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Proforma para el cálculo del Valor Agregado Bruto en las actividades “no de mercado” del sector público cubano

Author

Listed:
  • Hernández Figueroa, Yahislen

    (Dirección Provincial de Finanzas y Precios, Camagüey)

  • González Torres, Iris María

    (Universidad de Camagüey)

Abstract

A nivel de meso economía se calcula el VAB, pero con la dificultad de que aún no se desagrega por actividades económicas en los servicios no de mercado, sino que se expresa globalmente, bien para la provincia, el municipio o el sector económico. La situación antes mencionada propicia que el VAB de los servicios no de mercado no se obtiene ni en las unidades económicas que los brindan, ni en los sectores a nivel provincial o municipal, aunque sí a nivel nacional. Esto genera que las unidades presupuestadas y los sectores de un territorio, no reconocen que aportan al país en función del VAB. El SCN2008 recomienda utilizar el método de la producción para calcular el VAB en los servicios no de mercado, donde el total de gastos es el equivalente de la producción.

Suggested Citation

  • Hernández Figueroa, Yahislen & González Torres, Iris María, 2018. "Proforma para el cálculo del Valor Agregado Bruto en las actividades “no de mercado” del sector público cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(3), pages 47-58.
    • Handle: RePEc:ris:rcubfp:0070
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    Keywords

    contabilidad;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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