Propuesta de un manual de procedimientos contables en empresas tabacaleras

This research is aimed at implementing a Manual of  Accounting Procedures in the Integral and Tobacco Company Consolación del Sur, Pinar del Río, Cuba. The results of the research focus on the theoretical foundation of the elements related to current accounting systems, ta...

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Detalles Bibliográficos
Autores Principales: Cabera Padrón, Nexys, Guerra González, María de Jesús, Rojas Hernández, Dairon, Herrera Pineda, Anisley
Formato: Artículo revista
Lenguaje:spa
Publicado: Ediciones UNL. Secretaría de Extensión de la UNL 2022
Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/10773
Descripción
Sumario:This research is aimed at implementing a Manual of  Accounting Procedures in the Integral and Tobacco Company Consolación del Sur, Pinar del Río, Cuba. The results of the research focus on the theoretical foundation of the elements related to current accounting systems, taking into account the current accounting situation in tobacco companies, helping to improve the management of the accounting system and the decision–making process. Providing timely and reliable information, allowing to detect important weaknesses and take necessary corrective actions by the administrative and operational team of the company; in order to achieve an updated accounting process harmonized with International AccountingStandards.