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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| Language: | Spanish |
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2014
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| 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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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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| language |
Spanish
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auditoría
control interno cooperativa no agropecuaria audit internal control no agricultural cooperative |
| spellingShingle |
auditoría
control interno cooperativa no agropecuaria audit internal control no agricultural cooperative García Castro, Yolanda Santos Hernández, Claribel Pérez Lazaga, Mayrovit Control Interno en Cooperativas no Agropecuarias. |
| description |
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.
|
| format |
Article
|
| author |
García Castro, Yolanda
Santos Hernández, Claribel Pérez Lazaga, Mayrovit |
| author_facet |
García Castro, Yolanda
Santos Hernández, Claribel Pérez Lazaga, Mayrovit |
| author_sort |
García Castro, Yolanda
|
| title |
Control Interno en Cooperativas no Agropecuarias.
|
| title_short |
Control Interno en Cooperativas no Agropecuarias.
|
| title_full |
Control Interno en Cooperativas no Agropecuarias.
|
| title_fullStr |
Control Interno en Cooperativas no Agropecuarias.
|
| title_full_unstemmed |
Control Interno en Cooperativas no Agropecuarias.
|
| title_sort |
control interno en cooperativas no agropecuarias.
|
| publishDate |
2014
|
| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5233974
|
| _version_ |
1709742483143917568
|
| spelling |
dialnet-ar-18-ART00008565072016-09-16Control Interno en Cooperativas no Agropecuarias.García Castro, YolandaSantos Hernández, ClaribelPérez Lazaga, Mayrovitauditoríacontrol internocooperativa no agropecuariaauditinternal controlno agricultural cooperativeThe 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.El proceso de conformación de cooperativas no agropecuarias en Cuba, ha constituido un paso de avance para la economía cubana, brindarle principal atención representa sostenibilidad económica para el país. Una herramienta necesaria para lograr la calidad en la oferta de servicios y productos, lo representa el proceso de auditoria. En tal sentido estuvo encaminado el presente trabajo realizado en el Consejo de la Administración Provincial, con el fin de fortalecer el funcionamiento de las cooperativas no agropecuarias. Se aplicaron métodos teóricos y empíricos, técnicas de encuestas y entrevistas a dirigentes y trabajadores, dirigidas a valorar el conocimiento sobre, solicitudes para la creación de cooperativas, tramitación, aprobación, constitución y funcionamiento, partiendo de indicaciones establecidas en el control interno; y la estadística descriptiva para el procesamiento de la información, lo que permitió identificar la importante labor que desarrolló la organización, el cual fue capaz de fomentar el funcionamiento de las cooperativas no agropecuarias y mejorar la calidad en los servicios y por consecuente obtener ingresos. El diagnostico realizado permitió identificar el momento del proceso, así inconvenientes en el funcionamiento de. Sin dudas, todo experimento necesita tiempo para madurar y ganar en experiencia, confirmándose además la dispocisión de trabajadores de las cooperativas y organismos para echar a andar todo este proceso. Se aplicaron medidas de perfeccionamiento con el fin de elevar la eficiencia económica de cada proceso, como respuesta a varios Lineamientos de la Política Económica y Social del Partido y la Revolución, aprobados en el VI Congreso del Partido y Objetivos de la Conferencia.2014text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5233974(Revista) ISSN 2310-340XCooperativismo & Desarrollo, ISSN 2310-340X, Vol. 2, Nº. 2, 2014 (Ejemplar dedicado a: "Las cooperativas y su responsabilidad social"), pags. 546-556spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. 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