Control Interno en Cooperativas no Agropecuarias.
The process of formation of non-agricultural cooperatives in Cuba, has been a step forward for the Cuban economy, provide primary care represents economic sustainability for the country. A necessary tool for achieving quality in the provision of services and products, it represents the audit process...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2014
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5233974 |
| Source: | Cooperativismo & Desarrollo, ISSN 2310-340X, Vol. 2, Nº. 2, 2014 (Ejemplar dedicado a: "Las cooperativas y su responsabilidad social"), pags. 546-556 |
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| Summary: |
The process of formation of non-agricultural cooperatives in Cuba, has been a
step forward for the Cuban economy, provide primary care represents economic
sustainability for the country. A necessary tool for achieving quality in the
provision of services and products, it represents the audit process. In this sense
the present work was aimed in the Council of the Provincial Administration, in
order to strengthen the functioning of non-agricultural cooperatives. Theoretical
and empirical methods, techniques, surveys and interviews with leaders and
workers, aimed to assess the knowledge, applications for the creation of
cooperatives, processing, approval, establishment and operation, based on
guidelines established in internal control were applied; and descriptive statistics
for processing information, which identified the important work that developed
the organization, which was able to promote the operation of non-agricultural
cooperatives, as well as the tools necessary for the production of income and
consequently improve the quality of services. The diagnosis made it possible to
identify the point in the process, so disruption to the operation. Undoubtedly,
every experiment needs time to mature and gain experience, besides
confirming Waste Disposal workers cooperatives and agencies to jump-start
this process. Improvement measures were implemented in order to increase the
economic efficiency of each process, in response to various guidelines of
Economic and Social Policy of the Party and the Revolution, adopted at the
Sixth Party Congress and Conference Objectives. |
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