Improvement of the Accounting Procedures Manual of an Agro livestock Cooperative
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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Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"
2021-04-01
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Online Access: | https://coodes.upr.edu.cu/index.php/coodes/article/view/313 |
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doaj-b5e1e553f8cc4adab378391cc2c094f72021-05-03T22:12:26ZspaUniversidad de Pinar del Río "Hermanos Saíz Montes de Oca"Cooperativismo y Desarrollo2310-340X2021-04-0191314342224Improvement of the Accounting Procedures Manual of an Agro livestock CooperativeJuan Carlos Díaz Pando0Reinaldo Castaño de Armas1Dainel Falcón Corrales2Brian Rodríguez Navarro3Universidad de Pinar del Río "Hermanos Saíz Montes de Oca". Facultad de Ciencias Económicas y EmpresarialesUniversidad de Pinar del Río "Hermanos Saíz Montes de Oca". Facultad de Ciencias Económicas y EmpresarialesUniversidad de Pinar del Río "Hermanos Saíz Montes de Oca". Facultad de Ciencias Económicas y EmpresarialesUniversidad de Pinar del RíoThis 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.https://coodes.upr.edu.cu/index.php/coodes/article/view/313contabilidadmanual de procedimientos contablessistemas contables |
collection |
DOAJ |
language |
Spanish |
format |
Article |
sources |
DOAJ |
author |
Juan Carlos Díaz Pando Reinaldo Castaño de Armas Dainel Falcón Corrales Brian Rodríguez Navarro |
spellingShingle |
Juan Carlos Díaz Pando Reinaldo Castaño de Armas Dainel Falcón Corrales Brian Rodríguez Navarro Improvement of the Accounting Procedures Manual of an Agro livestock Cooperative Cooperativismo y Desarrollo contabilidad manual de procedimientos contables sistemas contables |
author_facet |
Juan Carlos Díaz Pando Reinaldo Castaño de Armas Dainel Falcón Corrales Brian Rodríguez Navarro |
author_sort |
Juan Carlos Díaz Pando |
title |
Improvement of the Accounting Procedures Manual of an Agro livestock Cooperative |
title_short |
Improvement of the Accounting Procedures Manual of an Agro livestock Cooperative |
title_full |
Improvement of the Accounting Procedures Manual of an Agro livestock Cooperative |
title_fullStr |
Improvement of the Accounting Procedures Manual of an Agro livestock Cooperative |
title_full_unstemmed |
Improvement of the Accounting Procedures Manual of an Agro livestock Cooperative |
title_sort |
improvement of the accounting procedures manual of an agro livestock cooperative |
publisher |
Universidad de Pinar del Río "Hermanos Saíz Montes de Oca" |
series |
Cooperativismo y Desarrollo |
issn |
2310-340X |
publishDate |
2021-04-01 |
description |
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. |
topic |
contabilidad manual de procedimientos contables sistemas contables |
url |
https://coodes.upr.edu.cu/index.php/coodes/article/view/313 |
work_keys_str_mv |
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