Aplicación de la Carta de Crédito en Empresas del Sector Comercio.
Archivos
Fecha
2007-07-24
Autores
Jiménez Pérez, Yanelis
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El funcionamiento eficiente del sistema de pagos de un país es un requerimiento
vital para lograr la eficiencia de la economía, pero lo es también desde el punto
de vista de apoyar a la legalidad, de hacer que las cosas se realicen como
jurídicamente corresponden. En las condiciones concretas de la economía cubana
no se ha logrado ordenar de una manera satisfactoria el Sistema de Cobros y
Pagos y no se ha logrado que los saldos pendientes sean aquellos que se
correspondan con la actividad económica.
El sector de Comercio de la Provincia de Villa Clara es un ejemplo fehaciente de
ineficiente gestión financiera en el que diversas causas de carácter objetivo y
subjetivo han originado la acumulación de cuentas por cobrar y pagar.
En la investigación realizada se expone una breve panorámica de la evolución
que ha tenido el Sistema Nacional de Cobros y Pagos en el país, se
caracteriza la problemática de indisciplina de cobros y pagos a nivel nacional y
en el Sector de Comercio de la Provincia, al mismo tiempo que se valoran los
resultados obtenidos con la aplicación de la Carta de Crédito Local en 14 de
sus Empresas.
An efficient system of payments in a country is an important requirement not only from the point of view of the economy efficiency, but from the point of view of supporting legality and achieving things in a legally way. In Cuba’s economy conditions a satisfactory collections and payments procedure has not been possible to be ordered and a correlation between pending balances and the economic activity has not been achieved. The trade sector in Villa Clara is a clear example of inefficient financial administration which an increment of bills to get paid and to pay have taken place due to different causes. During the present research a brief panoramic on the national collections and payments system evolution is exposed, trade sector collections and payments problems are characterized and at the same time the application of the letter of local credit procedure in 14 of their companies is analyzed.
An efficient system of payments in a country is an important requirement not only from the point of view of the economy efficiency, but from the point of view of supporting legality and achieving things in a legally way. In Cuba’s economy conditions a satisfactory collections and payments procedure has not been possible to be ordered and a correlation between pending balances and the economic activity has not been achieved. The trade sector in Villa Clara is a clear example of inefficient financial administration which an increment of bills to get paid and to pay have taken place due to different causes. During the present research a brief panoramic on the national collections and payments system evolution is exposed, trade sector collections and payments problems are characterized and at the same time the application of the letter of local credit procedure in 14 of their companies is analyzed.
Descripción
Palabras clave
Crédito Bancario, Sector Comercio, Cuentas por Cobrar, Cuentas por Pagar