Manual de Normas y Procedimientos para el Pago de los Salarios en la Universidad Central “Marta Abreu” de las Villas
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Fecha
2007-07-24
Autores
Rodríguez Ruiz, Dania Caridad
Santos Pérez, Yailén
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Universidad Central "Marta Abreu" de Las Villas
Resumen
En la Resolución Económica del V Congreso del Partido Comunista de Cuba se señalaque en las nuevas condiciones en que opera la economía, con mayor grado dedescentralización y vinculado a las exigencias de la competencia internacional, elcontrol oportuno y eficaz de la actividad económica es esencial para la dirección acualquier nivel y más reciente aún la Resolución 297 del 2003 del Ministerio deFinanzas y Precios orienta la definición de sistemas de control interno acorde a lascaracterísticas y particularidades de cada entidad. El proceso de pago que se ha venido aplicando en la Universidad Central de Las Villasen los últimos años según las indicaciones de este Ministerio requiere contar con unManual de Procedimientos de las actividades a desarrollary su uso para respaldar las operaciones de control de la fuerza laboral, control y pago de los salarios devengados, las retenciones, vacaciones y subsidiosy el registro contable de dichas operaciones partiendo de la indicación de la Resolución 13 del 2007 del ministerio de referencia de que cada entidad deberá definir las áreas responsabilizadas con la confección de losmodelos, el personal facultado para su emisión y la distribución de las copias realizadas.En el trabajo que se presenta se muestra un diagnóstico de la situación actual de las actividades a realizar para el pago de los salarios en la UCLV,mediante el estudio de los procedimientos que se aplican, entrevistas al personal técnico o administrativoencargado de las mismas y la propia experiencia de las autoras. El Manual que se presenta contiene un diagrama de flujo que refleja el movimiento delas actividades a utilizar para el desarrollo de todas las operacionesen el pago de los salarios lo cual puede servir como guía metodológica para el personal actual o de futura incorporación.
In the Economic Resolution of the V Congress of the Communist Party of Cuba it is indicated that in the new conditions in which it operates the economy, with greater degree of tie decentralization and to the exigencies of the international competition, the opportune and effective control of the economic activity is essential for the direction of any level and more recent still Resolution 297 of the 2003 of the Ministry of Finances and Prices orient the definition of systems of agreed internal control to the characteristics and particularitities of each organization. The payment process that has come applying in the Central University from the Villas in the last years according to the indications of this Ministry requires to count on a Manual of Procedures of the activities to develop and its use to endorse the operations of control of the labor force, control and payment of the devengados wages, the retentions, vacations and subsidies and the countable registry of these operations starting off of the indication of Resolution 13 of the 2007 of the reference ministry of which each organization will have to define the areas made responsible with the preparation of the models, the personnel authorized for its emission and the distribution of made copies. In the work that appear is a diagnosis of the present situation of the activities to make for the payment of the wages in the UCLV, by means of the study of the procedures that are applied, interviews to the technical or administrative personnel in charge of the same ones and the own experience of the authors. The Manual that appears contains a flow chart that reflects the movement of the activities to use for the development of all the operations in the payment of the wages which can serve as it guides methodologic for the present personnel or of future incorporation.
In the Economic Resolution of the V Congress of the Communist Party of Cuba it is indicated that in the new conditions in which it operates the economy, with greater degree of tie decentralization and to the exigencies of the international competition, the opportune and effective control of the economic activity is essential for the direction of any level and more recent still Resolution 297 of the 2003 of the Ministry of Finances and Prices orient the definition of systems of agreed internal control to the characteristics and particularitities of each organization. The payment process that has come applying in the Central University from the Villas in the last years according to the indications of this Ministry requires to count on a Manual of Procedures of the activities to develop and its use to endorse the operations of control of the labor force, control and payment of the devengados wages, the retentions, vacations and subsidies and the countable registry of these operations starting off of the indication of Resolution 13 of the 2007 of the reference ministry of which each organization will have to define the areas made responsible with the preparation of the models, the personnel authorized for its emission and the distribution of made copies. In the work that appear is a diagnosis of the present situation of the activities to make for the payment of the wages in the UCLV, by means of the study of the procedures that are applied, interviews to the technical or administrative personnel in charge of the same ones and the own experience of the authors. The Manual that appears contains a flow chart that reflects the movement of the activities to use for the development of all the operations in the payment of the wages which can serve as it guides methodologic for the present personnel or of future incorporation.
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Subsistema de Nóminas, Universidad Central “Marta Abreu” de Las Villas, Manual de Normas