Evaluación del Control Interno Contable en la UEB Pasteurizadora Placetas
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Fecha
2013-06-24
Autores
Moreno Hernández, Leirenis
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
Las actividades de control forman parte y ayudan al cumplimiento de la misión
empresarial, formando un sistema que integra y desarrolla la gestión total, para
obtener dichos resultados el control debe estar presente en cualquier actividad que
se desarrolle, como un sistema abarcador de todas las esferas y procesos, con
especial énfasis en la participación de la alta dirección y el personal que actúa en
todos los niveles, proporcionando así una garantía razonable para la consecución de
los objetivos. En la actualidad Cuba se encuentra inmersa en un proceso de cambio
profundo y trascendental para el perfeccionamiento de su economía; busca
respuestas que se ajusten más a sus condiciones concretas, requiriendo enfoques
avanzados y reales para el control.
La presente investigación se dirige a evaluar el Control Interno Contable en la UEB
Pasteurizadora Placetas. La concepción de la evaluación se recoge en un
procedimiento estructurado en una etapa de diagnóstico del Control Interno Contable
por los diferentes componentes según Resolución 60/2011; y una segunda etapa
dirigida a la Identificación y desarrollo de alternativas de mejoras.
The control activities are part and they help to the execution of the managerial mission, forming a system that integrates and it develops the total management, to obtain this results the control it should be present in any activity that is developed, as a comprehensive system of all the spheres and processes, with special emphasis in the participation of the high address and the personnel that it acts in all the levels, providing this way a reasonable guarantee for the attainment of the objectives. At the present time Cuba is immerse in a process of deep and momentous change for the improvement of its economy; it looks for answers that are adjusted more to its concrete conditions, requiring advanced and real focuses for the control. The present investigation goes to evaluate the Internal Countable Control in UEB Pasteurizadora Placetas. The conception of the evaluation is picked up in a procedure structured in a stage of diagnosis of the Internal Countable Control by the different components according to Resolution 60/2011; and a second stage directed to the Identification and development of alternative of improvements.
The control activities are part and they help to the execution of the managerial mission, forming a system that integrates and it develops the total management, to obtain this results the control it should be present in any activity that is developed, as a comprehensive system of all the spheres and processes, with special emphasis in the participation of the high address and the personnel that it acts in all the levels, providing this way a reasonable guarantee for the attainment of the objectives. At the present time Cuba is immerse in a process of deep and momentous change for the improvement of its economy; it looks for answers that are adjusted more to its concrete conditions, requiring advanced and real focuses for the control. The present investigation goes to evaluate the Internal Countable Control in UEB Pasteurizadora Placetas. The conception of the evaluation is picked up in a procedure structured in a stage of diagnosis of the Internal Countable Control by the different components according to Resolution 60/2011; and a second stage directed to the Identification and development of alternative of improvements.
Descripción
Palabras clave
Control Interno, Contabilidad