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Procedimiento de distribución de utilidades en condiciones de inflación para las medianas empresas en Mozambique

Author

Listed:
  • Agosthino Tomás, Armando

    (Universidad Rovuma)

  • González Torres, Iris María

    (Universidad de Camagüey)

  • Torres Mora, Inés Josefina

    (Asociación Nacional de Economistas y Contadores)

Abstract

El objetivo de este artículo presentar las indicaciones metodológicas para la elaboración del procedimiento que contribuya a la distribución de utilidades a los socios a partir de la utilidad neta sin que se afecte significativamente el patrimonio teniendo en cuenta el efecto de la inflación en las medianas empresas en Mozambique.

Suggested Citation

  • Agosthino Tomás, Armando & González Torres, Iris María & Torres Mora, Inés Josefina, 2019. "Procedimiento de distribución de utilidades en condiciones de inflación para las medianas empresas en Mozambique," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(2), pages 44-65.
    • Handle: RePEc:ris:rcubfp:0103
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    More about this item

    Keywords

    procedimiento; distribución de utilidades; inflación; medianas empresas;
    All these keywords.

    JEL classification:

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

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