Fernández HF, Sánchez GE

Language: Spanish
References: 0
Page: 9-12
PDF size: 184.41 Kb.

ABSTRACT

Introduction: One of the more subtle indirect costs associated with smoking is that occurring through the consumption of cigarettes (the main manufactured product of the tobacco leaf consumed in Cuba) during the working day, because apparently the consumer is capable of executing his job as well as if he did not smoke. In many cases, ignorance of the costs associated with the existence of smoking discourages the tax authorities to become more involved in the fight against smoking, as is the case before us. Material and method: theoretical methods: dialectic-materialist, for the general understanding of the phenomenon; inductive-deductive, to disaggregate the specific peculiarities of each aspect of the studied phenomenon, especially in the formulation of the relationships established between the main variables studied; empirical method: arithmetic, for the calculation of the indicators. All statistical information was processed in Microsoft Excel 2013. Results: The probability figure obtained of only 1.644% may seem insignificant, since this is not the only element that undermines the efficiency and effectiveness of the working day. However, the mere fact of its existence implies an associated cost: 691.6 MMP. Conclusions: Through the application of the method proposed, it was possible to verify the high costs associated with smoking because of smoking during the working day. The comparison of the results with other national economic aggregates showed the economic consequences of smoking for the working day.