Abstract

BETANCOURT LOPEZ, Juan Manuel; SANCHEZ BATISTA, Antonio  and  ACOSTA SABINA, Agustín. Final-Results Payments and Efficiency. Cofin [online]. 2017, vol.11, n.1, pp. 1-9. ISSN 2073-6061.

The aim of this research is to design a procedure for trading units from the National Enterprise, Components and Equipment Division (DIVEP- Empresa Nacional, División de Equipos y Piezas) for determining the efficiency magnitude with its proper correspondence to the total amount of salary to be paid (final-results payments). The procedure favors the achievement of the trading enterprise´s aims at short/term, medium/term and long/term period. Analysis techniques were created which allow knowing the total amount of wealth achieved the maximum permissible limit and the correspondence of payments with month sells, costs and expenses. Likewise, the worsening of the monetary revenue indicator per added-value peso, was stopped.

Keywords : salary fund; wealth achieved; added value.

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