| Summary: | The objective of this paper is to give to the administration of the trading enterprises of equipments and pieces (DIVEP) an application guided to the objective of the opportune measure of all and each one of the elements of expenses that compose the plan and its correspondence with the activity levels (total Sales) expected, considering the true origin and destination of the expenses what will allow a more structured planning that will guarantee future successes and minimum deviations. It used analysis-synthesis, and inductive-deductive methods. In this paper it showed a general view about planning in Cuba. Some examples of the suggested application are exposed. In them there are cases with damages and others without it. That is evidence related to efficiency of application suggested.
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