Resumen

PAEZ GUERRA, Marileidys; FALCON CORRALES, Dainel; HERRERA PINEDA, Anisley  y  GUERRA GONZALEZ, María de Jesús. Improving the payment system in a fishing enterprise. Coodes [online]. 2021, vol.9, n.3, pp. 1017-1038.  Epub 30-Dic-2021. ISSN 2310-340X.

Payment systems have evolved throughout history, as well as the way in which salaries and remuneration of workers of an enterprise or enterprise are distributed, which can satisfactorily influence both the welfare and satisfaction of employees, as well as threaten the fulfillment of efficiency indicators and labor stability, if its application becomes a problem for the enterprise. It is on this basis that the deficient payment system in terms of the accumulation and registration of accounting operations related to payroll in the Empresa Pesquera Provincial de Pinar del Río was proposed as a problem, for which the objective was to propose a system of measures for the improvement of the piecework and performance-based payment system in the enterprise. For its implementation, the theoretical references of the payment systems and the current resolution were taken into account, as well as the characterization of the current situation in the enterprise, applying the interview technique to the enterprise's managers as a primary source and the documentary review as a secondary source. As a result of the research, a plan of measures was made that not only covers the improvement of the payment system, but also the accounting components of the same, offering the enterprise a way to ensure compliance with its efficiency indicators and greater satisfaction of its workers.

Palabras clave : salary remuneration; piecework wage; payment system.

        · resumen en Español | Portugués     · texto en Español | Inglés     · Español ( pdf ) | Inglés ( pdf )