| Summary: | The Cuban sugar industry now has flexible management tools in the manufacturing process of sugar cane, due to the importance and necessity of continuous improvement of industrial operations. Consequently, manufacturing indicators careful planning is important, since it reflects the efficient productions and how the cost and expense are kept at a minimum level. Thus the overall objective of the research is to improve the planning of industrial indicators in the grinding phase at the Managerial Unit Base (MUB) sugar station "Paquito Rosales" in Santiago de Cuba through an econometric model. The main result shows a notable improvement in the planning process, because the estimate cost of production changed notably, $36 684, 00 in wage expenses compared to planning cost in the sugar factory.<div id="dc_vk_code" style="display: none;"> </div>
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