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Plan De Acciones Para Desarrollar De Manera Eficaz El Control Interno En Las Unidades Presupuestadas De La Salud En Cuba

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Author Info

  • Alexis López Clemente
  • Nélida María Martín Sánchez
  • Daubildo Hurtado Beltrán
  • José Luis Vega Vega
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    Abstract

    El presente trabajo esta basado en una minuciosa revisión de todos los documentos que rigen el desarrollo legal del sistema de control interno en las entidades o unidades presupuestadas en Cuba, que a las cuales se destina de manera presupuestada por el estado un gran número de recursos materiales, insumos y medicamentos que es necesario controlar de manera eficiente y eficaz para lograr la rentabilidad en estos centros y para que esta labor se desarrolle de manera satisfactoria en el siguiente trabajo proponemos el diseño de un plan de acciones de capacitación destinadas al personal de almacén y el departamento de contabilidad de estas unidades con el objetivo de lograr la capacitación de los mismos para llevar a cabo de manera eficiente el control interno en estas unidades, lográndose así la rentabilidad de las mismas.

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    File URL: http://www.eumed.net/cursecon/ecolat/cu/2012/csbv.html
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    Bibliographic Info

    Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Observatorio de la Economía Latinoamericana.

    Volume (Year): (2012)
    Issue (Month): 169 (June)
    Pages:

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    Handle: RePEc:erv:observ:y:2012:i:169:19

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    Web page: http://www.eumed.net/cursecon/ecolat/

    Related research

    Keywords: Unidad presupuestada; Control interno; Control de los recursos; Inventario; Control de medicamentos.;

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