Medición del incremento de valor en la cadena de artículos de piel natural en Cuba

Abstract

The objective of the work is to measure the increase in value of the leather, when it passes from one link to another in the chain. The Value Chain of Natural Leather Articles in Cuba, (CVAPN) is structured in a group of companies that make up the productive chain where the different actors that participate relate to each other, managing to add value along the different links. As a method, the difference between added value (VA) and gather value was established, the different activities that are carried out in each link, their cost and the way in which they are intertwined. It is concluded that a way to measure business processes based on the value that is consumed and produced through a transformation considering input costs as added value in the product and price as new value generated.