Procedimiento para el registro y control de los pagos de bienes y servicios en la Universidad Central “Marta Abreu” de Las Villas.
Fecha
2016-06-26
Autores
Molina Flores, Fanny
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
Esta investigación surge motivada por lo exigido en la Resolución 60/2011 de la
Contraloría General de la República que establece el uso obligatorio de
procedimientos y por la decisión de la dirección de la Universidad Central de Las
Villas (UCLV) de gestionar la actividad a través de procesos. El proceso Gestión de
recursos materiales y financieros se encuentra enmarcado en el trabajo de la
Dirección de Contabilidad y Finanzas y dentro de este el subproceso de Gestión
de Pago para el cual se desarrollo un procedimiento para el registro y control de
los pagos de bienes y servicios en la UCLV, objetivo de la presente investigación.
Para el desarrollo de dicho procedimiento se realizó una revisión bibliográfica que
permitió establecer los fundamentos teóricos que sustentan la elaboración de los
procedimientos y las características del proceso contable para la gestión de pago
de bienes y servicios en la UCLV. Se analizaron las bases que sustentan la
obtención y control de los recursos materiales y financieros que respaldan los
pagos en dicho centro y se define la estructura del procedimiento y las actividades
y las tareas que lo integran.
This investigation arises motivated by that demanded in the Resolution 60/2011 of the General Controllership of the Republic that it establishes the obligatory use of procedures and for the decision of the direction of the Central University of Las Villas (UCLV) of negotiating the activity through processes. The process Administration of material and financial resources is framed in the work of the Direction of Accounting and Finances and inside this the sub process of Administration of Payment for the one which you development a procedure for the registration and control of the payments of goods and services in the UCLV, objective of the present investigation. For the development of this procedure was carried out a bibliographical revision that allowed the theoretical foundations that sustain the elaboration of the procedures and the characteristics of the countable process for the administration of payment of goods and services in the UCLV. The bases were analyzed that they sustain the obtaining and control of the material and financial resources that support the payments in this center and is defined the structure of the procedure and the activities and the tasks that integrate it.
This investigation arises motivated by that demanded in the Resolution 60/2011 of the General Controllership of the Republic that it establishes the obligatory use of procedures and for the decision of the direction of the Central University of Las Villas (UCLV) of negotiating the activity through processes. The process Administration of material and financial resources is framed in the work of the Direction of Accounting and Finances and inside this the sub process of Administration of Payment for the one which you development a procedure for the registration and control of the payments of goods and services in the UCLV, objective of the present investigation. For the development of this procedure was carried out a bibliographical revision that allowed the theoretical foundations that sustain the elaboration of the procedures and the characteristics of the countable process for the administration of payment of goods and services in the UCLV. The bases were analyzed that they sustain the obtaining and control of the material and financial resources that support the payments in this center and is defined the structure of the procedure and the activities and the tasks that integrate it.
Descripción
Palabras clave
Control Interno, Operaciones de Pago, Recursos Financieros