Implementación de procesos de control y administración de inventarios en el Gobierno Autónomo Descentralizado Parroquial Rural de Ulba, cantón Baños de Agua Santa durante el ejercicio fiscal 2016

Abstract

The research work has as objective to improve internal control procedures and update the information regarding of consumption and long term inventories of the Autonomous Decentralized Government Rural of Ulba, Canton Baños de Agua Santa. The methods used for development were deductive, inductive and analytical; which allowed the analysis of relevant information regarding the current regulations on die management and control of assets; a survey and interview were applied to the officials of the entity to collect information, finding the following deficiencies: die goods do not have an identification, classification, coding system, delivery reception acts are not used, there is no management of depreciation and accounting; talking into account laws, agreements, rules and regulations, issued by the different agencies for the management and control of fixed assets. The proposal has developed a manual for process control and asset management on the basis of the existing legislation, a new coding system that allows easy identification and location, also intends to collect information regarding the goods through a computerized system which will provide up-to-date information, for a proper decision making, establishes policies, standards, procedures, formats, specific functions of officials and employees, with this manual of procedures is intended to strengthen the internal control management and assets of the entity.