Contabilidad de proyectos asociados al desarrollo local: Diagnóstico para el perfeccionamiento
Fecha
2015-06-24
Autores
Díaz Montes, Annisel
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
Durante las últimas décadas adquieren importancia las estrategias y proyectos concebidos para el estudio de las dinámicas del desarrollo económico local. A pesar de los problemas estructurales existentes en la sociedad mundial actual, y las diferencias socioeconómicas existentes entre ellas el desarrollo local puede ser efectivo en las condiciones de la economía cubana, por lo que Cuba no es un caso excepcional. Sin embargo, hay deficiencias en la contabilidad de los proyectos de desarrollo local y en la información contable que se tributa a los distintos usuarios. En función de ello esta investigación se focaliza en Diagnosticar la situación actual en Villa Clara de la contabilidad de proyectos asociados al desarrollo local como fuente de información para los diferentes usuarios. Se hizo un estudio de 4 entidades (la CALCONF, la Dirección Provincial de Servicios Comunales, el Sectorial de Cultura en Remedios y el INDER de Remedios) mediante una guía-diagnóstico elaborada por la autora, la aplicación de cuestionarios, la revisión de la documentación contable y financiera de los proyectos de desarrollo local y entrevistas abiertas. Se arribaron a conclusiones que se sintetizan en que hay deficiencias en la organización de la contabilidad ya que no se individualiza la información contable del proyecto, lo que dificulta el análisis de la información del proyecto para los decisores identificados en el trabajo.
During the last decades they acquire importance the strategies and projects conceived for the study of the dynamics of the local economic development. In spite of the existent structural problems in the current world society, and the existent socioeconomic differences among them the local development can be effective under the conditions of the Cuban economy, for what Cuba is not an exceptional case. However, there are deficiencies in the accounting of the projects of local development and in the countable information that is paid the different users. In function of it this investigation focus in diagnosing the current situation in Villa Clara of the accounting of projects associated to the local development as source of information for the different users. A study of 4 entities was made (the CALCONF, the Provincial Communal Services, the Office of Culture in Remedios and the INDER of Remedios) by means of a guide-diagnostic one elaborated by the author, the application of questionnaires, the revision of the countable and financial documentation of the projects of local development and open interviews. They were arrived to conclusions that are synthesized in that there are deficiencies since in the organization of the accounting the countable information of the project it is not individualized, what hinders the analysis of the information of the project for the actors identified in the work.
During the last decades they acquire importance the strategies and projects conceived for the study of the dynamics of the local economic development. In spite of the existent structural problems in the current world society, and the existent socioeconomic differences among them the local development can be effective under the conditions of the Cuban economy, for what Cuba is not an exceptional case. However, there are deficiencies in the accounting of the projects of local development and in the countable information that is paid the different users. In function of it this investigation focus in diagnosing the current situation in Villa Clara of the accounting of projects associated to the local development as source of information for the different users. A study of 4 entities was made (the CALCONF, the Provincial Communal Services, the Office of Culture in Remedios and the INDER of Remedios) by means of a guide-diagnostic one elaborated by the author, the application of questionnaires, the revision of the countable and financial documentation of the projects of local development and open interviews. They were arrived to conclusions that are synthesized in that there are deficiencies since in the organization of the accounting the countable information of the project it is not individualized, what hinders the analysis of the information of the project for the actors identified in the work.
Descripción
Palabras clave
Contabilidad de Proyectos, Proyectos de Inversión