Procedure for the evaluation and improvement of the accountant-financial system of information

Authors

  • Karina Rodríguez Cabrera University of Matanzas
  • Pilarín Baujín Pérez University of Matanzas

Keywords:

accounting, systems of information, accountant-financial

Abstract

Before the new challenges that there supposes the computerization of the countable processes in the Cuban entities and his constant control for the information that is generated every day, the fact is that a procedure becomes necessary for the evaluation and improving of the information system book-keeper - financier. Provided with methods and diverse skills it turns it into an effective tool to diagnose, to evaluate and to perfect the software that uses the countable activity. It results from utility in entities that present limitations in the countable information processing and offers solutions faced to the continuous progress of the same one.

Author Biographies

Karina Rodríguez Cabrera, University of Matanzas

Licenciada en Contabilidad y Finanzas. Master en Administración de Empresas con Mención Negocios. Profesora Asistente Investigadora del Departamento Carrera Contabilidad y Finanzas de la Universidad de Matanzas.  Jefe de la Disciplina de Auditoría y Sistema. Auditora del sistema de la CGR.

Pilarín Baujín Pérez, University of Matanzas

Profesora Titular. Profesora-investigadora de la Universidad de Matanzas. Licenciada en Economía. Master en Gestión Turística con Mención en Gestión Hotelera. Doctor Ciencias Económicas. Diplomado de Contabilidad de Gestión Avanzada. Diplomado en Administración Pública. Miembro del Tribunal de Doctorado en Ciencias Contables y Financieras. Miembro de la Comisión Nacional de Carrera de Contabilidad y Finanzas.

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Published

31-03-2020

How to Cite

Rodríguez Cabrera, K., & Baujín Pérez, P. (2020). Procedure for the evaluation and improvement of the accountant-financial system of information. Cuban Magazine of Finance and Prices, 4(1), 44–50. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/05_V4N12020_KRCyPBP

Issue

Vol. 4 No. 1 (2020): enero - marzo

Section

Research articles

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