Purchase and sale procedure in MLC with liquidity capacity and in USD

Authors

  • Margarita Guerrero Aguilar CANEC, Cienfuegos

Keywords:

liquidity allocation, e-commerce

Abstract

Given the need to boost the Cuban economy and covered by Resolution No. 115/2020 issued by the Ministry of Economy and Planning, which establishes the general bases for the improvement of the liquidity allocation system of the national economy plan and modified by Resolution No. 153/2020 of the ministry itself, the state companies and other established economic actors, work in the search for products with high quality standards and insert the sales modality in MLC, which generate a component in CL of the price in CUP of each product sold and in making sales in USD. For this they use direct sales or online sales, through existing e-commerce platforms. The objective of this investigation is to design a procedure that establishes the way to carry out all the operations related to the purchase and sale in MLC with liquidity capacity and in USD, since it is a new activity, where good practices are lacking. and the legal framework does not express the way to implement it, it is up to each entity to formalize this process based on a procedure, so that all the entities involved can apply it accordingly. In order to solve the problem, the following methods and techniques are used: the inductive-deductive method, the analytical method with analysis and synthesis, description and analysis of data, direct observation, brainstorming, surveys and techniques for working in cluster.

Author Biography

Margarita Guerrero Aguilar, CANEC, Cienfuegos

Labora en Centro de Asesoría, Auditoría y Servicios Económicos (CANEC).

References

Resolución No. 60/11 de la CGR, sobre las Normas del Sistema de Control Interno.

Resolución No. 268/2018 del MFP, que establece el Procedimiento de Control

Interno No. 4 Elementos de control interno en los subsistemas contables (PCI No. 4).

Resolución No. 115/2020 del MEP (anotada y concordada), sobre las bases generales para el perfeccionamiento del sistema de asignación de liquidez del plan de la economía nacional, modificada por la Resolución No. 153/2020 del MEP.

Resolución No. 153/2020 del MEP, que modifica la Resolución No. 115/2020, sobre las bases generales para el perfeccionamiento del sistema de asignación de liquidez del plan de la economía nacional.

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Published

31-01-2023

How to Cite

Guerrero Aguilar, M. (2023). Purchase and sale procedure in MLC with liquidity capacity and in USD. Cuban Magazine of Finance and Prices, 6(3), 60–64. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/368

Issue

Vol. 6 No. 3 (2022): julio - septiembre

Section

Research articles

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