Concludes preparation in Costing Systems by activities for the banking system.
The Higher School of State and Government Charts (ESCEG) successfully concluded the Training for the performance of the Position on Costing Systems by Activities, at the National Center for Banking Improvement (CNSB). The preparation was directed by the professor of the Department of Public Administration of the ESCEG, Dra. C. Miriam López Rodríguez, who, using the Virtual Learning Environment (EVA) of the center, developed the topics: Management Accounting, importance and fundamental purposes, The cost as an economic indicator. Classifications of costs for different purposes. The NEC 12 of the Ministry of Finance and Prices, Costing systems. Activity-based systems (ABC) and the cost in banking activity. 24 students who work in the area of accounting, from different entities of the banking system, participated in this teaching activity who, organized by the Central Bank of Cuba, developed different teaching activities, with the aim of establishing the system of cost to use in the banking sector for implementation. In the final activity, a presentation was made on experiences in the implementation of the system of costs by activities in the Popular Savings Bank (BPA), in charge of the specialist in Business Direction and Management, graduated from ESCEG, Yasmina Cuba, who served closing to the activity and was highly valued by the participants.