Procedure of distribution of profits in conditions of inflation for medium-sized companies in Mozambique

Authors

  • Armando Agostinho Tomás University Rovuna
  • Iris María Gozález Torres University of Camaguey
  • Inés Josefina Torres Mora National Association of Economists and Accountants of Cuba

Keywords:

procedure, profit distribution, inflation, medium enterprises

Abstract

The objective of this article is to design the methodological indications for the elaboration of the procedure that contributes to the distribution of profits to the partners based on net income without significantly affecting the equity taking into account the effect of inflation on the financial situation of medium-sized companies in Mozambique.

Author Biographies

Armando Agostinho Tomás, University Rovuna

Licenciado y Master en Contabilidad. Profesor Asistente Universidad Rovuma - Mozambique.

Iris María Gozález Torres, University of Camaguey

Máster en Desarrollo Regional y Población. Doctora en Ciencias Económicas. Ha participado en múltiples eventos nacionales e internacionales. Es autora de cuantiosas publicaciones nacionales e internacionales. Actualmente se desempeña como Profesora de Mérito de la Universidad de Camagüey. Es miembro de honor del tribunal permanente de Contabilidad y Finanzas.

Inés Josefina Torres Mora, National Association of Economists and Accountants of Cuba

Licenciada en Contabilidad. Doctora en Ciencias Contables y Financieras. Ostenta la categoría docente de Profesor Titular de la Universidad de Camagüey. Máster en Contabilidad Gerencial. Se desempeñó como Subdirectora de la Oficina Provincial de Administración Tributaria. Actualmente ocupa la responsabilidad de Presidenta de la Asociación Nacional de Economistas y Contadores en Camagüey. Integra el tribunal nacional permanente de doctorados en ciencias Contables y Financieras.

References

Caceda, A. I. (2014). La gestión financiera en inflación. Revista universitaria EAFIT, (87), 43-54.

Calderón, K. A. (2015). Inflación y su impacto en la lectura y análisis de estados financieros en la toma de decisiones. Trabajo final de Especialización en Contabilidad Superior y Auditoría, Escuela de Graduados, Facultad de Ciencias Económicas, Universidad Nacional de Córdoba, Córdoba, Argentina. Recuperado el 10 de marzo de 2016, de https://rdu.unc.edu.ar/bitstream/handle/11086/2190/Calder%C3%B3n%2C%20Kari

Chacón, J. I. (2014). Análisis de la quiebra desde la perspectiva financiera-contable y desde la perspectiva jurídica y el contrato de concordato como una manera de mantener la hipótesis del Negocio en Marcha. Sociedad en Derecho, (6), 6-27. Recuperado el 14 de mayo de 2016, de http://www.ulacit.ac.cr/files/documentosULACIT//Constant/análisis_de_la_quiebra. pdf.

Gitman, L. (2006). Fundamentos de administración financiera (5a. ed.). La Habana, Cuba: Félix Varela.

Moreno, J. (2007). Las finanzas en la empresa. Información, análisis, recursos y planeación (4a. ed.). La Habana, Cuba: Félix Varela.

Takahashi, M., Taques, F., Basso, L. &Chierighini, G. (2016). Previsão do modelo de previsão de falência de Altman: validação em uma amostra mundial.XIX Seminários emAdministração, Brasil.

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Published

30-06-2019

How to Cite

Agostinho Tomás, A., Gozález Torres, I. M., & Torres Mora, I. J. (2019). Procedure of distribution of profits in conditions of inflation for medium-sized companies in Mozambique. Cuban Magazine of Finance and Prices, 3(2), 54–65. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/07_V3N22019_AATyOtros

Issue

Vol. 3 No. 2 (2019): abril - junio

Section

Research articles

License

Copyright (c) 2019 Armando Agostinho Tomás, Iris María Gozález Torres, Inés Josefina Torres Mora

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