Procedure of cost based on activities for the manufacture of photovoltaic panels in Cuba

Abstract

The research was framed within the new challenges of cost accounting and management, the objective was to design an activity-based cost procedure (ABC) for the manufacture of photovoltaic panels, which allows analysis for decision making that lead to consider a paradigm shift in the management of the Electronic Components company, Pinar del Río, Cuba. Results were shown that start from a theoretical and methodological conception for the study of the growth and development of activities that transform and induce value, in order to obtain better levels of efficiency and effectiveness in the entity. The lack of integration of each of the activities that add value in the photovoltaic panel manufacturing process and the wasting of the potential of the workers linked to this activity, relevant elements to promote the development of new forms of management, was verified.