Perfeccionamiento del Manual de procedimientos contables de una Cooperativa Agropecuaria
This research is oriented to the improvement of the Accounting Procedures Manual of the Credit and Service Cooperative "Hermanos Saíz Montes de Oca", which allows satisfying a need for timely and reliable information in the cooperative for being updated to the changes that are taking place...
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| Language: | Spanish |
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8379934 |
| Source: | Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 1, 2021 (Ejemplar dedicado a: enero-abril), pags. 314-342 |
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Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 1, 2021 (Ejemplar dedicado a: enero-abril), pags. 314-342
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| language |
Spanish
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accounting
accounting procedures manual accounting systems contabilidad manual de procedimientos contables sistemas contables contabilidade manual de procedimentos contábeis sistemas de contabilidade |
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accounting
accounting procedures manual accounting systems contabilidad manual de procedimientos contables sistemas contables contabilidade manual de procedimentos contábeis sistemas de contabilidade Díaz Pando, Juan Carlos Castaño de Armas, Reinaldo Falcón Corrales, Dainel Rodríguez Navarro, Brian Perfeccionamiento del Manual de procedimientos contables de una Cooperativa Agropecuaria |
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This research is oriented to the improvement of the Accounting Procedures Manual of the Credit and Service Cooperative "Hermanos Saíz Montes de Oca", which allows satisfying a need for timely and reliable information in the cooperative for being updated to the changes that are taking place in accounting, from the harmonization of the International Accounting Standards to the Cuban context. For this purpose, methods from theoretical level were used, which served for the conceptual interpretation of the data found, and from empirical level that allowed the collection of information on the characteristics of the cooperative. In the development of the work, the theoretical and methodological foundations that served as the basis for its development are shown, a diagnosis of the current situation of the cooperative was made, where it was possible to detect the main deficiencies of the entity.
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| format |
Article
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| author |
Díaz Pando, Juan Carlos
Castaño de Armas, Reinaldo Falcón Corrales, Dainel Rodríguez Navarro, Brian |
| author_facet |
Díaz Pando, Juan Carlos
Castaño de Armas, Reinaldo Falcón Corrales, Dainel Rodríguez Navarro, Brian |
| author_sort |
Díaz Pando, Juan Carlos
|
| title |
Perfeccionamiento del Manual de procedimientos contables de una Cooperativa Agropecuaria
|
| title_short |
Perfeccionamiento del Manual de procedimientos contables de una Cooperativa Agropecuaria
|
| title_full |
Perfeccionamiento del Manual de procedimientos contables de una Cooperativa Agropecuaria
|
| title_fullStr |
Perfeccionamiento del Manual de procedimientos contables de una Cooperativa Agropecuaria
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| title_full_unstemmed |
Perfeccionamiento del Manual de procedimientos contables de una Cooperativa Agropecuaria
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| title_sort |
perfeccionamiento del manual de procedimientos contables de una cooperativa agropecuaria
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| publishDate |
2021
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8379934
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| _version_ |
1729390476382961664
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| spelling |
dialnet-ar-18-ART00015228552022-04-05Perfeccionamiento del Manual de procedimientos contables de una Cooperativa AgropecuariaDíaz Pando, Juan CarlosCastaño de Armas, ReinaldoFalcón Corrales, DainelRodríguez Navarro, Brianaccountingaccounting procedures manualaccounting systemscontabilidadmanual de procedimientos contablessistemas contablescontabilidademanual de procedimentos contábeissistemas de contabilidadeThis research is oriented to the improvement of the Accounting Procedures Manual of the Credit and Service Cooperative "Hermanos Saíz Montes de Oca", which allows satisfying a need for timely and reliable information in the cooperative for being updated to the changes that are taking place in accounting, from the harmonization of the International Accounting Standards to the Cuban context. For this purpose, methods from theoretical level were used, which served for the conceptual interpretation of the data found, and from empirical level that allowed the collection of information on the characteristics of the cooperative. In the development of the work, the theoretical and methodological foundations that served as the basis for its development are shown, a diagnosis of the current situation of the cooperative was made, where it was possible to detect the main deficiencies of the entity.Esta pesquisa está orientada para o aperfeiçoamento do Manual de Procedimentos Contábeis da Cooperativa de Crédito e Serviços "Hermanos Saíz Montes de Oca", que permite satisfazer uma necessidade de informação oportuna e confiável na cooperativa por estar atualizada às mudanças que estão ocorrendo na contabilidade, desde a harmonização das Normas Internacionais de Contabilidade até o contexto cubano. Para isso, foram aplicados métodos teóricos, que serviram para a interpretação conceitual dos dados encontrados, bem como métodos empíricos que permitiram a coleta de informações sobre as características da cooperativa. No desenvolvimento do trabalho, são apresentados os fundamentos teóricos-metodológicos que serviram de base para seu desenvolvimento, foi feito um diagnóstico da situação atual da cooperativa, onde foi possível detectar as principais deficiências que a entidade apresenta.Esta investigación está orientada al perfeccionamiento del Manual de procedimientos contables de la Cooperativa de Créditos y Servicios "Hermanos Saíz Montes de Oca", lo que permite satisfacer una necesidad de información oportuna y confiable en la cooperativa por estar actualizada a los cambios que se están gestando en la contabilidad, a partir de la armonización de las Normas Internacionales de Contabilidad al contexto cubano. Para ello, se aplicaron métodos teóricos que sirvieron para la interpretación conceptual de los datos encontrados, así como los métodos empíricos que permitieron la recopilación de información sobre las características de la cooperativa. En el desarrollo del trabajo, se muestran los fundamentos teóricos y metodológicos que sirvieron de base para su desarrollo, se realizó un diagnóstico de la situación actual de la cooperativa, donde se logró detectar las principales deficiencias que presenta la entidad.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8379934(Revista) ISSN 2310-340XCooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 1, 2021 (Ejemplar dedicado a: enero-abril), pags. 314-342spaLICENCIA 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. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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