<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2683-2852</journal-id>
<journal-title><![CDATA[Carta económica regional]]></journal-title>
<abbrev-journal-title><![CDATA[Carta econ. reg.]]></abbrev-journal-title>
<issn>2683-2852</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Guadalajara, Centro Universitario de Ciencias Económico Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2683-28522026000100167</article-id>
<article-id pub-id-type="doi">10.32870/cer.v0i137.7960</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Cadena de valor con enfoque de restricciones: empresa de correos de la provincia Sancti Spíritus]]></article-title>
<article-title xml:lang="en"><![CDATA[Value chain with a constraints approach: postal company of the Sancti Espíritus province]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lao León]]></surname>
<given-names><![CDATA[Yosvani Orlando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pérez López]]></surname>
<given-names><![CDATA[Leidy Maylén]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Holguín  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad «José Martí Pérez»  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<volume>38</volume>
<numero>137</numero>
<fpage>167</fpage>
<lpage>186</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2683-28522026000100167&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2683-28522026000100167&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2683-28522026000100167&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este artículo se diseña una cadena de valor con enfoque de restricciones en un sistema de costos basado en actividades para el servicio de paquetería en la empresa Correos de Cuba en la provincia de Sancti Spíritus. Para ello se diseñó un procedimiento que integró la filosofía de pensamiento de la teoría de las restricciones. Como principales resultados, se identificaron las actividades del proceso que añadían valor al servicio, y dentro de éstas, los recursos restrictivos que encarecían o afectaban su correcto desempeño. El enfoque de restricciones impregnado al análisis de la cadena de valor demostró ser el sustento de una pertinente gestión de los recursos restrictivos, lo que sirvió para establecer alternativas de mejoras en el servicio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract In this article, a value chain is designed with a focus on constraints in an activity-based cost system for the package service in the Cuban Postal Company of the Sancti Spíritus province. For this, a procedure was designed that integrates the thinking philosophy of the theory of constraints. The main results were the process activities that add value to the service and within these, the restrictive resources that make it more expensive or affect its correct performance. The constraints approach impregnated with the analysis of the value chain proved to be the basis for a pertinent management of restrictive resources, which served to establish alternatives for improvements in the service.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[cadena de valor]]></kwd>
<kwd lng="es"><![CDATA[gestión de restricciones]]></kwd>
<kwd lng="es"><![CDATA[sistema de costos basado en actividades]]></kwd>
<kwd lng="es"><![CDATA[servicio de paquetería]]></kwd>
<kwd lng="es"><![CDATA[recursos restrictivos]]></kwd>
<kwd lng="en"><![CDATA[value chain]]></kwd>
<kwd lng="en"><![CDATA[constraints management]]></kwd>
<kwd lng="en"><![CDATA[activity-based costing system]]></kwd>
<kwd lng="en"><![CDATA[package service]]></kwd>
<kwd lng="en"><![CDATA[restrictive resources]]></kwd>
</kwd-group>
</article-meta>
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