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

PDF (Español (España))

Editorial

Regulatory provisions that regulate non-state economic actors are updated

José Carlos del Toro Ríos

1-3
- PDF (Español (España))

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

Full Issue

Editorial

Regulatory provisions that regulate non-state economic actors are updated

Speeches and interventions

Social activity was a priority in the 2023 budget execution

Research articles

Financial management and its components in the Center for Molecular Immunology

Environmental Cost Management in the La Coloma Industrial Fishing Company

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

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

Renewable energy for sustainable development. Financing alternatives in Cuba

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

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

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

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

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Change in editorial requirements

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