Propuesta de una guía metodológica para el control de la gestión del proceso de inversión. Caso UEB "Taller Electromecánica" ECOING 25 VC
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Fecha
2010-06-24
Autores
Hernández Álvarez, Yasser
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
En la actualidad nuestra economía impone la necesidad de ejercer un férreo control y un estricto manejo de los recursos, política central de cada entidad para poder cumplir a cabalidad las exigencias de la economía cubana.
El objetivo general de este trabajo es proponer una guía metodológica que permita auditar la gestión del proceso de inversionista en las entidades del país. Para lograr este objetivo se ha aludido a la Resolución 91 de Ministerio de Economía y Planificación, así como a los principales basamentos que se plantean deben contener una guía de auditoria de gestión, determinando los puntos más vulnerables de la entidad, y su comportamiento en dicho proceso.
La guía metodológica elaborada puede ser generalizable a todo tipo de empresas, de aquí la importancia metodológica de la formulación realizada; además de constituir una posible guía o material de consulta para los estudiantes e interesados en la rama económica.
Como resultado de la aplicación se determinan los puntos más vulnerables en la UEB "Taller Electromecánica", perteneciente al Ecoing 25 del Organismo MICONS, y se establece un sistema de medidas de control derivadas de la implementación de la guía en la UEB.
At the present time our economy imposes the necessity to exercise a strong control and a strict handling of the resources, central politics of each entity to be able to complete to cabality the demands of the Cuban economy. The general objective of this work is to propose a methodological guide that allows audit the administration of investor's process in the entities of the country. To achieve this objective one has mentioned to the Resolution 91 of Ministry of Economy and Planning, as well as to the main basements that think about they should contain a guide of administration audit, determining the most vulnerable points in the entity, and their behavior in this process. The elaborated methodological guide can be generalizable to all type of companies, of here the methodological importance of the carried out formulation; besides constituting a possible guide or consultation material for the students and interested in the economic branch. As a result of the application the most vulnerable points are determined in the UEB "Electromechanical Shop", belonging to the Ecoing 25 of the Organism MICONS, and a system of derived control measures of the implementation of the guide settles down in the UEB.
At the present time our economy imposes the necessity to exercise a strong control and a strict handling of the resources, central politics of each entity to be able to complete to cabality the demands of the Cuban economy. The general objective of this work is to propose a methodological guide that allows audit the administration of investor's process in the entities of the country. To achieve this objective one has mentioned to the Resolution 91 of Ministry of Economy and Planning, as well as to the main basements that think about they should contain a guide of administration audit, determining the most vulnerable points in the entity, and their behavior in this process. The elaborated methodological guide can be generalizable to all type of companies, of here the methodological importance of the carried out formulation; besides constituting a possible guide or consultation material for the students and interested in the economic branch. As a result of the application the most vulnerable points are determined in the UEB "Electromechanical Shop", belonging to the Ecoing 25 of the Organism MICONS, and a system of derived control measures of the implementation of the guide settles down in the UEB.
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Palabras clave
Economía Cubana, Inversión, Guía Metodológica, Auditoría de Gestión, UEB "Taller Electromecánica" ECOING 25