Organizational strategy in fine collection processes in COVID times - 19

Abstract

The concept of strategy in the context of business organizations is one of the topics that generates great interest at present. The objective of this article is to present the results of the application of an organizational work strategy for the collection of fines during the COVID-19 confrontation in the first semester of the year 2021, Palma Soriano, Santiago de Cuba, Cuba. The strategy was elaborated in the first quarter of the year 2021, through an action-research, supported by the systemic-structural method and the modeling with computer tools, consultations with specialists of the Municipal University Center, which allowed the training of the personnel with the technological means, resolutions and existing laws in the processes of the Tax Administration and the improvement of the work organization in the management of fines collection, systematically structuring the contribution that is presented. The stages of the strategy are shown and a module with a local scope is proposed to achieve the integration of the information of the high number of existing fine collection notifications at a national level in times of COVID-19. The relevance of the proposal was corroborated by obtaining a better control and organization of the work, as well as the reconciliation of pending fines, fines imposed-collected and daily control, in the face of any confrontation of risk periods. The implementation of this strategy constitutes an innovation in the face of any risk period.