Cuban Magazine of Finance and Prices

Revista Cubana de Finanas y Precios

Current Issue

Vol. 8 No. 3 (2024): julio - septiembre

View Vol. 8 No. 3 (2024): julio - septiembre

Cita de portada:

Discurso pronunciado por el Comandante en jefe Fidel Castro Ruz en el Parque Céspedes, de Santiago de Cuba, el 1ro de enero de 1959

Foto: Frank Enrique

Published: 19-08-2024

Full Issue

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Editorial

Regulatory provisions that regulate non-state economic actors are updated

José Carlos del Toro Ríos

1-3
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Speeches and interventions

Social activity was a priority in the 2023 budget execution

Vladimir Regueiro Ale

4-12
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Research articles

Financial management and its components in the Center for Molecular Immunology

Jorge Cuevas Ramos, Eduardo Ojito Magaz

13-28
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Environmental Cost Management in the La Coloma Industrial Fishing Company

Zoraimi Poo Sobrino, Marlene Cañizares Roig

29-39
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Development of digital skills in the economy: The role of Cuban universities

Gloria Jardines Ochoa

40-52
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Professional certification and its contribution to the recognition of accountant performance in Cuba

Julia Ileana Deas Albuerne, Abel Sarduy Quintanilla, Carlos Manuel Santos Cid, Marlene Arrue Paisan

53-67
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Renewable energy for sustainable development. Financing alternatives in Cuba

Älvarez, Mariuska Sarduy González

68-79
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An approach from the political economy to the formation of prices in Cuba

Silvio David Gutiérrez Pérez

80-94
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Modification to the presentation of the Financial Performance Statement in the UEB of the Cuban Lubricants Company

Adrian Antonio Sollet Pérez, Floralia Gómez Gallo

95-103
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Main conceptualizations for the activity-based cost system in financial and banking entities

Miriam Lucila López Rodríguez, Angel Jean Hernández Núñez, Lídice Soto Fernández

104-117
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Financial economic evaluation of the “Doña Pepa” mini-industry local development Project in the Carlos Manuel de Céspedes municipality

Rosalmi Reimundo Rodríguez , Seydi del Toro Crespo , Victor Fernández Castellón, Yudenia Yadró Feijoo

118-138
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