Procedure for the identification, quantification and accounting record of environmental liabilities in the Cuban oil industry

Authors

  • Yuri Díaz González Central Oil Drilling and Extraction Company
  • Pilarín Baujín Pérez University of Matanzas

Keywords:

accounting, enviroment, environmental liabilities, oil

Abstract

Accounting professionals face various challenges in their daily activities. One of them is to record the economic facts related to the protection of the environment. For this, it is necessary to have a tool that allows timely information to be obtained for decision-making by the specialists and managers of the organizations. The oil and gas production industry is one of the most polluting during the different processes that are carried out in it to obtain its final products. That is why the purpose of this article is to propose a procedure that allows accountants to identify, quantify, and record environmental liabilities caused by the oil industry.

Author Biographies

Yuri Díaz González, Central Oil Drilling and Extraction Company

Profesor Asistente de la Universidad de Matanzas. Licenciado en Contabilidad y Finanzas. Master en Administración de Empresas con Mención Negocios. Jefe de Grupo de Contabilidad, Dirección Contable Financiera de la Empresa de perforación y extracción de Petróleo del Centro.

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.

References

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Published

31-03-2020

How to Cite

Díaz González, Y., & Baujín Pérez, P. (2020). Procedure for the identification, quantification and accounting record of environmental liabilities in the Cuban oil industry. Cuban Magazine of Finance and Prices, 4(1), 63–72. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/07_V4N12020_YDGyPBP

Issue

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

Section

Research articles

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