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The cooperative movement in Cuba was characterized until the end of 2012 by its exclusive scope in the agricultural sector. Since the updating of the economic and social model, these forms of management were inserted in other sectors of the economy to diversify it. Thus, professional services cooperatives were approved, including accounting services. At the time of their emergence, these associations did not have an organizational level that would allow them to implement models or procedures aimed at regulating their performance. That is why the objective of this research is to design a procedure for the provision of accounting services by non-agricultural cooperatives in Cuba in order to favor their management. To carry it out, theoretical and empirical research methods were applied to contextualize the scope of the social objects of these cooperatives to the national environment. As a result, a procedure was obtained where the stages to execute the service were defined and integrated in steps and tasks for the establishment of a methodological instrument with documented information. It also allowed the coherent conjugation of methods and techniques that facilitate the work of the acting member and have an impact on the cooperative business management. [ABSTRACT FROM AUTHOR]

The complexity of the current world in which the organizations are developed, determine that the form of acquiring competitive advantages and sustained benefits in the long term is associate more and more towards the identification, measurement and management of intangible elements, and not infocus, as in the past, in the possession of the tangible assets. For the importance of the tourism sector, specially the hotels business in the Cuban economy, it appears as the objective of the investigation to elaborate a conceptual model for the identification of intangible elements that permit to obtain the necessary information for taking decisions in the hotel management. As the main result, was obtained a valid framework for the Business management, by offering a proposal of intangible elements grouped for components and dimensions, which must be promoted for the importance of these in the feature of the service and consequently in the generation of proficts. [ABSTRACT FROM AUTHOR]

The article evidences the result of studying the role of the intellectual capital in the sustainable development of organizations, as well as the diagnosis about the management of the intangible assets in the Cubans companies, where 210 Havana's companies were used as samples. The present paper suggests a model for the measurement of the efficiency of intangibles's management, adapted to the conditions of Cuban economy. For the determination of intangible inductive variables of value in our context, a research with 210 businessmen of all the country was carried out. The feasibility and pertinence of proposed mode is evaluated through its application to a Cuban metallurgic industry. [ABSTRACT FROM AUTHOR]

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