). Cost Accounting Concepts and applications for managerial decision making (2 to ed.) Vol 1. Havana. Felix Varela.Polimeni, R., Fabozzi, F., & Adelberg, A. (1996). Cost Accounting: concepts and applications for making managerial decisions (3. aed.). Colombia: Mc Graw Hill.Reyes, Reynier. (2016). Procedure for managing the cost of diseases and patients in Cuban general hospitals. Its application in Cienfuegos. (Thesis presented as an option to the scientific degree of doctor of accounting and financial sciences). Universidad Central Marta Abreu, Santa Clara, Thomson, B. (2018). History of accounting. Recovered http://googleads.g.doubleclick.net/pagead/ads?client=ca-pub-5168799699296145&output=html&h=280&slotname=8300537568&adk=2284625092&w=336&lmt=1398526489&Trimiño Martinez, Y., Judith, R., Pellicier, G., & Kindelan Agustín, G. (2012). Procedure for preparing cost sheets for selected medicines from the provincial company of pharmacies and opticians of Guantánamo. Guantanamo. Recovered from http: //www.eumed.net / cursecon / ecolat / cu / 2012a / empresa-provincial-farmacias-opticas-guantanamo.html
