Proforma for the calculation of the Gross Added Value in the "non-market" activities of the Cuban public sector
Keywords:
accountingAbstract
At the meso-economy level, the GVA is calculated, but with the difficulty that it is not yet disaggregated by economic activities in non-market services, but rather it is expressed globally, either for the province, the municipality or the economic sector. The aforementioned situation means that the GVA of non-market services is not obtained in the economic units that provide them, nor in the sectors at the provincial or municipal level, although it is at the national level. This means that the budgeted units and sectors of a territory do not recognize what they contribute to the country based on GVA. The 2008 SNA recommends using the production method to calculate GVA in non-market services, where total expenses are the equivalent of production.References
ONE. (2011). Nomenclador de Actividades Económicas (NAE). (Versión 1.1) Habana: ONE
ONEI. (2014) Anuario Estadístico 2014 Camagüey. Camagüey: ONEI
ONEI. (2014) Anuario Estadístico Cuba 2014. Habana: ONEI
ONEI. (2016). Anuario Estadístico Cuba 2016. Habana: ONEI
Partido Comunista de Cuba. (2016). CONCEPTUALIZACIÓN DEL MODELO ECONÓMICO. (p. 13,24) La Habana, Cuba: Oficina de publicaciones del Consejo de Estado.
Resolución 497. Clasificador por objeto del gasto del Presupuesto del Estado. (2016). Software: Finanzas al día..
Resolución 499. Proformas De Estados Financieros para la actividad presupuestada, Modificación No. 5. (Necap No. 2). (2016). Software: Finanzas al día. Ministerio de Finanzas y Precios.
Resolución 602. Proforma de Estado de Valor Agregado Bruto para el Plan 2016. (2015). Software: Finanzas al día. Ministerio de Finanzas y Precios.
Sistema de Cuentas Nacionales (1a.ed) (2008). [s.l.]: [s.n.].

Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2018 Yaislén Hernández Figueroa, Iris María González Torres

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.
The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:
- Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
- Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
- Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
- Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
- Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.