IDEAS home Printed from https://ideas.repec.org/a/ris/rcubfp/0145.html
   My bibliography  Save this article

La Auditoría de Desempeño, una herramienta para la toma de decisiones empresariales

Author

Listed:
  • González Rojas, Angel Ramón

    (Universidad de Holguín)

  • Sánchez Arencibia, Alba

    (Universidad de Holguín)

  • Sánchez Arencibia, Norma

    (Universidad de Holguín)

Abstract

El presente trabajo tiene como objetivo establecer la viabilidad e importancia que adquiere en los momentos actuales la auditoría de desempeño como una herramienta de ayuda a la dirección, a partir del auditor interno en su ejecución, para la determinación de las debilidades que afectan el desempeño organizacional y la propuesta de acciones para su solución, contribuyendo así a una mejor toma de decisiones en función del logro de los objetivos y metas de las organizaciones.

Suggested Citation

  • González Rojas, Angel Ramón & Sánchez Arencibia, Alba & Sánchez Arencibia, Norma, 2020. "La Auditoría de Desempeño, una herramienta para la toma de decisiones empresariales," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(2), pages 72-79.
    • Handle: RePEc:ris:rcubfp:0145
    as

    Download full text from publisher

    File URL: https://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/08_V4N22020_ARGRyOTROS
    File Function: Full text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    auditoría;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:rcubfp:0145. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: José Carlos del Toro Ríos (email available below). General contact details of provider: https://edirc.repec.org/data/mfpgvcu.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.