Procedure for the identification of environmental expenses at the CIMEX Guantánamo Branch

Authors

  • Happy Salas Fuentes Universitu of Guantanamo
  • Álvaro de la cruz Duharte CIMEX Guantánamo Branch

Keywords:

change climatic, administration accounting, environmental expenses, countable system

Abstract

The objective of this article is to design a procedure for the identification of environmental expenses in the CIMEX Guantánamo Branch, which enables the strengthening of the accounting and management information system. In its development, a set of methods of the theoretical and empirical level were used, as well as techniques that allow to identify the environmental aspects and impacts, establish the criteria for recognition, the registry system and the indicators to evaluate environmental expenses.

Author Biographies

Happy Salas Fuentes, Universitu of Guantanamo

Doctor en Ciencias contables y financieras, profesor Titular de pregrado y postgrado de la Facultad de Ciencias Económicas y Empresariales de la Universidad de Guantánamo. Coordinador del Programa Académico Maestría en Contabilidad. Colabora como árbitro y miembro del consejo editorial de las diversas revistas cubanas e internacionales. Miembro de la Filial Sur-oriental de la Academia de Ciencias de Cuba.

Álvaro de la cruz Duharte, CIMEX Guantánamo Branch

Máster en Contabilidad y Finanzas, profesor Asistente. Se desempeña como gerente de la UEB Logística de la Sucursal CIMEX Guantánamo

References

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del Toro Ríos, J. (2018). Desafíos de la Contabilidad en la actualización del modelo económico cubano. REVISTA CUBANA DE FINANZAS Y PRECIOS, 2(2), 149-154. Recuperado de: http://www.mfp.gob.cu/revista_mfp/index.ph-p/RCFP/article/view/15_V2N22018_JCTR. Consultado (15/03/2019)

Mejía Soto, E. y Vargas Marín, L. A. (2012). Contabilidad para la sostenibilidad ambiental y social. Revista Lúmina 13, Enero - Diciembre, 2012. Revista ISSN 0123-4072. Programa de Contaduría Pública - Universidad de Manizales.

Ministerio de Ciencia, Tecnología y Medio Ambiente (2011). Estrategia Ambiental Nacional 2016-2020. La Habana. Recuperado de: http://repositorio.geotech.cu/jspui/bitstream/1234/2727/1/Estrategia%20A-mbiental%20Nacional%202016-2020.pdf. Consultado (06/01/2019)

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Ministerio de Ciencia, Tecnología y Medio Ambiente. Ley N° 81. (1997). Gaceta Oficial de la República de Cuba. Edición extraordinaria No. 7. La Habana. Cuba.

Ministerio de Finanzas y Precios (2018). Resolución 925/2018 Norma Específica de Contabilidad No. 11 “Contabilidad Medioambiental”. Recuperado de: http://www.mfp.gob.cu/legislacion/disposiciones_publicadas.php.Consultado (07/02/2019)

Ministerio de Finanzas y Precios (2018). Resolución 935/2018 Norma Específica de Contabilidad No. 12 “Contabilidad de Gestión”. Recuperado de: http://www.mfp.gob.cu/legislacion/disposiciones_publicadas.php.Consultado (07/02/2019)

Partido Comunista de Cuba. (2016). Actualización de los Lineamientos de la Política Económica y Social del Partido y la Revolución para el periodo 2016-2021 aprobados en el 7mo Congreso del Partido y la Asamblea Nacional. La Habana: Editora Política.

Partido Comunista de Cuba. (2016). Conceptualización del Modelo Económico y Social Cubano de Desarrollo Socialista. La Habana, Cuba: Editora Política.

Salas Fuente, H. (2016). Índices ponderados de ecoeficiencia y ecoeficacia desde la Contabilidad de Dirección Estratégica Medioambiental. (Tesis de Doctorado). Universidad de Camagüey. Camagüey, Cuba.

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Published

30-12-2019

How to Cite

Salas Fuentes, H., & de la cruz Duharte, Álvaro. (2019). Procedure for the identification of environmental expenses at the CIMEX Guantánamo Branch. Cuban Magazine of Finance and Prices, 3(4), 98–113. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/10_V3N42019_HSFyADCD

Issue

Vol. 3 No. 4 (2019): octubre - diciembre

Section

Research articles

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