Perfeccionamiento del tratamiento contable de las producciones propias para insumo de la empresa industrial de instalaciones fijas.
Fecha
2019-06-25
Autores
Pérez Rivera, Marina de Jesús
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Editor
Universidad Central "Marta Abreu" de las Villas. Facultad de Ciencias Económicas. Departamento de Contabilidad y Finanzas
Resumen
El año 2019 fue definido en la Asamblea Nacional como año de ordenamiento y
ajuste en las condiciones actuales de la economía cubana donde deben ocurrir
cambios sustanciales, organizativos, funcionales y estructurales, con el propósito
de lograr una recuperación económica con eficiencia y competitividad. Este trabajo
realizado en la Empresa Industrial de Instalaciones Fijas (EIIF) no está lejos de esta
política y para esto en él se propuso un procedimiento para mejorar el análisis
económico financiero que propicie mejoras en la toma de decisiones de los
diferentes usuarios. Para el procesamiento de la información recopilada y el examen
de los mismos, se utilizaron los métodos: observación directa, analítico sistemático
y el histórico lógico, aplicando estas herramientas se diagnosticaron problemas
como: la ausencia de un procedimiento que integre los resultados de la UEB con las
de la empresa, el poco dominio de las técnicas de análisis económico financiero por
parte de especialistas y directivos y falta de herramientas en estos análisis como el
uso de las razones financieras. Partiendo de este análisis se propuso un
procedimiento para ser aplicado por esta empresa en el que se concibieron dos
etapas , una primera a nivel de las UEB y la segunda a nivel de empresa incluyendo
la realización del Análisis Vertical y Horizontal a los Estados Financieros y el cálculo
de las Razones Financieras. La aplicación del procedimiento se muestra a partir de
la información referida al mes de enero del 2019 e igual periodo del año anterior de
la empresa, de esta forma se logrará el perfeccionamiento del análisis económico y
le permitirá a todos los dirigentes de la empresa tener criterios y crear las bases
suficientes para la toma de decisiones.
The year 2019 was defined in the National Assembly as the year of order and adjustment in the current conditions of the Cuban economy where substantial changes must take place, organizational, functional and structural, with the purpose of achieving an economic recovery with efficiency and competitiveness. This work carried out in the Industrial Firm of Fixed Installations (EIIF) is not far from this policy and for this purpose a procedure was proposed to improve the economic and financial analysis that leads to improvements in the decision making of the different users. For the processing of the collected information and the examination of the same, the methods were used: direct observation, systematic analytical and logical historical, applying these tools were diagnosed problems such as: the absence of a procedure that integrates the results of the UEB with those of the company, the limited mastery of economic and financial analysis techniques by specialists and managers, and lack of tools in these analyzes, such as the use of financial ratios. Based on this analysis, a procedure was proposed to be applied by this company in which two stages were conceived, one at the level of the UEB and the second at the company level, including the realization of the Vertical and Horizontal Analysis of the Financial Statements and the Calculation of Financial Ratios. The application of the procedure is shown from the information referred to the month of January 2019 and the same period of the previous year of the company, in this way the improvement of the economic analysis will be achieved and will allow all company leaders to have criteria and create sufficient bases for decision making.
The year 2019 was defined in the National Assembly as the year of order and adjustment in the current conditions of the Cuban economy where substantial changes must take place, organizational, functional and structural, with the purpose of achieving an economic recovery with efficiency and competitiveness. This work carried out in the Industrial Firm of Fixed Installations (EIIF) is not far from this policy and for this purpose a procedure was proposed to improve the economic and financial analysis that leads to improvements in the decision making of the different users. For the processing of the collected information and the examination of the same, the methods were used: direct observation, systematic analytical and logical historical, applying these tools were diagnosed problems such as: the absence of a procedure that integrates the results of the UEB with those of the company, the limited mastery of economic and financial analysis techniques by specialists and managers, and lack of tools in these analyzes, such as the use of financial ratios. Based on this analysis, a procedure was proposed to be applied by this company in which two stages were conceived, one at the level of the UEB and the second at the company level, including the realization of the Vertical and Horizontal Analysis of the Financial Statements and the Calculation of Financial Ratios. The application of the procedure is shown from the information referred to the month of January 2019 and the same period of the previous year of the company, in this way the improvement of the economic analysis will be achieved and will allow all company leaders to have criteria and create sufficient bases for decision making.
Descripción
Palabras clave
Análisis Económico Financiero, Toma de Desiciones, Finanzas