Villa Clara Meat Company

Cuba carried out transformations such as the process of monetary and exchange order. This was based on monetary and exchange unification, on the correction of relative prices, on the elimination of excessive subsidies and undue gratuities and on the transformation of the distribution of the population's income. Currently, one of the critical points is the sustained increase in prices, especially for basic necessities. In correspondence to the above, the present research is focused on evaluating the structure of expenses and consumption norms in the price cards as a contribution to decision-making in this matter, using as a case study the Meat Enterprise of Villa Clara. In order to fulfill the outlined objective, a diagnosis guide is elaborated and applied, which allowed the identification of relevant aspects that affect the price formation of the entity under study, and in correspondence to the above, a set of solutions is proposed.

Autorentext

Yuniel Trujillo Suárez: Professor of Accounting and Finance, Universidad Central Marta Abreü de Las Villas. Business Consultant. MSc. Dagmara Quintero Silverio: Professor of Accounting. Universidad Central Marta Abreü de Las Villas. Víctor A. Pérez Trujillo: Bachelor in Accounting and Finance.