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La administración de riesgos en Cuba

Author

Listed:
  • Betancourt Vázquez, Ana Paula

    (Ministerio del Comercio Exterir y la Inversión Extranjera)

Abstract

La administración de riesgos es un proceso iterativo que consta de pasos que, cuando son ejecutados en secuencia, posibilitan una mejora continua en el proceso de toma de decisiones. Una administración de riesgos eficiente permite identificar y evaluar las amenazas potenciales y decidir cómo manejarlas con la combinación óptima de costo-efectividad. En los últimos años, en Cuba la gestión de riesgos ha cobrado una mayor importancia, pero en la práctica aún no es suficiente, pues las empresas la consideran solo como una cuestión de cumplimiento de los principios contables y legales. Por lo tanto, se hace necesario conocer los aspectos teóricos de la administración de riesgos y su importancia.

Suggested Citation

  • Betancourt Vázquez, Ana Paula, 2020. "La administración de riesgos en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 29-35.
    • Handle: RePEc:ris:rcubfp:0151
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    File URL: https://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/05_V4N32020_APBV
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    More about this item

    Keywords

    riesgos;

    JEL classification:

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

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