Hernández RJS, Fernández LBL

Language: Spanish
References: 0
Page: 52-60
PDF size: 247.49 Kb.

ABSTRACT

Introduction: Science, technology and innovation are important elements for the development of countries in the short, medium and long periods, that's because the programs and projects constitute the fundamental organizational forms for the planning, financing, execution, evaluation and control of these activities, in accordance with the necessary correspondence with the actualization of Cuban economic model. Objective: Explain the news dispositions established for planning of the research projects budget. Desarrollo: The sequence for the determination of planning of the research projects budget, in accordance with current methodology established by superior level of government was explained and showed. The entries of expenses that integrate it are described in the corresponding order: wage, another salaries, complementary wage, social security contribution, tax for the workforce utilization, material resources, subcontracting, other resources, capital and indirect expenses. A new aspect appears including the entries of know how and profits only limited for the self-financed entities. The established form of the projects includes a summary table which contains unified all the expenses in national money (CUP) and freely convertible money (CUC) in the column of total money (MT) and another that contains separately which of that expenses are planning in CUC. Finally the budget is break down into different headings in accordance with the natural years that it covers. A complete example of this calculation is provided and explained and also is mentioned a procedure, equally updated, created and used in the National Institute of Workers' Health (INSAT) by means of the Microsoft Excel program to speed up the same one and to contribute with its quality.