Procedure for the evaluation of environmental management accounting in the "Empresa Agropecuaria Jiguaní

Authors

Keywords:

environmental management, environmental management accounting, environmental costs, environmental assets

Abstract

The present investigation was developed in the "Empresa Agropecuaria Jiguaní", with the fundamental objective of designing a procedure for the evaluation of Environmental Management Accounting that allows the organization to achieve greater efficiency, quality and performance in its productions, with the least impact on the environment. To carry out the work, methods and techniques were applied that allow to deepen the problem posed. A brief characterization of the entity was carried out and the procedure was defined, which is made up of four phases: initial review of the environmental situation, definition of the environmental policy, establishment of mechanisms and the bases for its evaluation, forms of control and verification. . It ensures that it is an effective tool for improving business management.

Author Biographies

Rebeca de los Angeles León Leal, University of Granma, Cuba

Graduated with a degree in Economics from the Universidad de Oriente. Assistant Professor of Accounting and Finance at the Faculty of Economic and Social Sciences, coordinates the Master's in Management Accounting. In the last three years he has obtained 5 publications, has participated in 10 events (territorial, national and international). Coordinator of the
business project "Development of management skills and socioeconomic entrepreneurship in
companies of the Food Industry Business Group (GEIA)". In addition, he has obtained 1
CITMA awards and 2 Innovation awards and 1 the national Abel Santamaría Cuadrado award
and 2 Provincial, 4 Rector's Award. Also, she holds the position of Vice President of
Scientific Activities in the ANEC of the Bayamo municipality and chairs the Scientific
Society of Accounting and Cost in the Provincial ANEC

Favián Socarrás Prohenza, University of Granma, Cuba

Graduate of Accounting and Finance, at the University of Granma. Assistant Professor of the
Accounting and Finance career at the Faculty of Economic and Social Sciences, Head of the
career in the Accounting and Finance Department. In the last three years he has obtained 2
publications, has participated in 3 events (territorial, national and international).
Member of the business project "Development of management skills and socioeconomic
entrepreneurship in companies of the Food Industry Business Group (GEIA)". He is a member
of the ANEC and is part of the Scientific Society of Accounting and Cost in the Provincial
ANEC

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Published

08-03-2023

How to Cite

León Leal, R. de los A., & Socarrás Prohenza, F. (2023). Procedure for the evaluation of environmental management accounting in the "Empresa Agropecuaria Jiguaní. Cuban Magazine of Finance and Prices, 7(1), 89–101. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/10_V7N12023_RALLyFSP

Issue

Vol. 7 No. 1 (2023): enero - marzo

Section

Research articles

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